# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十五の三 (Article 41-15-3)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の十五の三 (Article 41-15-3)（公的年金等控除の最低控除額等の特例） — address `art-41-15-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-15-3
- Every provision below carries its address and both URLs 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.

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### 第四十一条の十五の三（公的年金等控除の最低控除額等の特例） — Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-41-15-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3</sup>

  **第一項**  年齢が六十五歳以上である個人が、平成十七年以後の各年において、その年中の所得税法第三十五条第三項に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の収入金額がある場合における当該公的年金等に係る同条第四項（同法第百六十五条第一項において適用する場合を含む。）の規定の適用については、同法第三十五条第四項第一号中「六十万円に」とあるのは「百十万円に」と、「六十万円）」とあるのは「百十万円）」と、同項第二号中「五十万円」とあるのは「百万円」と、同項第三号中「四十万円」とあるのは「九十万円」とする。
  <sup>art-41-15-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1</sup>
  With regard to the application of the provisions of Article 35, paragraph (4) of the Income Tax Act (including as applied pursuant to Article 165, paragraph (1) of that Act) to public pensions or retirement packages in the case where an individual 65 years of age or older has, in any year from 2005 onward, revenue from public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages") during that year, the phrase "600,000 yen" in Article 35, paragraph (4), item (i) of that Act is deemed to be replaced with "1,100,000 yen", the phrase "600,000 yen)" is deemed to be replaced with "1,100,000 yen)", the phrase "500,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen", and the phrase "400,000 yen" in item (iii) of that paragraph is deemed to be replaced with "900,000 yen".
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用を受ける公的年金等に係る所得税法第四編第三章の二の規定の適用については、次に定めるところによる。
  <sup>art-41-15-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2</sup>
  With regard to the application of the provisions of Part IV, Chapter III-2 of the Income Tax Act to public pensions or retirement packages subject to the provisions of the preceding paragraph, the following applies:
  <sup>machine translation, not official</sup>

    **一**  年齢が六十五歳以上である居住者が公的年金等の支払を受ける場合における所得税法第二百三条の三の規定の適用については、同条第一号イ及び第四号中「十万円」とあるのは、「十四万円」とする。
    <sup>art-41-15-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1</sup>
    with regard to the application of the provisions of Article 203-3 of the Income Tax Act in the case where a resident 65 years of age or older receives payment of public pensions or retirement packages, the phrase "100,000 yen" in item (i), (a) and item (iv) of that Article is deemed to be replaced with "140,000 yen";
    <sup>machine translation, not official</sup>

    **二**  前号に定めるもののほか、前項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-41-15-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-2</sup>
    beyond what is specified in the preceding item, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

  **第三項**  年齢が六十五歳以上である非居住者が平成十七年一月一日以後に所得税法第百六十一条第一項第十二号ロに掲げる年金の支払を受ける場合における同法第三編第二章第三節及び第四編第五章の規定の適用については、同法第百六十九条第三号又は第二百十三条第一項第一号イ中「五万円」とあるのは、「九万五千円」とする。
  <sup>art-41-15-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3</sup>
  With regard to the application of the provisions of Part III, Chapter II, Section 3 and Part IV, Chapter V of the Income Tax Act in the case where a nonresident 65 years of age or older receives payment, on or after January 1, 2005, of a pension listed in Article 161, paragraph (1), item (xii), (b) of that Act, the phrase "50,000 yen" in Article 169, item (iii) or Article 213, paragraph (1), item (i), (a) of that Act is deemed to be replaced with "95,000 yen".
  <sup>machine translation, not official</sup>

  **第四項**  第一項の個人の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をする場合には、その死亡又は出国の時）の年齢によるものとし、第二項の居住者又は前項の非居住者の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日の年齢によるものとする。
  <sup>art-41-15-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-4</sup>
  Whether the age of the individual referred to in paragraph (1) is 65 years or older is to be determined based on the individual's age as of December 31 of the year (or, where the individual dies during the year or the absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act of the individual occurs during the year, as of the time of the death or absence from Japan), and whether the age of the resident referred to in paragraph (2) or the nonresident referred to in the preceding paragraph is 65 years or older is to be determined based on the person's age as of December 31 of the year.
  <sup>machine translation, not official</sup>

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## Cites
- art-41-15-3/par-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-15-3/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-41-15-3/par-1: 同条第四項 → 所得税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4
- art-41-15-3/par-1: 同法第三十五条第四項第一号 → 所得税法 第三十五条第四項第一号 (Article 35, paragraph (4), item (i)), art-35/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1
- art-41-15-3/par-1: 同項第二号 → 所得税法 第三十五条第四項第二号 (Article 35, paragraph (4), item (ii)), art-35/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2
- art-41-15-3/par-1: 同項第三号 → 所得税法 第三十五条第四項第三号 (Article 35, paragraph (4), item (iii)), art-35/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3
- art-41-15-3/par-1: 次項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-15-3/par-1: この項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2: 前項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2/item-1: 所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3
- art-41-15-3/par-2/item-1: 同条第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-41-15-3/par-2/item-1: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-41-15-3/par-2/item-2: 前項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2/item-2: 前号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- art-41-15-3/par-3: 所得税法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-41-15-3/par-3: 同法第百六十九条第三号 → 所得税法 第百六十九条第一項第三号 (Article 169, paragraph (1), item (iii)), art-169/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-3
- art-41-15-3/par-3: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1
- art-41-15-3/par-4: 所得税法第二条第一項第四十二号 → 所得税法 第二条第一項第四十二号 (Article 2, paragraph (1), item (xlii)), art-2/par-1/item-42 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-42 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-42
- art-41-15-3/par-4: 第二項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-15-3/par-4: 前項 → 租税特別措置法 第四十一条の十五の三第三項 (Article 41-15-3, paragraph (3)), art-41-15-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3
- art-41-15-3/par-4: 第一項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第十条第三項第二号（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-5071-13/art-10/par-3/item-2
- 租税特別措置法 第四十一条の十五の三第一項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- 租税特別措置法 第四十一条の十五の三第二項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- 租税特別措置法 第四十一条の十五の三第二項第二号（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-2
- 租税特別措置法 第四十一条の十五の三第四項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-4
- 租税特別措置法 第四十一条の十六の二第三項（令和七年分以後の各年分の基礎控除等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- 租税特別措置法 第四十一条の十六の二第四項（令和七年分以後の各年分の基礎控除等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
- 租税特別措置法 附則第八十一条第一項（公的年金等控除の最低控除額等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-81/par-1
- 租税特別措置法 附則第八十一条第二項（公的年金等控除の最低控除額等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-81/par-2
- 租税特別措置法 附則第四十四条第一項（公的年金等控除の最低控除額等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44/par-1
- 租税特別措置法 附則第三十七条第一項（公的年金等控除の最低控除額等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37/par-1
- 租税特別措置法 附則第三十七条の二第二項（令和七年分以後の各年分の基礎控除等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-2

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07