# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の十一 (Article 41-3-11)

- 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: 第四十一条の三の十一 (Article 41-3-11)（所得金額調整控除） — address `art-41-3-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-11
- 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.

---

### 第四十一条の三の十一（所得金額調整控除） — Income Amount Adjustment Deduction
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-11</sup>

  **第一項**  その年中の給与等の収入金額が八百五十万円を超える居住者で、特別障害者に該当するもの又は年齢二十三歳未満の扶養親族を有するもの若しくは特別障害者である同一生計配偶者若しくは扶養親族を有するものに係る総所得金額を計算する場合には、その年中の給与等の収入金額（当該給与等の収入金額が千万円を超える場合には、千万円）から八百五十万円を控除した金額の百分の十に相当する金額を、その年分の給与所得の金額から控除する。
  <sup>art-41-3-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1</sup>
  When calculating the amount of gross income of a resident whose revenue from salaries or other wages for the year exceeds 8,500,000 yen and who is a person with a particular disability, or who has a dependent less than 23 years of age, or has a spouse in the same household or a dependent who is a person with a particular disability, the amount equivalent to 10 percent of the amount after deducting 8,500,000 yen from the revenue from salaries or other wages for the year (or 10,000,000 yen, if the revenue from salaries or other wages exceeds 10,000,000 yen) is deducted from the amount of employment income for that year.
  <sup>machine translation, not official</sup>

  **第二項**  その年分の給与所得控除後の給与等の金額及び公的年金等に係る雑所得の金額がある居住者で、当該給与所得控除後の給与等の金額及び当該公的年金等に係る雑所得の金額の合計額が十万円を超えるものに係る総所得金額を計算する場合には、当該給与所得控除後の給与等の金額（当該給与所得控除後の給与等の金額が十万円を超える場合には、十万円）及び当該公的年金等に係る雑所得の金額（当該公的年金等に係る雑所得の金額が十万円を超える場合には、十万円）の合計額から十万円を控除した残額を、その年分の給与所得の金額（前項の規定の適用がある場合には、同項の規定による控除をした残額）から控除する。
  <sup>art-41-3-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2</sup>
  When calculating the amount of gross income of a resident who has, for the year, an amount of salary and other wages after the salary income deduction and an amount of miscellaneous income from public pensions or retirement packages, and for whom the total of the amount of salary and other wages after the salary income deduction and the amount of miscellaneous income from public pensions or retirement packages exceeds 100,000 yen, the remaining amount after deducting 100,000 yen from the total of the amount of salary and other wages after the salary income deduction (or 100,000 yen, if that amount exceeds 100,000 yen) and the amount of miscellaneous income from public pensions or retirement packages (or 100,000 yen, if that amount exceeds 100,000 yen) is deducted from the amount of employment income for that year (or, where the provisions of the preceding paragraph apply, the remaining amount after the deduction under that paragraph).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の場合において、居住者が特別障害者に該当するかどうか又はその者が年齢二十三歳未満の扶養親族に該当するかどうか若しくは特別障害者である同一生計配偶者若しくは扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
  <sup>art-41-3-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3</sup>
  In the case referred to in paragraph (1), whether a resident falls under a person with a particular disability, or whether a person falls under a dependent less than 23 years of age or a spouse in the same household or dependent who is a person with a particular disability, is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
  <sup>machine translation, not official</sup>

  **第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-41-3-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4</sup>
  In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
  <sup>machine translation, not official</sup>

    **一**  給与等　所得税法第二十八条第一項に規定する給与等をいう。
    <sup>art-41-3-11/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-1</sup>
    salary or other wage: a salary or other wage as prescribed in Article 28, paragraph (1) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **二**  特別障害者　所得税法第二条第一項第二十九号に規定する特別障害者をいう。
    <sup>art-41-3-11/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-2</sup>
    person with a particular disability: a person with a particular disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **三**  扶養親族　所得税法第二条第一項第三十四号に規定する扶養親族をいう。
    <sup>art-41-3-11/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-3</sup>
    dependent: a dependent as prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **四**  同一生計配偶者　所得税法第二条第一項第三十三号に規定する同一生計配偶者をいう。
    <sup>art-41-3-11/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-4</sup>
    spouse in the same household: a spouse in the same household as prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **五**  給与所得控除後の給与等の金額　給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）をいう。
    <sup>art-41-3-11/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-5</sup>
    amount of salary and other wages after the salary income deduction: the remaining amount after deducting the amount of salary income deduction prescribed in Article 28, paragraph (3) of the Income Tax Act from the revenue from salaries or other wages (or, where the provisions of paragraph (4) of that Article apply, the amount equivalent to the amount of salary and other wages after the salary income deduction prescribed in that paragraph);
    <sup>machine translation, not official</sup>

    **六**  公的年金等に係る雑所得の金額　所得税法第三十五条第二項第一号に掲げる金額をいう。
    <sup>art-41-3-11/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-6</sup>
    amount of miscellaneous income from public pensions or retirement packages: the amount listed in Article 35, paragraph (2), item (i) of the Income Tax Act;
    <sup>machine translation, not official</sup>

    **七**  出国　所得税法第二条第一項第四十二号に規定する出国をいう。
    <sup>art-41-3-11/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-7</sup>
    absence from Japan: an absence from Japan as prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act.
    <sup>machine translation, not official</sup>

  **第五項**  第一項又は第二項の規定の適用がある場合における所得税法第二十二条の規定の適用については、同条第二項第一号中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第一項又は第二項（所得金額調整控除）の規定による控除をした残額」とする。
  <sup>art-41-3-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-5</sup>
  With regard to the application of the provisions of Article 22 of the Income Tax Act where the provisions of paragraph (1) or paragraph (2) apply, the phrase "the amount of employment income" in paragraph (2), item (i) of that Article is deemed to be replaced with "the remaining amount after the deduction under Article 41-3-11, paragraph (1) or paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction) from the amount of employment income".
  <sup>machine translation, not official</sup>

  **第六項**  第二項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第二項（所得金額調整控除）の規定による控除をした残額」とする。
  <sup>art-41-3-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6</sup>
  With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of paragraph (2) apply, the phrase "the amount of employment income" in that paragraph is deemed to be replaced with "the amount remaining after deducting, from the amount of employment income, the deduction under the provisions of Article 41-3-11, paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction)".
  <sup>machine translation, not official</sup>

  **第七項**  第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-3-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-7</sup>
  Beyond what is specified in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-3-11/par-2: 前項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-3: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-4: この条 → 租税特別措置法 第四十一条の三の十一 (Article 41-3-11), art-41-3-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-11
- art-41-3-11/par-4/item-1: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-41-3-11/par-4/item-2: 所得税法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-29
- art-41-3-11/par-4/item-3: 所得税法第二条第一項第三十四号 → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34
- art-41-3-11/par-4/item-4: 所得税法第二条第一項第三十三号 → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- art-41-3-11/par-4/item-5: 所得税法第二十八条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-28/par-3
- art-41-3-11/par-4/item-5: 同条第四項 → 所得税法 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/en/income-tax-act/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/art-28/par-4
- art-41-3-11/par-4/item-6: 所得税法第三十五条第二項第一号 → 所得税法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-1
- art-41-3-11/par-4/item-7: 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-41-3-11/par-5: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-3-11/par-5: 同条第二項第一号 → 所得税法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-22/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-22/par-2/item-1
- art-41-3-11/par-5: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-5: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-6: 所得税法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/en/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- art-41-3-11/par-6: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-7: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-7: 前項 → 租税特別措置法 第四十一条の三の十一第六項 (Article 41-3-11, paragraph (6)), art-41-3-11/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6
- art-41-3-11/par-7: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-7: 第三項 → 租税特別措置法 第四十一条の三の十一第三項 (Article 41-3-11, paragraph (3)), art-41-3-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3

## Cited by

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

- 租税特別措置法 第四十一条の三の十一第二項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- 租税特別措置法 第四十一条の三の十一第三項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3
- 租税特別措置法 第四十一条の三の十一第四項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4
- 租税特別措置法 第四十一条の三の十一第五項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-5
- 租税特別措置法 第四十一条の三の十一第六項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6
- 租税特別措置法 第四十一条の三の十一第七項（所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-7
- 租税特別措置法 第四十一条の三の十二第一項（年末調整に係る所得金額調整控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- 租税特別措置法 附則第七十九条第一項（所得金額調整控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-79/par-1

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## 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-20261007T211206-080, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-081, 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