# 所得税法 / Income Tax Act — 第五章 (Part 1, Chapter 5)

- 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: 第五章 (Part 1, Chapter 5) — address `pt-1/ch-5`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/pt-1/ch-5
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 第五章　納税地 — Chapter V Locality for Paying Taxes
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>pt-1/ch-5 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5</sup>

### 第十五条（納税地） — Locality for Paying Over Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15</sup>

  **第一項**  所得税の納税地は、納税義務者が次の各号に掲げる場合のいずれに該当するかに応じ当該各号に定める場所とする。
  <sup>art-15/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1</sup>
  The locality for paying over income taxes is the place that each of the following items prescribes, according to which of the cases set forth in those items the taxpayer falls under:
  <sup>machine translation, not official</sup>

    **一**  国内に住所を有する場合　その住所地
    <sup>art-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1</sup>
    if the taxpayer is domiciled in Japan: the place of domicile;
    <sup>machine translation, not official</sup>

    **二**  国内に住所を有せず、居所を有する場合　その居所地
    <sup>art-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2</sup>
    if the taxpayer is not domiciled in Japan but has a residence there: the place of residence;
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる場合を除き、恒久的施設を有する非居住者である場合　その恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）
    <sup>art-15/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-3</sup>
    if the taxpayer is a Nonresident that has a permanent establishment, other than in a case set forth in the preceding two items: the location of the office, place of business, or any other equivalent place relating to the business that the Nonresident conducts through the permanent establishment (or the location of the principal one, if there are two or more such places);
    <sup>machine translation, not official</sup>

    **四**  第一号又は第二号の規定により納税地を定められていた者が国内に住所及び居所を有しないこととなつた場合において、その者がその有しないこととなつた時に前号に規定する事業に係る事務所、事業所その他これらに準ずるものを有せず、かつ、その納税地とされていた場所にその者の親族その他その者と特殊の関係を有する者として政令で定める者が引き続き、又はその者に代わつて居住しているとき。　その納税地とされていた場所
    <sup>art-15/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-4</sup>
    if a person whose locality for paying over taxes was determined under the provisions of item (i) or item (ii) ceases to be domiciled or reside in Japan, and at the time of so ceasing the person does not have an office, place of business, or any other equivalent place relating to the business prescribed in the preceding item, and a relative of the person or any other person specified by Cabinet Order as uniquely related to the person continues to reside, or resides in place of the person, at the place that had been the person's locality for paying over taxes: the place that had been the locality for paying over taxes;
    <sup>machine translation, not official</sup>

    **五**  前各号に掲げる場合を除き、第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合　当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
    <sup>art-15/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-5</sup>
    if the taxpayer receives consideration as set forth in Article 161, paragraph (1), item (vii) (Domestic Source Income) (other than consideration for the lending of a ship or aircraft), other than in a case set forth in any of the preceding items: the location of the assets relating to the consideration (or the location of the principal assets, if there are two or more such assets);
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げる場合以外の場合　政令で定める場所
    <sup>art-15/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-6</sup>
    in any case other than those set forth in the preceding items: the place specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第十六条（納税地の特例） — Special Provisions on the Locality for Paying Over Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16</sup>

  **第一項**  国内に住所のほか居所を有する納税義務者（第十八条第一項（納税地の指定）の規定により納税地の指定を受けている納税義務者を除く。次項において同じ。）は、前条第一号の規定にかかわらず、その住所地に代え、その居所地を納税地とすることができる。
  <sup>art-16/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16/par-1</sup>
  Notwithstanding the provisions of item (i) of the preceding Article, a taxpayer that has a residence in Japan in addition to a domicile (other than a taxpayer for whom a locality for paying over taxes has been designated pursuant to the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes); the same applies in the following paragraph) may make the place of residence, in lieu of the place of domicile, the locality for paying over taxes.
  <sup>machine translation, not official</sup>

  **第二項**  国内に住所又は居所を有し、かつ、その住所地又は居所地以外の場所にその営む事業に係る事業場その他これに準ずるもの（以下この項において「事業場等」という。）を有する納税義務者は、前条第一号又は第二号の規定にかかわらず、その住所地又は居所地に代え、その事業場等の所在地（その事業場等が二以上ある場合には、これらのうち主たる事業場等の所在地）を納税地とすることができる。
  <sup>art-16/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16/par-2</sup>
  Notwithstanding the provisions of item (i) or item (ii) of the preceding Article, a taxpayer that has a domicile or residence in Japan and that has a place of business or any other equivalent place relating to the business that the taxpayer operates (hereinafter referred to as a "place of business or similar place" in this paragraph) at a place other than the place of domicile or place of residence may make the location of the place of business or similar place (or the location of the principal place of business or similar place, if there are two or more such places) the locality for paying over taxes, in lieu of the place of domicile or place of residence.
  <sup>machine translation, not official</sup>

  **第三項**  納税義務者が死亡した場合には、その死亡した者の所得税の納税地は、その相続人の所得税の納税地によらず、その死亡当時におけるその死亡した者の所得税の納税地とする。
  <sup>art-16/par-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16/par-3</sup>
  If a taxpayer dies, the locality for paying over the income taxes of the deceased is the locality for paying over the income taxes of the deceased at the time of death, regardless of the locality for paying over the heir's income taxes.
  <sup>machine translation, not official</sup>

### 第十七条（源泉徴収に係る所得税の納税地） — (Locality for Paying Over Withholding Tax)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-17 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-17</sup>

  **第一項**  第二十八条第一項（給与所得）に規定する給与等の支払をする者その他第四編第一章から第六章まで（源泉徴収）に規定する支払をする者（以下この条において「給与等支払者」という。）のその支払につき源泉徴収をすべき所得税の納税地は、当該給与等支払者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの（以下この条において「事務所等」という。）のその支払の日における所在地（当該支払の日以後に当該給与等支払者が国内において事務所等を移転した場合には、当該事務所等の移転後の所在地その他の政令で定める場所）とする。ただし、公社債の利子、内国法人（第六条の三第一号（受託法人等に関するこの法律の適用）の規定により内国法人とされる同条に規定する受託法人を含む。）が支払う第二十四条第一項（配当所得）に規定する剰余金の配当その他の政令で定めるものについては、その支払をする者の本店又は主たる事務所の所在地その他の政令で定める場所とする。
  <sup>art-17/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-17/par-1</sup>
  The locality in which a person paying a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income), or a person making any other payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding) (hereinafter referred to as a "person paying salary" in this Article) is to pay over the income taxes to be collected through withholding from those payments is the locality, as of the payment date, of the office, place of business, or any other equivalent place of the person paying salary that handles those payments (hereinafter referred to as an "office or similar place" in this Article) (or, if on or after the payment date the person paying salary relocates the office or similar place in Japan, the location of the office or similar place after the relocation or any other place specified by Cabinet Order); provided, however, that the locality for paying over the income taxes to be collected through withholding from interest on public and corporate bonds, dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income) which are paid by a Domestic Corporation (or by a trust corporation that is deemed to be a Domestic Corporation pursuant to the provisions of Article 6-3, item (i) (Application of This Act to Trust Corporations) as prescribed in that Article), or any other payment prescribed by Cabinet Order is the locality of the head office or principal office of the person making the payment or any other place provided for by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第十八条（納税地の指定） — (Designation of Locality for Paying Over Taxes)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-18 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18</sup>

  **第一項**  第十五条（納税地）又は第十六条（納税地の特例）の規定による納税地が納税義務者の所得の状況からみて所得税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長（政令で定める場合には、国税庁長官。以下この条において同じ。）は、これらの規定にかかわらず、その所得税の納税地を指定することができる。
  <sup>art-18/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-1</sup>
  If the locality for paying over taxes under the provisions of Article 15 (Locality for Paying Over Taxes) or Article 16 (Special Provisions on the Locality for Paying Over Taxes) is found to be inappropriate as the locality for paying over income taxes in view of the taxpayer's income circumstances, the regional commissioner for that locality (or the Commissioner of the National Tax Agency, in a case specified by Cabinet Order; the same applies hereinafter in this Article) may designate the locality for paying over the income taxes, notwithstanding those provisions.
  <sup>machine translation, not official</sup>

  **第二項**  前条の規定による納税地が同条に規定する支払をする者の支払事務の形態その他の状況からみて同条の所得税の納税地として不適当であると認められる場合には、その納税地の所轄国税局長は、同条の規定にかかわらず、その所得税の納税地を指定することができる。
  <sup>art-18/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-2</sup>
  Notwithstanding the provisions of the preceding Article, if the locality for paying over taxes as under the preceding Article is found to be inappropriate as the locality for the person to pay over the income taxes referred to in that Article in view of clerical considerations attending payment by the person paying the salary or other wage as prescribed in that Article or other circumstances, the regional commissioner for the locality in which the person is to pay over the taxes may designate the locality for the person to pay over the income taxes.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  国税局長は、前二項の規定により所得税の納税地を指定したときは、これらの規定に規定する納税義務者又は支払をする者に対し、書面によりその旨を通知する。
  <sup>art-18/par-3 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-3</sup>
  When the regional commissioner has designated the locality for paying over income taxes pursuant to the provisions of the preceding two paragraphs, the regional commissioner notifies the taxpayer or the person making the payment prescribed in those provisions of this in writing.
  <sup>machine translation, not official</sup>

### 第十九条（納税地指定の処分の取消しがあつた場合の申告等の効力） — Effect of Returns and Other Filings If a Disposition Designating the Locality for Paying Over Taxes Is Revoked
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-19</sup>

  **第一項**  再調査の請求についての決定若しくは審査請求についての裁決又は判決により、前条第一項又は第二項の規定による納税地の指定の処分の取消しがあつた場合においても、その処分の取消しは、その取消しの対象となつた処分のあつた時からその取消しの時までの間に、その取消しの対象となつた納税地をその処分に係る納税地として同条第一項に規定する納税義務者の所得税又は同条第二項に規定する支払をする者の同項の所得税に関してされた申告、申請、請求、届出その他書類の提出及び納付並びに国税庁長官、国税局長又は税務署長の処分（その取消しの対象となつた処分を除く。）の効力に影響を及ぼさないものとする。
  <sup>art-19/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-19/par-1</sup>
  Even if a disposition designating the locality for paying over taxes under the provisions of paragraph (1) or paragraph (2) of the preceding Article is revoked by a determination on a request for reinvestigation, a ruling on a request for review, or a judgment, the revocation is not to affect the validity of any return, application, request, notification, or other submission of documents or any payment, or of any disposition by the Commissioner of the National Tax Agency, a regional commissioner, or a district director (other than the disposition that was revoked), that was made during the period from the time of the revoked disposition until the time of the revocation with regard to the income taxes of the taxpayer prescribed in paragraph (1) of that Article or the income taxes referred to in paragraph (2) of that Article of the person making the payment prescribed in that paragraph, treating the locality for paying over taxes that was the subject of the revocation as the locality for paying over taxes to which the disposition related.
  <sup>machine translation, not official</sup>

### 第二十条  〔削除 / repealed〕
<sup>art-20 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-20</sup>

  **第一項**  削除
  <sup>art-20/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-20/par-1</sup>

---

## Cites
- art-15/par-1/item-3: 前二号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-15/par-1/item-3: 前二号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2
- art-15/par-1/item-4: 第一号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-15/par-1/item-4: 第二号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2
- art-15/par-1/item-4: 前号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-3
- art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2
- art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-3
- art-15/par-1/item-5: 前各号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-4
- art-15/par-1/item-5: 第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-7
- art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2
- art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-3
- art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-4
- art-15/par-1/item-6: 前各号 → 所得税法 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-5
- art-16/par-1: 第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-1
- art-16/par-1: 次項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16/par-2
- art-16/par-1: 前条第一号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-16/par-2: この項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16/par-2
- art-16/par-2: 前条第一号 → 所得税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-1
- art-16/par-2: 第二号 → 所得税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15/par-1/item-2
- art-17/par-1: 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/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-28/par-1
- art-17/par-1: この条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-17
- art-17/par-1: 第六条の三第一号 → 所得税法 第六条の三第一項第一号 (Article 6-3, paragraph (1), item (i)), art-6-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3/par-1/item-1
- art-17/par-1: 同条 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-2-2#art-6-3
- art-17/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-24/par-1
- art-18/par-1: 第十五条 → 所得税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-15
- art-18/par-1: 第十六条 → 所得税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-16
- art-18/par-1: この条 → 所得税法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18
- art-18/par-2: 前条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-17
- art-18/par-3: 前二項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-1
- art-18/par-3: 前二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-2
- art-19/par-1: 前条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-1
- art-19/par-1: 第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-5#art-18/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text as 令和八年法律第十二号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261201_508AC0000000012), 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-20260918T180319-002, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-003, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-001, translated 2026-10-12
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05