# 所得税法 / Income Tax Act — 第二章 (Part 1, Chapter 2) - 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: 第二章 (Part 1, Chapter 2) — address `pt-1/ch-2` - Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/pt-1/ch-2 - 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. --- ## 第二章　納税義務 — Chapter II Tax Liability heading: machine translation, not official pt-1/ch-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2 ### 第五条（納税義務者） — (Taxpayers) caption: Ministry of Justice translation — Japanese Law Translation Database System art-5 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5 **第一項** 居住者は、この法律により、所得税を納める義務がある。 art-5/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-1 A Resident is liable to pay income taxes pursuant to this Act. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 非居住者は、次に掲げる場合には、この法律により、所得税を納める義務がある。 art-5/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-2 A Nonresident is liable to pay income taxes pursuant to this Act if: Ministry of Justice translation — Japanese Law Translation Database System **一** 第百六十一条第一項（国内源泉所得）に規定する国内源泉所得（次号において「国内源泉所得」という。）を有するとき（同号に掲げる場合を除く。）。 art-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-2/item-1 the Nonresident has domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income) (referred to as "domestic source income" in the following item) (other than in a case as set forth in that item); machine translation, not official **二** その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一項第四号から第十一号まで又は第十三号から第十六号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。 art-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-2/item-2 the Nonresident receives, in Japan, payments constituting the taxable income of a Domestic Corporation (meaning any interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits, or monetary awards as set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes); hereinafter the same applies in this Article) which is attributable to the trust property of a Trust Subject to Corporate Taxation for which the Nonresident has undertaken to act as trustee, or receives payments constituting the taxable income of a Foreign Corporation which is attributable to such trust property (meaning any domestic source income as set forth in Article 161, paragraph (1), item (iv) through (xi) and item (xiii) through (xvi); hereinafter the same applies in this Article). machine translation, not official **第三項** 内国法人は、国内において内国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる外国法人課税所得の支払を受けるときは、この法律により、所得税を納める義務がある。 art-5/par-3 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-3 A Domestic Corporation is liable to pay income taxes pursuant to this Act if it receives, in Japan, payments constituting the taxable income of a domestic corporation, or if it receives payments constituting the taxable income of a foreign corporation which is attributable to the trust property of a Trust Subject to Corporate Taxation for which it has undertaken to act as trustee. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 外国法人は、外国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得の支払を国内において受けるときは、この法律により、所得税を納める義務がある。 art-5/par-4 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-4 A Foreign Corporation is liable to pay income taxes pursuant to this Act if it receives payments constituting the taxable income of a foreign corporation, or if it receives, in Japan, payments constituting the taxable income of a domestic corporation which is attributable to the trust property of a Trust Subject to Corporate Taxation for which it has undertaken to act as trustee. Ministry of Justice translation — Japanese Law Translation Database System ### 第六条（源泉徴収義務者） — Persons Obligated to Perform Withholding caption: machine translation, not official art-6 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-6 **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は、この法律により、その支払に係る金額につき源泉徴収をする義務がある。 art-6/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-6/par-1 A person that pays salary or other wages as prescribed in Article 28, paragraph (1) (Salary Income), or any other person that makes a payment as prescribed in Part IV, Chapter I through Chapter VI (Withholding), is obligated under this Act to perform withholding on the amount of that payment. machine translation, not official --- ## Cites - art-5/par-2/item-1: 第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1 - art-5/par-2/item-1: 次号 → 所得税法 第五条第二項第二号 (Article 5, paragraph (2), item (ii)), art-5/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5/par-2/item-2 - art-5/par-2/item-2: 第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-3/from-art-174#art-174 - art-5/par-2/item-2: この条 → 所得税法 第五条 (Article 5), art-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-1/ch-2#art-5 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-10 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-11 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-4 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-5 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-6 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 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/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-7 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-8 - art-5/par-2/item-2: 第百六十一条第一項第四号から第十一号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-9 - art-5/par-2/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-13 - art-5/par-2/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-14 - art-5/par-2/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-15 - art-5/par-2/item-2: 第十三号から第十六号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-3/ch-1#art-161/par-1/item-16 - art-6/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/20270101_508AC0000000012/text/pt-2/ch-2/sec-2/from-art-23#art-28/par-1 --- ## 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 2027-01-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20270101_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-20260918T180319-001, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-001, 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