# 所得税法 / Income Tax Act — 第一章 (Part 2, Chapter 1) - 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: 第一章 (Part 2, Chapter 1) — address `pt-2/ch-1` - 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-2/ch-1 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act/pt-2/ch-1 - 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. --- ## 第一章　通則 — Chapter I General Rules heading: Ministry of Justice translation — Japanese Law Translation Database System pt-2/ch-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1 ### 第二十一条（所得税額の計算の順序） — (Order of Calculations for Calculating Income Taxes) caption: Ministry of Justice translation — Japanese Law Translation Database System art-21 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21 **第一項** 居住者に対して課する所得税の額は、次に定める順序により計算する。 art-21/par-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1 The income taxes imposed on a Resident are calculated based on the following order of calculations: Ministry of Justice translation — Japanese Law Translation Database System **一** 次章第二節（各種所得の金額の計算）の規定により、その所得を利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得に区分し、これらの所得ごとに所得の金額を計算する。 art-21/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-1 the Resident's income is classified, pursuant to the provisions of Section 2 of the following Chapter (Calculating Income in Each Class), into the categories of interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, occasional income, and miscellaneous income, and the amounts of income in each category are calculated separately; Ministry of Justice translation — Japanese Law Translation Database System **二** 前号の所得の金額を基礎として、次条及び次章第三節（損益通算及び損失の繰越控除）の規定により同条に規定する総所得金額、退職所得金額及び山林所得金額を計算する。 art-21/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-2 the Resident's gross income, retirement income, and timber income as prescribed in the following Article are calculated based on the amounts of income referred to in the preceding item, pursuant to the provisions of the following Article and Section 3 of the following Chapter (Aggregation of Profits and Losses and Deductions for Carryover of Losses); Ministry of Justice translation — Japanese Law Translation Database System **三** 次章第四節（所得控除）の規定により前号の総所得金額、退職所得金額又は山林所得金額から基礎控除その他の控除をして第八十九条第二項（税率）に規定する課税総所得金額、課税退職所得金額又は課税山林所得金額を計算する。 art-21/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-3 the basic personal exemption and other deductions are taken, pursuant to the provisions of Section 4 of the following Chapter (Deductions from Income), from the Resident's gross income, retirement income, or timber income as referred to in the preceding item, to calculate the Resident's taxable gross income, taxable retirement income, or taxable timber income as prescribed in Article 89, paragraph (2) (Tax Rates); Ministry of Justice translation — Japanese Law Translation Database System **四** 前号の課税総所得金額、課税退職所得金額又は課税山林所得金額を基礎として、第三章第一節（税率）の規定により所得税の額を計算する。 art-21/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-4 the Resident's income taxes are calculated pursuant to Chapter III, Section 1 (Tax Rates) based on the Resident's taxable gross income, taxable retirement income, or taxable timber income as referred to in the preceding item; Ministry of Justice translation — Japanese Law Translation Database System **五** 第三章第二節（税額控除）の規定により配当控除、分配時調整外国税相当額控除及び外国税額控除を受ける場合には、前号の所得税の額に相当する金額からその控除をした後の金額をもつて所得税の額とする。 art-21/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-5 if the Resident is taking a dividend tax credit, a credit for the amount equivalent to the foreign tax adjusted at distribution, or a foreign tax credit pursuant to Chapter III, Section 2 (Tax Credits), the Resident's income taxes are the amount that remains after any such credit is applied against the equivalent of what the preceding item refers to as the Resident's income taxes. machine translation, not official **第二項** 前項の場合において、居住者が第四章（税額の計算の特例）の規定に該当するときは、その者に対して課する所得税の額については、同章に定めるところによる。 art-21/par-2 · https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-2 In the case referred to in the preceding paragraph, if the Resident falls under the provisions of Chapter IV (Special Provisions on Calculating the Amount of Taxes), the income taxes imposed on the Resident are as prescribed in that Chapter. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-21/par-1/item-2: 前号 → 所得税法 第二十一条第一項第一号 (Article 21, paragraph (1), item (i)), art-21/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-1 - art-21/par-1/item-2: 次条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-2/sec-1#art-22 - art-21/par-1/item-3: 前号 → 所得税法 第二十一条第一項第二号 (Article 21, paragraph (1), item (ii)), art-21/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-2 - art-21/par-1/item-3: 第八十九条第二項 → 所得税法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-3/from-art-89#art-89/par-2 - art-21/par-1/item-4: 前号 → 所得税法 第二十一条第一項第三号 (Article 21, paragraph (1), item (iii)), art-21/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-3 - art-21/par-1/item-5: 前号 → 所得税法 第二十一条第一項第四号 (Article 21, paragraph (1), item (iv)), art-21/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/par-1/item-4 - art-21/par-2: 前項 → 所得税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/income-tax-act/amendments/20270101_508AC0000000012/text/pt-2/ch-1#art-21/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-20260918T180319-003, translated 2026-09-18 - This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05