# 所得税法 / Income Tax Act — 第百五十四条 (Article 154) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-154. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百五十四条 (Article 154)（更正又は決定をすべき事項に関する特例） — address `art-154` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-154 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第百五十四条（更正又は決定をすべき事項に関する特例） — (Special Provisions on Information That Must Be Reassessed or Decided by the Tax Office) caption: Ministry of Justice translation — Japanese Law Translation Database System art-154 · https://japanlaw.org/ja/income-tax-act/art-154 **第一項** 所得税に係る更正又は決定については、国税通則法第二十四条から第二十六条まで（更正・決定）に規定する事項のほか、第百二十条第一項第六号又は第七号（確定所得申告）に掲げる事項についても行うことができる。この場合において、当該事項につき更正又は決定をするときは、同法第二十八条第二項及び第三項（更正又は決定の手続）中「税額等」とあるのは、「税額等並びに所得税法第百二十条第一項第六号又は第七号（確定所得申告）に掲げる事項」とする。 art-154/par-1 · https://japanlaw.org/ja/income-tax-act/art-154/par-1 A Reassessment or determination with respect to income taxes may be made in connection with the information set forth in Article 120, paragraph (1), item (vi) or item (vii) (Filing Income Tax Returns), in addition to the information prescribed in Articles 24 through 26 (Reassessments and Determinations) of the Act on General Rules for National Taxes. This being the case, if a Reassessment or determination is made that involves that information, the phrase "the amount of tax, etc." in Article 28, paragraph (2) and paragraph (3) (Procedures for Reassessment or Determination) of that Act is deemed to be replaced with "the amount of tax, etc. and the information set forth in Article 120, paragraph (1), item (vi) or item (vii) (Filing Income Tax Returns) of the Income Tax Act". machine translation, not official **第二項** 所得税につき更正又は決定をする場合における国税通則法第二十八条第一項に規定する更正通知書又は決定通知書には、同条第二項又は第三項に規定する事項を記載するほか、その更正又は決定に係る第百二十条第一項第一号に掲げる金額又は第百二十三条第二項第一号（確定損失申告）に掲げる純損失の金額についての第二条第一項第二十一号（定義）に規定する所得別の内訳を付記しなければならない。 art-154/par-2 · https://japanlaw.org/ja/income-tax-act/art-154/par-2 A written notice of Reassessment or written notice of determination as prescribed in Article 28, paragraph (1) of the Act on General Rules for National Taxes issued in the case of a Reassessment or determination being made with respect to income taxes must give the information prescribed in paragraph (2) or paragraph (3) of that Article and be accompanied by a breakdown of the amount set forth in Article 120, paragraph (1), item (i) or the Net Loss set forth in Article 123, paragraph (2), item (i) (Filing Tax Returns Showing Losses) in connection with the Reassessment or determination, by category of income prescribed in Article 2, paragraph (1), item (xxi) (Definitions). machine translation, not official --- ## Cites - art-154/par-1: 国税通則法第二十四条から第二十六条まで → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - art-154/par-1: 国税通則法第二十四条から第二十六条まで → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) - art-154/par-1: 国税通則法第二十四条から第二十六条まで → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - art-154/par-1: 第百二十条第一項第六号 → 所得税法 第百二十条第一項第六号 (Article 120, paragraph (1), item (vi)), art-120/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-6 - art-154/par-1: 第七号 → 所得税法 第百二十条第一項第七号 (Article 120, paragraph (1), item (vii)), art-120/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-7 - art-154/par-1: 同法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 (e-Gov law ID 337AC0000000066) - art-154/par-1: 第三項 → 国税通則法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-3 (e-Gov law ID 337AC0000000066) - art-154/par-2: 国税通則法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-1 (e-Gov law ID 337AC0000000066) - art-154/par-2: 同条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 (e-Gov law ID 337AC0000000066) - art-154/par-2: 第三項 → 国税通則法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-3 (e-Gov law ID 337AC0000000066) - art-154/par-2: 第百二十条第一項第一号 → 所得税法 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-1 - art-154/par-2: 第百二十三条第二項第一号 → 所得税法 第百二十三条第二項第一号 (Article 123, paragraph (2), item (i)), art-123/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-2/item-1 - art-154/par-2: 第二条第一項第二十一号 → 所得税法 第二条第一項第二十一号 (Article 2, paragraph (1), item (xxi)), art-2/par-1/item-21 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-21 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), 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-20260918T180319-024, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05