# 所得税法 / Income Tax Act — 第百五十六条 (Article 156) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-156. 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: 第百五十六条 (Article 156)（推計による更正又は決定） — address `art-156` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-156 - 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. --- ### 第百五十六条（推計による更正又は決定） — (Reassessment or Tax-Office Decision by Estimate) caption: Ministry of Justice translation — Japanese Law Translation Database System art-156 · https://japanlaw.org/ja/income-tax-act/art-156 **第一項** 税務署長は、居住者に係る所得税につき更正又は決定をする場合には、その者の財産若しくは債務の増減の状況、収入若しくは支出の状況又は生産量、販売量その他の取扱量、従業員数その他事業の規模によりその者の各年分の各種所得の金額又は損失の金額（その者の提出した青色申告書に係る年分の不動産所得の金額、事業所得の金額及び山林所得の金額並びにこれらの金額の計算上生じた損失の金額を除く。）を推計して、これをすることができる。 art-156/par-1 · https://japanlaw.org/ja/income-tax-act/art-156/par-1 The district tax office director may make a Reassessment or Tax-Office Decision with respect to a Resident's income taxes by estimating the Resident's Income in Each Class or the loss for the year (other than real property income, business income, timber income, or the resulting loss when any of these is calculated, for a year in which the Resident has filed a Blue Return), in light of increases and decreases in assets or liabilities, revenue or expenses, production volumes, sales volumes or other transaction volumes, the number of employees, or the scope of business. Ministry of Justice translation — Japanese Law Translation Database System --- ## 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 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05