# 所得税法 / Income Tax Act — 第二十条 (Article 20) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-20. 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: 第二十条 (Article 20) — address `art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-20 - Every provision below carries its address and both URLs 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. --- ### 第二十条 〔削除 / repealed〕 art-20 · https://japanlaw.org/ja/income-tax-act/art-20 · https://japanlaw.org/l/340AC0000000033/art-20 **第一項** 削除 art-20/par-1 · https://japanlaw.org/ja/income-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/art-20/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第四条第一項（納税地の異動の届出に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4291-4/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-4/par-1 --- ## 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05