# 所得税法 / Income Tax Act — 第三十二条 (Article 32) - 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: 第三十二条 (Article 32)（山林所得） — address `art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-32 - 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. --- ### 第三十二条（山林所得） — (Timber Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-32 · https://japanlaw.org/ja/income-tax-act/art-32 · https://japanlaw.org/l/340AC0000000033/art-32 **第一項** 山林所得とは、山林の伐採又は譲渡による所得をいう。 art-32/par-1 · https://japanlaw.org/ja/income-tax-act/art-32/par-1 · https://japanlaw.org/l/340AC0000000033/art-32/par-1 Timber income means income arising from the felling of trees in forested land or a transfer of forested land. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 山林をその取得の日以後五年以内に伐採し又は譲渡することによる所得は、山林所得に含まれないものとする。 art-32/par-2 · https://japanlaw.org/ja/income-tax-act/art-32/par-2 · https://japanlaw.org/l/340AC0000000033/art-32/par-2 Income arising from the felling of trees in forested land or a transfer of forested land within five years after the date of its acquisition is not included in timber income. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 山林所得の金額は、その年中の山林所得に係る総収入金額から必要経費を控除し、その残額から山林所得の特別控除額を控除した金額とする。 art-32/par-3 · https://japanlaw.org/ja/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3 Timber income is the amount arrived at when the special timber income deduction is applied against the amount remaining after necessary expenses are deducted from gross revenue constituting timber income in the relevant year. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項に規定する山林所得の特別控除額は、五十万円（同項に規定する残額が五十万円に満たない場合には、当該残額）とする。 art-32/par-4 · https://japanlaw.org/ja/income-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000033/art-32/par-4 The special timber income deduction provided for in the preceding paragraph is 500,000 yen (or the remaining amount provided for in that paragraph, if this is less than 500,000 yen). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-32/par-4: 前項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 所得税法 第九条第二項第二号（非課税所得） — https://japanlaw.org/ja/income-tax-act/art-9/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-2/item-2 - 所得税法 第三十二条第四項（山林所得） — https://japanlaw.org/ja/income-tax-act/art-32/par-4 · https://japanlaw.org/l/340AC0000000033/art-32/par-4 - 所得税法 附則第四条第一項（短期譲渡所得等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3441-14/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3441-14/art-4/par-1 - 租税特別措置法 第二十五条の二第一項（青色申告特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1 - 租税特別措置法 第二十五条の二第一項第二号（青色申告特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-25-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-2 - 租税特別措置法 第三十条の二第一項（山林所得に係る森林計画特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-30-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-1 - 租税特別措置法 第三十条の二第二項第二号（山林所得に係る森林計画特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-30-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-2/item-2 - 租税特別措置法 第三十三条第一項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1 - 租税特別措置法 第三十三条の二第一項（交換処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1 - 租税特別措置法 第三十三条の四第一項（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1 - 租税特別措置法 第三十三条の四第一項第三号（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-3 - 租税特別措置法 第四十条第二十一項（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-21 · https://japanlaw.org/l/332AC0000000026/art-40/par-21 - 租税特別措置法 第四十条の三第一項（物納による譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3/par-1 - 租税特別措置法 第七十条の六の六第三項第四号（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-4 --- ## 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 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05