# 所得税法 / Income Tax Act — 第三十四条 (Article 34) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-34. 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: 第三十四条 (Article 34)（一時所得） — address `art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-34 - 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. --- ### 第三十四条（一時所得） — (Occasional Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-34 · https://japanlaw.org/ja/income-tax-act/art-34 **第一項** 一時所得とは、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、山林所得及び譲渡所得以外の所得のうち、営利を目的とする継続的行為から生じた所得以外の一時の所得で労務その他の役務又は資産の譲渡の対価としての性質を有しないものをいう。 art-34/par-1 · https://japanlaw.org/ja/income-tax-act/art-34/par-1 Occasional income means income outside of interest income, dividend income, real property income, business income, salary income, retirement income, timber income, and capital gains; which does not constitute income from one-time payments arising from continuous activities undertaken on a commercial basis; and which does not have the nature of compensation for work or other services or for the transfer of assets. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 一時所得の金額は、その年中の一時所得に係る総収入金額からその収入を得るために支出した金額（その収入を生じた行為をするため、又はその収入を生じた原因の発生に伴い直接要した金額に限る。）の合計額を控除し、その残額から一時所得の特別控除額を控除した金額とする。 art-34/par-2 · https://japanlaw.org/ja/income-tax-act/art-34/par-2 Occasional income is the amount arrived at when the amounts expended to gain the revenue arising from occasional income for the year are added together (but only amounts that were directly needed to bring about the undertaking of acts that generated the revenue or to provoke the occurrence of causes that generated the revenue), the sum total thereof is deducted from gross revenues constituting occasional income in the relevant year, and the special occasional income deduction is applied against the net balance. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項に規定する一時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-34/par-3 · https://japanlaw.org/ja/income-tax-act/art-34/par-3 The special occasional income deduction provided for in the preceding paragraph is 500,000 yen (or the net balance provided for in that paragraph, if this is less than 500,000 yen). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-34/par-3: 前項 → 所得税法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/income-tax-act/art-34/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の五十第一項（個人の事業税の賦課の方法） — https://japanlaw.org/ja/local-tax-act/art-72-50/par-1 (e-Gov law ID 325AC0000000226) - 所得税法 第三十四条第三項（一時所得） — https://japanlaw.org/ja/income-tax-act/art-34/par-3 - 所得税法 第百六十五条第二項第二号（総合課税に係る所得税の課税標準、税額等の計算） — https://japanlaw.org/ja/income-tax-act/art-165/par-2/item-2 --- ## 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