# 所得税法 / Income Tax Act — 第三十五条 (Article 35)

- 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: 第三十五条 (Article 35)（雑所得） — address `art-35`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-35
- 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.

---

### 第三十五条（雑所得） — (Miscellaneous Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-35 · https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35</sup>

      **第一項**  雑所得とは、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、譲渡所得及び一時所得のいずれにも該当しない所得をいう。
      <sup>art-35/par-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-1</sup>
      Miscellaneous income means income not falling under the category of interest income, dividend income, real property income, business income, salary income, retirement income, timber income, capital gains, or occasional income.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  雑所得の金額は、次の各号に掲げる金額の合計額とする。
      <sup>art-35/par-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-2</sup>
      Miscellaneous income is the sum total of the amounts set forth in the following items:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  その年中の公的年金等の収入金額から公的年金等控除額を控除した残額
        <sup>art-35/par-2/item-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-1</sup>
        the amount remaining after the public pension deduction is applied against the revenue from public pensions and retirement packages in the year;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  その年中の雑所得（公的年金等に係るものを除く。）に係る総収入金額から必要経費を控除した金額
        <sup>art-35/par-2/item-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-2</sup>
        the amount arrived at when the necessary expenses are deducted from gross revenues constituting miscellaneous income in the relevant year (other than income from public pensions and retirement packages).
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  前項に規定する公的年金等とは、次に掲げる年金をいう。
      <sup>art-35/par-3 · https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3</sup>
      The public pensions and retirement packages that the preceding paragraph provides for means:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  第三十一条第一号及び第二号（退職手当等とみなす一時金）に規定する法律の規定に基づく年金その他同条第一号及び第二号に規定する制度に基づく年金（これに類する給付を含む。第三号において同じ。）で政令で定めるもの
        <sup>art-35/par-3/item-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-1</sup>
        pensions based on the provisions of the Acts prescribed in Article 31, item (i) and item (ii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed in item (i) and item (ii) of that Article (including any similar payments; the same applies in item (iii));
        <sup>machine translation, not official</sup>

        **二**  恩給（一時恩給を除く。）及び過去の勤務に基づき使用者であつた者から支給される年金
        <sup>art-35/par-3/item-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-2</sup>
        public retirement packages (other than lump-sum early retirement packages) and pensions based on past service which are paid by a former employer;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  確定給付企業年金法の規定に基づいて支給を受ける年金（第三十一条第三号に規定する規約に基づいて拠出された掛金のうちにその年金が支給される同法第二十五条第一項（加入者）に規定する加入者（同項に規定する加入者であつた者を含む。）の負担した金額がある場合には、その年金の額からその負担した金額のうちその年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に相当する部分に限る。）その他これに類する年金として政令で定めるもの
        <sup>art-35/par-3/item-3 · https://japanlaw.org/ja/income-tax-act/art-35/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3/item-3</sup>
        pensions received based on the provisions of the Fixed-Benefit Corporate Pension Act (if any part of installment deposits contributed based on bylaws provided for in Article 31, item (iii) constitutes an amount borne by the member prescribed in Article 25, paragraph (1) (Members) of that Act (including a person who was formerly a member as prescribed in that paragraph) to whom the pension is paid, this is limited to the part of the pension received based on the provisions of the Fixed-Benefit Corporate Pension Act which constitutes the amount of that pension less the part of the amount borne by the member which is calculated pursuant to Cabinet Order as being part of the amount of pension so received) and other pensions that Cabinet Order prescribes as being similar thereto.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  第二項に規定する公的年金等控除額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
      <sup>art-35/par-4 · https://japanlaw.org/ja/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4</sup>
      The public pension deduction prescribed in paragraph (2) is the amount that each of the following items prescribes for the category of case set forth in the item:
      <sup>machine translation, not official</sup>

        **一**  その年中の公的年金等の収入金額がないものとして計算した場合における第二条第一項第三十号（定義）に規定する合計所得金額（次号及び第三号において「公的年金等に係る雑所得以外の合計所得金額」という。）が千万円以下である場合　次に掲げる金額の合計額（当該合計額が六十万円に満たない場合には、六十万円）
        <sup>art-35/par-4/item-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1</sup>
        if the taxpayer's total income as prescribed in Article 2, paragraph (1), item (xxx) (Definitions), calculated as if there were no revenue from public pensions and retirement packages in the year (referred to as the "total income other than miscellaneous income from public pensions and retirement packages" in the following item and item (iii)), is 10,000,000 yen or less: the sum total of the following amounts (or 600,000 yen, if that sum total is less than 600,000 yen):
        <sup>machine translation, not official</sup>

          **イ**  四十万円
          <sup>art-35/par-4/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-1</sup>
          400,000 yen;
          <sup>machine translation, not official</sup>

          **ロ**  その年中の公的年金等の収入金額から五十万円を控除した残額の次に掲げる場合の区分に応じそれぞれ次に定める金額
          <sup>art-35/par-4/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-2</sup>
          the amount that each of the following prescribes for the category of case set forth therein, as it applies to the amount remaining after 500,000 yen is deducted against the taxpayer's revenue from public pensions and retirement packages in the year:
          <sup>machine translation, not official</sup>

            **（１）**  当該残額が三百六十万円以下である場合　当該残額の百分の二十五に相当する金額
            <sup>art-35/par-4/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-2/sub2-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-2/sub2-1</sup>
            if the remaining amount is 3,600,000 yen or less:25% of the remaining amount;
            <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

            **（２）**  当該残額が三百六十万円を超え七百二十万円以下である場合　九十万円と当該残額から三百六十万円を控除した金額の百分の十五に相当する金額との合計額
            <sup>art-35/par-4/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-2/sub2-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-2/sub2-2</sup>
            if the remaining amount is over 3,600,000 yen but not more than 7,200,000 yen: the sum total of 900,000 yen and 15% of the difference arrived at when 3,600,000 yen is deducted from the remaining amount;
            <sup>machine translation, not official</sup>

            **（３）**  当該残額が七百二十万円を超え九百五十万円以下である場合　百四十四万円と当該残額から七百二十万円を控除した金額の百分の五に相当する金額との合計額
            <sup>art-35/par-4/item-1/sub-2/sub2-3 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-2/sub2-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-2/sub2-3</sup>
            if the remaining amount is over 7,200,000 yen but not more than 9,500,000 yen: the sum total of 1,440,000 yen and 5% of the difference arrived at when 7,200,000 yen is deducted from the remaining amount;
            <sup>machine translation, not official</sup>

            **（４）**  当該残額が九百五十万円を超える場合　百五十五万五千円
            <sup>art-35/par-4/item-1/sub-2/sub2-4 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1/sub-2/sub2-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1/sub-2/sub2-4</sup>
            if the remaining amount is over 9,500,000 yen: 1,555,000 yen.
            <sup>machine translation, not official</sup>

        **二**  その年中の公的年金等に係る雑所得以外の合計所得金額が千万円を超え二千万円以下である場合　次に掲げる金額の合計額（当該合計額が五十万円に満たない場合には、五十万円）
        <sup>art-35/par-4/item-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2</sup>
        if the taxpayer's total income other than miscellaneous income from public pensions and retirement packages for the year is over 10,000,000 yen but not more than 20,000,000 yen: the sum total of the following amounts (or 500,000 yen, if that sum total is less than 500,000 yen):
        <sup>machine translation, not official</sup>

          **イ**  三十万円
          <sup>art-35/par-4/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2/sub-1</sup>
          300,000 yen;
          <sup>machine translation, not official</sup>

          **ロ**  前号ロに掲げる金額
          <sup>art-35/par-4/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2/sub-2</sup>
          the amount set forth in (b) of the preceding item.
          <sup>machine translation, not official</sup>

        **三**  その年中の公的年金等に係る雑所得以外の合計所得金額が二千万円を超える場合　次に掲げる金額の合計額（当該合計額が四十万円に満たない場合には、四十万円）
        <sup>art-35/par-4/item-3 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3</sup>
        if the taxpayer's total income other than miscellaneous income from public pensions and retirement packages for the year is over 20,000,000 yen: the sum total of the following amounts (or 400,000 yen, if that sum total is less than 400,000 yen):
        <sup>machine translation, not official</sup>

          **イ**  二十万円
          <sup>art-35/par-4/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3/sub-1</sup>
          200,000 yen;
          <sup>machine translation, not official</sup>

          **ロ**  第一号ロに掲げる金額
          <sup>art-35/par-4/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3/sub-2</sup>
          the amount set forth in item (i), (b).
          <sup>machine translation, not official</sup>

---

## Cites
- art-35/par-3: 前項 → 所得税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act/art-35/par-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-2
- art-35/par-3/item-1: 第三十一条第一号 → 所得税法 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-1
- art-35/par-3/item-1: 第二号 → 所得税法 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-2
- art-35/par-3/item-1: 第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-3
- art-35/par-3/item-3: 第三十一条第三号 → 所得税法 第三十一条第一項第三号 (Article 31, paragraph (1), item (iii)), art-31/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-31/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-31/par-1/item-3
- art-35/par-4: 第二項 → 所得税法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/ja/income-tax-act/art-35/par-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-2
- art-35/par-4/item-1: 第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-35/par-4/item-1: 次号 → 所得税法 第三十五条第四項第二号 (Article 35, paragraph (4), item (ii)), art-35/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2
- art-35/par-4/item-1: 第三号 → 所得税法 第三十五条第四項第三号 (Article 35, paragraph (4), item (iii)), art-35/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3
- art-35/par-4/item-2/sub-2: 前号 → 所得税法 第三十五条第四項第一号 (Article 35, paragraph (4), item (i)), art-35/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1
- art-35/par-4/item-3/sub-2: 第一号 → 所得税法 第三十五条第四項第一号 (Article 35, paragraph (4), item (i)), art-35/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1

## Cited by

33 provisions cite this one. No official source publishes this direction.

- 所得税法 第三十五条第三項（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- 所得税法 第三十五条第四項（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4
- 所得税法 第三十五条第四項第一号（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1
- 所得税法 第三十五条第四項第二号ロ（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2/sub-2
- 所得税法 第三十五条第四項第三号ロ（雑所得） — https://japanlaw.org/ja/income-tax-act/art-35/par-4/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3/sub-2
- 所得税法 第三十七条第一項（必要経費） — https://japanlaw.org/ja/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1
- 所得税法 第四十一条の二第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — https://japanlaw.org/ja/income-tax-act/art-41-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-41-2/par-1
- 所得税法 第五十七条の四第一項（株式交換等に係る譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act/art-57-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-4/par-1
- 所得税法 第五十七条の四第二項（株式交換等に係る譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act/art-57-4/par-2 · https://japanlaw.org/l/340AC0000000033/art-57-4/par-2
- 所得税法 第五十七条の四第三項（株式交換等に係る譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act/art-57-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-57-4/par-3
- 所得税法 第百二十一条第三項（確定所得申告を要しない場合） — https://japanlaw.org/ja/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- 所得税法 第百六十一条第一項第十二号ロ（国内源泉所得） — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-12/sub-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12/sub-2
- 所得税法 第二百三条の二第一項（源泉徴収義務） — https://japanlaw.org/ja/income-tax-act/art-203-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-2/par-1
- 所得税法 第二百三条の三第一項第七号（徴収税額） — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-7
- 所得税法 第二百三条の五第一項第二号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-2
- 所得税法 第二百三条の五第一項第三号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算） — https://japanlaw.org/ja/income-tax-act/art-203-5/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-203-5/par-1/item-3
- 所得税法 第二百二十六条第三項（源泉徴収票） — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- 所得税法 附則第九条第一項（公的年金等に係る雑所得等に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3621-96/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3621-96/art-9/par-1
- 租税特別措置法 第二十七条第一項（家内労働者等の事業所得等の所得計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/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 第三十三条の三第一項（換地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-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1
- 租税特別措置法 第三十三条の三第二項（換地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-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
- 租税特別措置法 第三十三条の三第三項（換地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-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- 租税特別措置法 第三十三条の三第四項（換地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-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
- 租税特別措置法 第三十三条の三第五項（換地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-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5
- 租税特別措置法 第三十三条の三第六項（換地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-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- 租税特別措置法 第三十三条の三第七項（換地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-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7
- 租税特別措置法 第三十三条の三第八項（換地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-33-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-8
- 租税特別措置法 第三十七条の十三の四第一項（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1
- 租税特別措置法 第四十一条の三の九第一項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- 租税特別措置法 第四十一条の三の十一第四項第六号（所得金額調整控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-11/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-6
- 租税特別措置法 第四十一条の十五の三第一項（公的年金等控除の最低控除額等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- 租税特別措置法 第四十一条の十五の四第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1

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## 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-20260918T180319-004, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-005, translated 2026-09-18
- This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05