# 所得税法 / Income Tax Act — 第三十六条 (Article 36) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-36. 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: 第三十六条 (Article 36)（収入金額） — address `art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-36 - 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. --- ### 第三十六条（収入金額） — (Amount of Revenue) caption: Ministry of Justice translation — Japanese Law Translation Database System art-36 · https://japanlaw.org/ja/income-tax-act/art-36 **第一項** その年分の各種所得の金額の計算上収入金額とすべき金額又は総収入金額に算入すべき金額は、別段の定めがあるものを除き、その年において収入すべき金額（金銭以外の物又は権利その他経済的な利益をもつて収入する場合には、その金銭以外の物又は権利その他経済的な利益の価額）とする。 art-36/par-1 · https://japanlaw.org/ja/income-tax-act/art-36/par-1 Except as provided otherwise, an amount is to be treated as part of the revenue that is used to calculate the Income in Each Class for the year or is to be included in the gross revenue that is used to calculate the same, if it is to be ascribed to revenues during the year (and the value of anything other than monies, rights, or any other economic benefit is to be treated as such or included therein, if it is ascribed to revenues during the year). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の金銭以外の物又は権利その他経済的な利益の価額は、当該物若しくは権利を取得し、又は当該利益を享受する時における価額とする。 art-36/par-2 · https://japanlaw.org/ja/income-tax-act/art-36/par-2 The value of a thing other than monies, rights, or any other economic benefit as referred to in the preceding paragraph is its value at the time the thing or rights are acquired or at the time the benefit is enjoyed. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 無記名の公社債の利子、無記名の株式（無記名の公募公社債等運用投資信託以外の公社債等運用投資信託の受益証券及び無記名の社債的受益権に係る受益証券を含む。第百六十九条第二号（分離課税に係る所得税の課税標準）、第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）並びに第二百二十五条第一項及び第二項（支払調書及び支払通知書）において「無記名株式等」という。）の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の貸付信託、投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配については、その年分の利子所得の金額又は配当所得の金額の計算上収入金額とすべき金額は、第一項の規定にかかわらず、その年において支払を受けた金額とする。 art-36/par-3 · https://japanlaw.org/ja/income-tax-act/art-36/par-3 Notwithstanding the provisions of paragraph (1), an amount is to be treated as a part of the amount of revenue that is used to calculate the interest income or dividend income for the year from interest on a bearer public and corporate bond; dividend of surplus (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) from a bearer share (including a bearer beneficiary certificate of a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and a beneficiary certificate linked to a bearer company bond-type beneficial interest; referred to as a "bearer share or similar interest" in Article 169, item (ii) (Income Tax Base for Separate Taxation), Article 224, paragraph (1) and paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income), and Article 225, paragraph (1) and paragraph (2) (Payment Reports and Notice of Payment)); or distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates, if the taxpayer is paid that amount during the year. machine translation, not official --- ## Cites - art-36/par-2: 前項 → 所得税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/income-tax-act/art-36/par-1 - art-36/par-3: 第百六十九条第二号 → 所得税法 第百六十九条第一項第二号 (Article 169, paragraph (1), item (ii)), art-169/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-2 - art-36/par-3: 第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 - art-36/par-3: 第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act/art-224/par-2 - art-36/par-3: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 - art-36/par-3: 第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 - art-36/par-3: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 - art-36/par-3: 第一項 → 所得税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/income-tax-act/art-36/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法 第三十六条第二項（収入金額） — https://japanlaw.org/ja/income-tax-act/art-36/par-2 - 所得税法 第三十六条第三項（収入金額） — https://japanlaw.org/ja/income-tax-act/art-36/par-3 - 所得税法 附則第十条第一項（収入金額に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-10/par-1 - 所得税法施行規則 第八十三条第一項第一号ロ（配当等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1/item-1/sub-2 (e-Gov law ID 340M50000040011) - 租税特別措置法 第三十七条の十一の六第八項（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-8 (e-Gov law ID 332AC0000000026) --- ## 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-20260918T205718-002, translated 2026-10-12 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05