# 所得税法 / Income Tax Act — 第六十八条 (Article 68)

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- 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: 第六十八条 (Article 68)（各種所得の範囲及びその金額の計算の細目） — address `art-68`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-68
- 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
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They are never merged and never substituted for one another.

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### 第六十八条（各種所得の範囲及びその金額の計算の細目） — (Scope of Each Class of Income and Details of Calculating Income in Each Class)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-68 · https://japanlaw.org/ja/income-tax-act/art-68</sup>

      **第一項**  この節に定めるもののほか、各種所得の範囲及び各種所得の金額の計算に関し必要な事項は、政令で定める。
      <sup>art-68/par-1 · https://japanlaw.org/ja/income-tax-act/art-68/par-1</sup>
      Beyond what is prescribed in this Section, Cabinet Order provides for the necessary particulars concerning the scope of Each Class of Income and the calculation of the Income in Each Class.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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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
- This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05