# 所得税法 / Income Tax Act — 第八条 (Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-8. 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: 第八条 (Article 8)（納税義務者の区分が異動した場合の課税所得の範囲） — address `art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-8 - 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. --- ### 第八条（納税義務者の区分が異動した場合の課税所得の範囲） — (Scope of Taxable Income If the Taxpayer Category Changes) caption: Ministry of Justice translation — Japanese Law Translation Database System art-8 · https://japanlaw.org/ja/income-tax-act/art-8 · https://japanlaw.org/l/340AC0000000033/art-8 **第一項** その年において、個人が非永住者以外の居住者、非永住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分のうち二以上のものに該当した場合には、その者がその年において非永住者以外の居住者、非永住者又は当該各号に掲げる非居住者であつた期間に応じ、それぞれの期間内に生じた前条第一項第一号から第三号までに掲げる所得に対し、所得税を課する。 art-8/par-1 · https://japanlaw.org/ja/income-tax-act/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/art-8/par-1 If, in the relevant year, an individual falls under two or more of the categories of "Resident other than a Non-Permanent Resident", "Non-Permanent Resident", and any one class of "Nonresident as set forth in an item of Article 164, paragraph (1)" (How Nonresidents Are Taxed), income taxes are imposed separately for each period in that year during which the individual is a Resident other than a Non-Permanent Resident, Non-Permanent Resident, or any one class of Nonresident as set forth in an item of Article 164, paragraph (1), on the income set forth in paragraph (1), item (i) through (iii) of the preceding Article which arises during that period. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-8/par-1: 第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1 - art-8/par-1: 前条第一項第一号から第三号まで → 所得税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-1 - art-8/par-1: 前条第一項第一号から第三号まで → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2 - art-8/par-1: 前条第一項第一号から第三号まで → 所得税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-3 --- ## 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 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05