# 所得税法 / Income Tax Act — 第八十七条 (Article 87) - 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: 第八十七条 (Article 87)（所得控除の順序） — address `art-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-87 - 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. --- ### 第八十七条（所得控除の順序） — (Order of Deductions from Income) caption: Ministry of Justice translation — Japanese Law Translation Database System art-87 · https://japanlaw.org/ja/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87 **第一項** 雑損控除と医療費控除、社会保険料控除、小規模企業共済等掛金控除、生命保険料控除、地震保険料控除、寄附金控除、障害者控除、寡婦控除、ひとり親控除、勤労学生控除、配偶者控除、配偶者特別控除、扶養控除、特定親族特別控除又は基礎控除とを行う場合には、まず雑損控除を行うものとする。 art-87/par-1 · https://japanlaw.org/ja/income-tax-act/art-87/par-1 · https://japanlaw.org/l/340AC0000000033/art-87/par-1 If the taxpayer takes both a Casualty Loss deduction and a medical expense deduction, social insurance premium deduction, deduction for small enterprise-based mutual aid premiums and similar payments, life insurance premium deduction, earthquake insurance premium deduction, donation deduction, disability deduction, widow deduction, single parent deduction, working student deduction, spousal deduction, special spousal deduction, deduction for Dependents, special deduction for specified relatives, or basic personal exemption, the Casualty Loss deduction is to be applied first. machine translation, not official **第二項** 前項の控除をすべき金額は、総所得金額、山林所得金額又は退職所得金額から順次控除する。 art-87/par-2 · https://japanlaw.org/ja/income-tax-act/art-87/par-2 · https://japanlaw.org/l/340AC0000000033/art-87/par-2 The amount to be taken as a deduction as referred to in the preceding paragraph is to be deducted against the amount of the taxpayer's gross income, timber income, or retirement income, in that order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-87/par-2: 前項 → 所得税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/income-tax-act/art-87/par-1 · https://japanlaw.org/l/340AC0000000033/art-87/par-1 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 所得税法 第八十七条第二項（所得控除の順序） — https://japanlaw.org/ja/income-tax-act/art-87/par-2 · https://japanlaw.org/l/340AC0000000033/art-87/par-2 - 所得税法 第百二十条第一項（確定所得申告） — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - 租税特別措置法 第八条の四第三項第三号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-3 - 租税特別措置法 第二十八条の四第一項第一号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-1 - 租税特別措置法 第二十八条の四第五項第二号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2 - 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - 租税特別措置法 第三十一条第三項第三号（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-3 - 租税特別措置法 第三十二条第一項（短期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1 - 租税特別措置法 第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - 租税特別措置法 第三十七条の十第六項第五号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-5 - 租税特別措置法 第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - 租税特別措置法 第三十七条の十二第一項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-1 - 租税特別措置法 第三十七条の十二第三項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-3 - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 - 租税特別措置法 第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 - 租税特別措置法 第四十一条の十四第二項第四号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4 - 租税特別措置法 附則第四十三条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-016, 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