# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-5041-4. 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: 附　則 (Supplementary Provisions) — address `suppl-5041-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5041-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-5041-4 - 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. --- ## 附　則 令和四年三月三一日法律第四号 suppl-5041-4 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5041-4/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1 **第一項** この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-5041-4/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1 This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 次に掲げる規定　令和四年十月一日 suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-1 the following provisions: October 1, 2022; machine translation, not official **イ** 第一条中所得税法第百九十八条第五項の改正規定及び附則第七条の規定 suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-1/sub-1 the provision of Article 1 amending Article 198, paragraph (5) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions; machine translation, not official **二** 略 suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-2 Omitted machine translation, not official **三** 次に掲げる規定　令和五年一月一日 suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-3 the following provisions: January 1, 2023; machine translation, not official **イ** 第一条中所得税法第十六条の改正規定、同法第二十条の改正規定及び同法第四十五条の改正規定並びに次条並びに附則第三条、第五条、第七十九条（地価税法（平成三年法律第六十九号）第三十一条第二項第二号の改正規定を除く。）及び第八十一条から第八十三条までの規定 suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-3/sub-1 the provision of Article 1 amending Article 16 of the Income Tax Act, the provision amending Article 20 of that Act and the provision amending Article 45 of that Act, and the provisions of the following Article and of Article 3, Article 5, Article 79 (excluding the provision amending Article 31, paragraph (2), item (ii) of the Land-holding Tax Act (Act No. 69 of 1991)) and Articles 81 through 83 of the Supplementary Provisions; machine translation, not official **四** 略 suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　令和五年十月一日 suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-5 the following provisions: October 1, 2023; machine translation, not official **イ** 第一条中所得税法第百七十七条の改正規定及び同法第二百十二条の改正規定並びに附則第六条及び第八条の規定 suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-5/sub-1 the provision of Article 1 amending Article 177 of the Income Tax Act and the provision amending Article 212 of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions; machine translation, not official **六** 次に掲げる規定　令和六年一月一日 suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-6 the following provisions: January 1, 2024; machine translation, not official **イ** 第一条中所得税法第百五十一条の四第四項第二号の改正規定 suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-6/sub-1 the provision of Article 1 amending Article 151-4, paragraph (4), item (ii) of the Income Tax Act. machine translation, not official ### 第二条（納税地の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Locality for Paying Taxes caption: machine translation, not official suppl-5041-4/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-2 **第一項** 令和五年一月一日前の第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第十六条第一項、第二項又は第五項の規定による所得税の納税地の変更に係る同条の規定の適用については、なお従前の例による。 suppl-5041-4/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-2/par-1 With regard to the application of the provisions of Article 16 of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") to a change in the locality for paying income tax made before January 1, 2023 under the provisions of paragraph (1), (2) or (5) of that Article, the provisions then in force continue to govern. machine translation, not official ### 第三条（納税地の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of Change in the Locality for Paying Taxes caption: machine translation, not official suppl-5041-4/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-3 **第一項** 令和五年一月一日前の所得税の納税地の異動に係る旧所得税法第二十条の規定の適用については、なお従前の例による。 suppl-5041-4/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-3/par-1 With regard to the application of the provisions of Article 20 of the Former Income Tax Act to a change in the locality for paying income tax made before January 1, 2023, the provisions then in force continue to govern. machine translation, not official ### 第四条（国庫補助金等の総収入金額不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Government Subsidies and Their Equivalent from Gross Revenue caption: machine translation, not official suppl-5041-4/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-4 **第一項** 第一条の規定による改正後の所得税法（以下「新所得税法」という。）第四十二条第一項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に交付を受ける同項に規定する国庫補助金等について適用し、個人が施行日前に交付を受けた旧所得税法第四十二条第一項に規定する国庫補助金等については、なお従前の例による。 suppl-5041-4/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-4/par-1 The provisions of Article 42, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to any government subsidy or its equivalent prescribed in that paragraph that an individual receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern any government subsidy or its equivalent prescribed in Article 42, paragraph (1) of the Former Income Tax Act that an individual received before the Effective Date. machine translation, not official ### 第五条（家事関連費等の必要経費不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Household-Related Expenses from Necessary Expenses caption: machine translation, not official suppl-5041-4/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-5 **第一項** 新所得税法第四十五条第三項の規定は、令和五年分以後の所得税について適用する。 suppl-5041-4/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-5/par-1 The provisions of Article 45, paragraph (3) of the New Income Tax Act apply to income tax for tax year 2023 and subsequent tax years. machine translation, not official ### 第六条（完全子法人株式等に係る配当等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Dividends and Similar Income from Shares of Wholly Owned Subsidiaries and Similar Shares caption: machine translation, not official suppl-5041-4/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6 **第一項** 新所得税法第百七十七条第一項の規定は、同項の内国法人が令和五年十月一日以後に支払を受けるべき同項に規定する配当等について適用する。 suppl-5041-4/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6/par-1 The provisions of Article 177, paragraph (1) of the New Income Tax Act apply to dividends or similar income prescribed in that paragraph that a Domestic Corporation referred to in that paragraph is to receive on or after October 1, 2023. machine translation, not official **第二項** 新所得税法第百七十七条第二項の規定は、同項の内国法人が令和五年十月一日以後に支払を受けるべき同項に規定する配当等について適用する。 suppl-5041-4/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6/par-2 The provisions of Article 177, paragraph (2) of the New Income Tax Act apply to dividends or similar income prescribed in that paragraph that a Domestic Corporation referred to in that paragraph is to receive on or after October 1, 2023. machine translation, not official ### 第七条（給与所得者の源泉徴収に関する申告書の提出時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time for Submitting Declarations by Salary Income Earners Concerning Withholding caption: machine translation, not official suppl-5041-4/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-7 **第一項** 新所得税法第百九十八条第五項の規定は、令和四年十月一日以後に提出する所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。 suppl-5041-4/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-7/par-1 The provisions of Article 198, paragraph (5) of the New Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that are submitted on or after October 1, 2022, and the provisions then in force continue to govern such salary income earners' returns for insurance premium deduction that were submitted before that date. machine translation, not official ### 第八条（源泉徴収義務に関する経過措置） — Transitional Measures Concerning Obligation to Withhold Taxes caption: machine translation, not official suppl-5041-4/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-8 **第一項** 新所得税法第二百十二条第三項の規定は、内国法人に対し令和五年十月一日以後に支払うべき同項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金について適用し、内国法人に対し同日前に支払うべき旧所得税法第二百十二条第三項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金については、なお従前の例による。 suppl-5041-4/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-8/par-1 The provisions of Article 212, paragraph (3) of the New Income Tax Act apply to interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in that paragraph that are payable to a Domestic Corporation on or after October 1, 2023, and the provisions then in force continue to govern interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in Article 212, paragraph (3) of the Former Income Tax Act that were payable to a Domestic Corporation before that date. machine translation, not official ### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5041-4/art-98 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-98 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-5041-4/art-98/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-98/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第九十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5041-4/art-99 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-99 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-99 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-5041-4/art-99/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-99/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5041-4/art-1/par-1/item-1/sub-1: 附則第七条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5041-4/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-7 - suppl-5041-4/art-1/par-1/item-3/sub-1: 次条 → 所得税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5041-4/art-2 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-2 - suppl-5041-4/art-1/par-1/item-3/sub-1: 附則第三条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5041-4/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-3 - suppl-5041-4/art-1/par-1/item-3/sub-1: 第五条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5041-4/art-5 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-5 - suppl-5041-4/art-1/par-1/item-5/sub-1: 附則第六条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5041-4/art-6 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6 - suppl-5041-4/art-1/par-1/item-5/sub-1: 第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5041-4/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-8 - suppl-5041-4/art-4/par-1: 第四十二条第一項 → 所得税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/income-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000033/art-42/par-1 - suppl-5041-4/art-5/par-1: 新所得税法第四十五条第三項 → 所得税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/ja/income-tax-act/art-45/par-3 · https://japanlaw.org/l/340AC0000000033/art-45/par-3 - suppl-5041-4/art-6/par-1: 新所得税法第百七十七条第一項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/ja/income-tax-act/art-177/par-1 · https://japanlaw.org/l/340AC0000000033/art-177/par-1 - suppl-5041-4/art-6/par-2: 新所得税法第百七十七条第二項 → 所得税法 第百七十七条第二項 (Article 177, paragraph (2)), art-177/par-2 — https://japanlaw.org/ja/income-tax-act/art-177/par-2 · https://japanlaw.org/l/340AC0000000033/art-177/par-2 - suppl-5041-4/art-7/par-1: 新所得税法第百九十八条第五項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/ja/income-tax-act/art-198/par-5 · https://japanlaw.org/l/340AC0000000033/art-198/par-5 - suppl-5041-4/art-7/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 - suppl-5041-4/art-8/par-1: 新所得税法第二百十二条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - suppl-5041-4/art-98/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5041-4/art-1 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1 - suppl-5041-4/art-98/par-1: この条 → 所得税法 附則第九十八条 (Supplementary Provisions, Article 98), suppl-5041-4/art-98 — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-98 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-1/sub-1 - 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-3/sub-1 - 所得税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-1/par-1/item-5/sub-1 - 所得税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-98/par-1 --- ## 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-20260918T180319-131, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-132, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T193536-001, translated 2026-10-13 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05