# 所得税法 / Income Tax Act — 第八十二条 (Supplementary Provisions, Article 82) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-82. 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: 第八十二条 (Supplementary Provisions, Article 82)（所得税の基礎控除の特例の実施に要する財源の確保に係る措置） — address `suppl-5071-13/art-82` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-82 - 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. --- ### 第八十二条（所得税の基礎控除の特例の実施に要する財源の確保に係る措置） — Measures Concerning Securing the Financial Resources Required to Implement the Special Provisions on the Basic Deduction for Income Tax caption: machine translation, not official suppl-5071-13/art-82 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-82 **第一項** 政府は、令和七年度末までに、歳入及び歳出における措置を通じた所得税の基礎控除の特例の実施に要する財源の確保について、前条の検討と併せて検討を加え、その結果に基づき、必要な措置を講ずるものとする。 suppl-5071-13/art-82/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-82/par-1 By the end of fiscal 2025, the government is to conduct a review, together with the review referred to in the preceding Article, of securing, through measures in revenue and expenditure, the financial resources required to implement the special provisions on the basic deduction for income tax, and is to take the necessary measures based on the results of that review. machine translation, not official --- ## Cites - suppl-5071-13/art-82/par-1: 前条 → 所得税法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-5071-13/art-81 — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-81 --- ## 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-20260918T180319-138, translated 2026-10-12 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05