Home Law library Japan 所得税法 Japan's Income Tax Act; listed here for the national income tax rates on taxable income.
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The text shown is e-Gov's current text in force. e-Gov says: "当サイトの法令データが、官報に掲載している内容と異なる場合には、官報が優先します。" (where its data differs from the Official Gazette, the Gazette prevails). (laws.e-gov.go.jp , read on 20 October 2026)
Omnikit holds 1 of this law's provisions. The rest of the law is not shown here; read it on the official site.
This is the text of 所得税法 as it stood on 20 October 2026 (checked by Omnikit on 20 October 2026). It may have changed since; the current text is at e-Gov 法令検索 .
Read it on e-Gov 法令検索
Status notes law_revision_id: 340AC0000000033_20261001_507AC0000000070 amendment_enforcement_date: 2026-10-01 amendment_law: 日本学術会議法 令和七年法律第七十号 current_revision_status: CurrentEnforced repeal_status: None updated: 2026-09-08T11:41:33+09:00 Ask the law Search the provisions this library holds by subject words. A match is quoted word for word with its source; nothing is applied to anyone's situation.
出典：e-Gov法令検索（https://laws.e-gov.go.jp）、公共データ利用規約（第1.0版）（PDL1.0）。Omnikitが条を抜粋し、表の各行を1行にして掲載（文言の変更なし）。