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租税特別措置法
Amended by
Act Partially Amending the Income Tax Act, etc.
所得税法等の一部を改正する法律
The same amending law also changes
98 provisions changed · 68 provisions added · 17 provisions removed · 11 provisions in the supplementary provisions
Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.
amount of miscellaneous income from public pensions or retirement packages: the amount listed in Article 35, paragraph (2), item (i) of the Income Tax Act (where the provisions of paragraph (5) of that Article apply, the amount calculated as if those provisions did not apply);
公的年金等に係る雑所得の金額 所得税法第三十五条第二項第一号に掲げる金額（同条第五項の規定の適用がある場合には、その適用がないものとして計算した金額）をいう。
with regard to the application of the provisions of Article 203-3 of the Income Tax Act in the case where a resident 65 years of age or older receives payment of public pensions or retirement packages, the phrase "100105,000 yen" in item (i), (a) and item (iv) of that Article is deemed to be replaced with "140145,000 yen";
年齢が六十五歳以上である居住者が公的年金等の支払を受ける場合における所得税法第二百三条の三の規定の適用については、同条第一号イ及び第四号中「十万五千円」とあるのは、「十四万五千円」とする。
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in any year from 2026 onward2027, a resident receives payment of public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages"), and the amount of public pensions or retirement packages to be received during that year is, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order or less, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "105110,000 yen", the phrase "100105,000 yen" is deemed to be replaced with "130140,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (3)", the phrase "100105,000 yen" is deemed to be replaced with "130140,000 yen", and the phrase "140145,000 yen" is deemed to be replaced with "175180,000 yen".
令和八年以後の各九年において、居住者が所得税法第二百三条の二に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において政令で定める金額以下であるときにおけるける同法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万五千一万円」と、「十万五千円」とあるのは「十三四万円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第三項の規定により読み替えて適用する所得税法」と、「十万五千円」とあるのは「十三四万円」と、「十四万五千円」とあるのは「十七万五千八万円」とする。
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in 2026any year from 2028 onward, a resident receives payment of public pensions or retirement packages, and the amount of public pensions or retirement packages to be received during that year exceedsis, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order referred to in the preceding paragraphor less, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "100110,000 yen", the phrase "100105,000 yen" is deemed to be replaced with "125135,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (4)", the phrase "100105,000 yen" is deemed to be replaced with "125135,000 yen", and the phrase "140145,000 yen" is deemed to be replaced with "165175,000 yen".
令和八年十年以後の各年において、居住者が公的年金等の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において前項に規定する政令で定める金額を超え以下であるときにおける所得税法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十一万円」と、「十万五千円」とあるのは「十二三万五千円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第四項の規定により読み替えて適用する所得税法」と、「十万五千円」とあるのは「十二三万五千円」と、「十四万五千円」とあるのは「十六七万五千円」とする。
From the perspective of promoting the use of over-the-counter drugs, etc. (meaning drugs requiring guidance prescribed in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960) and, over-the-counter drugs prescribed in item (iv) of that paragraph; and pharmacy-manufactured drugs (meaning the drugs listed in Article 2, paragraph (17), item (iii) of that Act; the same applies in item (i)); hereinafter the same applies through in this paragraph (3)and the following paragraph) that are particularly highly substitutable for drugs provided as medical treatment benefits pursuant to the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and the Act on Assurance of Medical Care for Elderly People; hereinafter the same applies in this paragraph) (referred to as "drugs for medical care" in item (i) of the following paragraph), and of over-the-counter drugs, etc. whose use is found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance (meaning the costs required for medical treatment benefits under the provisions of the medical insurance Acts, etc.; the same applies in the items of the following paragraph), where a resident has paid, duringwithin the period from January 1, 2017 specified in each of the following items according to December 31, 2026the category of the cost of purchasing specified over-the-counter drugs, etc. listed in those items, the cost of purchasing specified over-the-counter drugs, etc. for the resident or for the resident's spouse or other relative whose living expenses are paid from the same resources as the resident, and the resident has undertaken during that year an initiative specified by Cabinet Order as an initiative for the maintenance and promotion of health and the prevention of disease, the resident may, at the resident's option, with regard to the medical expense deduction prescribed in Article 73, paragraph (3) of the Income Tax Act for that year, apply the provisions of paragraph (1) of that Article, deeming the phrase "each year" in that paragraph to be replaced with "each year from 2017 to 2026", the phrase "medical expenses for" to be replaced with "within the cost of purchasingperiod specified over-the-counter drugs, etc. prescribed inin each item of Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation according to the category of the cost of purchasing specified over-the-counter drugs, etc. prescribed in that paragraph listed in those items", the phrase "medical expenses for" to be replaced with "the cost of purchasing specified over-the-counter drugs, etc. prescribed in that paragraph for", the phrase "those medical expenses" to be replaced with "that cost of purchasing specified over-the-counter drugs, etc.", the phrase "the amount equivalent to 5 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the resident for that year (or 100,000 yen, if that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and the phrase "2,000,000 yen" to be replaced with "88,000 yen". In this case, the phrase "paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "paragraph (1) (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation)".
医療保険各法等（高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律をいう。以下この項において同じ。）の規定により療養の給付として支給される薬剤（次項第一号において「医療用薬剤」という。）との代替性が特に高い一般用医薬品等（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び、同項第四号に規定する一般用医薬品及び薬局製造販売医薬品（同法第二条第十七項第三号に掲げる医薬品をいう。以下第三項まで第一号において同じ。）をいう。以下この項及び次項において同じ。）及びその使用による医療保険療養給付費（医療保険各法等の規定による療養の給付に要する費用をいう。次項各号において同じ。）の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、居住者が平成二十九年一月一日から令和八年十二月三十一日までの間次の各号に掲げる特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該居住者がその年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおけるその年分の所得税法第七十三条第三項に規定する医療費控除については、その者の選択により、同条第一項中「各年」とあるのは「平成二十九年から令和八年までの各年」と、「医療費を」とあるのは「租税特別措置法第四十一条の十七第一項各号（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に掲げる同項に規定する特定一般用医薬品等購入費の区分に応じ当該各号に定める期間内の各年」と、「医療費を」とあるのは「同項に規定する特定一般用医薬品等購入費を」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「その居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（当該金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項の規定を適用することができる。この場合において、同条第三項中「第一項」とあるのは、「第一項（租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。）」とする。
the cost of purchasing specified over-the-counter drugs, etc. pertaining to over-the-counter drugs, etc. (excluding pharmacy-manufactured drugs) that are drugs listed in item (i) of the following paragraph (meaning drugs prescribed in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices; the same applies in the following paragraph): the period on or after January 1, 2017;
次項第一号に掲げる医薬品（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第一項に規定する医薬品をいう。次項において同じ。）である一般用医薬品等（薬局製造販売医薬品を除く。）に係る特定一般用医薬品等購入費 平成二十九年一月一日以後の期間
the cost of purchasing specified over-the-counter drugs, etc. other than the cost of purchasing specified over-the-counter drugs, etc. listed in the preceding item: the period from January 1, 2017 to December 31, 2031.
前号に掲げる特定一般用医薬品等購入費以外の特定一般用医薬品等購入費 平成二十九年一月一日から令和十三年十二月三十一日までの期間
The cost of purchasing specified over-the-counter drugs, etc. prescribed in the preceding paragraph means the consideration for the purchase of over-the-counter drugs, etc. that are the following pharmaceuticals (meaning pharmaceuticals prescribed in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices; hereinafter the same applies in this paragraph):
前項に規定する特定一般用医薬品等購入費とは、次に掲げる医薬品（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第一項に規定する医薬品をいう。以下この項において同じ。）である一般用医薬品等の購入の対価をいう。
among in vitro diagnostic pharmaceuticals prescribed in Article 2, paragraph (14) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, those specified by Cabinet Order as being found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance through their use.
医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第十四項に規定する体外診断用医薬品のうち、その使用による医療保険療養給付費の適正化の効果が著しく高いと認められるものとして政令で定めるもの
With regard to the application of the provisions of Article 120, paragraphs (4) and (5) of the preceding Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of that Act) in the case where the provisions of Article 73 of that Act are applied pursuant to the provisions of paragraph (1) are applied , the phrase "the following documents" in Article 120, paragraph (4) of that Act is deemed to be replaced with "a written statement stating the paymentname of the consideration for initiative prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the purchaseCost of over-the-counter drugsPurchasing Specified Over-the-Counter Drugs, etc. by Is Paid) of the Act on Special Measures Concerning Taxation that the resident undertook during that year (referred to as the "initiative" in that the following paragraph made within ), the amount of the period from January 1, 2022 cost of purchasing specified over-the-counter drugs, etc. prescribed in paragraph (1) of that Article (referred to as the date "cost of purchasing specified by Cabinet Order withinover-the-counter drugs, etc." in the period fromfollowing paragraph) that day forms the basis for calculating the amount of the medical expense deduction to December 30, 2026be taken as stated in the return, and other matters specified by Order of the Ministry of Finance", the phrase "particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose usethe document set forth in item (i) of the preceding paragraph" in paragraph (5) of that Article is founddeemed to be replaced with "a document evidencing that the resident undertook during that year the initiative stated in the written statement prescribed in the preceding paragraph (limited to one stating the name of low effectiveness the resident, the year in rationalizingwhich the cost resident undertook the initiative, and other matters specified by Order of medical care benefits under the Ministry of Finance), and that written statement", the phrase "the medical insurance)" in item (i) expenses" is deemed to be replaced with "the cost of that paragraph purchasing specified over-the-counter drugs, etc.", the phrase "documents evidencing" is deemed to be replaced with "particularly highly substitutable for documents (limited to those that make clear, of the amount received, the amount falling under the cost of purchasing specified over-the-counter drugs for medical care, etc.) evidencing", and the phrase "that document" is deemed to be replaced with "these documents".
令和四年一月一日から、同日から令和八年十二月三十日までの間第一項の規定により所得税法第七十三条の規定を適用する場合における同法第百二十条第四項及び第五項（これらの規定を同法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において政令で定める日までの期間内に行つた第一項の準用する場合を含む。）の規定の適用については、同法第百二十条第四項中「次に掲げる書類」とあるのは「当該居住者の一がその年中に行つた租税特別措置法第四十一条の十七第一項（特定一般用医薬品等の購入の対価の支払につき、同項の規定を適用する場合における前項の規定の適用については、同項購入費を支払つた場合の医療費控除の特例）に規定する取組（次項において「取組」という。）の名称、当該申告書に記載した医療費控除を受ける金額の計算の基礎となる同条第一項に規定する特定一般用医薬品等購入費（次項において「特定一般用医薬品等購入費」という。）の額その他の財務省令で定める事項の記載がある明細書」と、同条第五項中「前項第一号中「特に高いもの（その使用による医療保険療養給付費の適正化の効果が低いと認められるに掲げる書類」とあるのは「前項に規定する明細書に記載された取組につき当該居住者がその年中にその取組を行つたことを明らかにする書類（当該居住者の氏名、当該居住者が当該取組を行つた年その他の財務省令で定める事項の記載があるものに限る。）及び当該明細書」と、「医療費に」とあるのは「特定一般用医薬品を除く。）」と等購入費に」と、「証する書類」とあるのは、「特に高いもの「証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。）」と、「当該書類」とあるのは「これらの書類」とする。
With regard to the application of the provisions of Article 120, paragraphs (4) and (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of that Act) in the case where the provisions of Article 73 of that Act are applied pursuant to the provisions of paragraph (1), the phrase "the following documents" in Article 120, paragraph (4) of that ActBeyond what is deemed to be replaced with "a written statement stating the name of the initiative prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation that the resident undertook during that year (referred to as the "initiative" in the following paragraph), the amount of the cost of purchasing specified over-the-counter drugs, etc. prescribed inpreceding paragraph (1) of that Article (referred to as the "cost of purchasing specified over-the-counter drugs, etc." in the following paragraph) that forms the basis, Cabinet Order provides for calculating the amount of the medical expense deduction to be taken as stated in the return, and other matters specified by Order of the Ministry of Finance", the phrase "necessary particulars concerning the document set forth in item (i)application of the preceding paragraph" in paragraph (5)provisions of that Article is deemed to be replaced with "a document evidencing that the resident undertook during that year the initiative stated in the written statement prescribed in the preceding paragraph (limited to one stating the name of the resident, the year in which the resident undertook the initiative, and other matters specified by Order of the Ministry of Finance), and that written statement", the phrase "the medical expenses" is deemed to be replaced with "the cost of purchasing specified over-the-counter drugs, etc.", the phrase "documents evidencing" is deemed to be replaced with "documents (limited to those that make clear, of the amount received, the amount falling under the cost of purchasing specified over-the-counter drugs, etc.) evidencing", and the phrase "that document" is deemed to be replaced with "these documents"1).
第一項の規定により所得税法第七十三条の規定を適用する場合における同法第百二十条第四項及び第五項（これらの規定を同法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定の適用については、同法第百二十条第四項中「次に掲げる書類」とあるのは「当該居住者がその年中に行つた租税特別措置法第四十一条の十七第一項（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に規定する取組（次項において「取組」という。）の名称、当該申告書に記載した医療費控除を受ける金額の計算の基礎となる同条第一項に規定する特定一般用医薬品等購入費（次項において「特定一般用医薬品等購入費」という。）の額その他の財務省令で定める事項の記載がある明細書」と、同条第五項中「前項第一号に掲げる書類」とあるのは「前項に規定する明細書に記載された取組につき当該居住者がその年中にその取組を行つたことを明らかにする書類（当該居住者の氏名、当該居住者が当該取組を行つた年その他の財務省前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める事項の記載があるものに限る。）及び当該明細書」と、「医療費に」とあるのは「特定一般用医薬品等購入費に」と、「証する書類」とあるのは「証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。）」と、「当該書類」とあるのは「これらの書類」とする。
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
For an individual whose base income amount for the year exceeds 330165,000,000 yen (referred to as a "special eligible person" in paragraph (4)), income tax is imposed in an amount equivalent to the amount obtained by deducting the base income tax amount for that year from the amount equivalent to 22.530 percent of the amount of that excess portion.
個人でその者のその年分の基準所得金額が三億三千一億六千五百万円を超えるもの（第四項において「特例対象者」という。）については、当該超える部分の金額の百分の二十二・五三十に相当する金額からその年分の基準所得税額を控除した金額に相当する所得税を課する。
the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), calculated as if the provisions of Article 37-11-5, paragraph (1) and Article 37-14, paragraph (10) did not apply;
第三十七条の十一の五第一項及び第三十七条の十四第十項の規定の適用がないものとして計算した第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額
With respect to the interest and similar income or dividends and similar income listed in the items of Article 8-5, paragraph (1), or the amounts listed in the items of Article 37-11-5, paragraph (1), or the amount of business income, the amount of capital gains and the amount of miscellaneous income from the transfer of listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (10), for the year of a special eligible person for whom there is an amount of income tax imposed under the provisions of paragraph (1), the provisions of Article 8-5, paragraphs (1) and (2) and, Article 37-11-5, paragraphs (1) and (2) and Article 37-14, paragraphs (10) and (11) do not apply.
特例対象者のうち第一項の規定により課する所得税の額がある者のその年分の第八条の五第一項各号に掲げる利子等若しくは配当等又は第三十七条の十一の五第一項各号に掲げる金額に若しくは第三十七条の十四第十項に規定する非課税口座内上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額については、第八条の五第一項及び第二項並びに、第三十七条の十一の五第一項及び第二項並びに第三十七条の十四第十項及び第十一項の規定は、適用しない。
With regard to the reports and statements prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (3541), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2) that are to be submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article), where the number calculated as provided by Order of the Ministry of Finance as the number of sheets of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year before the year preceding the year that includes the due date for submitting those statements and similar reports is 30 or more, the person required to submit those statements and similar reports must, notwithstanding those provisions, provide the matters prescribed in those provisions that are to be stated in those statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:
第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五四十一項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により提出するこれらの規定に規定する報告書及び調書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が三十以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。
If a person required to submit statements and similar reports has obtained, as provided by Cabinet Order, the approval of the competent district director (meaning the district director prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (3541), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2)), the person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of those statements and similar reports to the district director specified by Order of the Ministry of Finance by either of the methods listed in the items of that paragraph.
調書等を提出すべき者が、政令で定めるところにより所轄の税務署長（第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五四十一項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項に規定する税務署長をいう。）の承認を受けた場合には、その者は、これらの規定及び第一項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書等の記載事項を財務省令で定める税務署長に提供することができる。
With regard to the provision of the required particulars made under the provisions of paragraph (1) or the preceding paragraph and the submission of an optical disc or similar medium made under the provisions of paragraph (2), the statements and similar reports are deemed to have been submitted under the provisions of Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (3541), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2), and those provisions, Article 8-4, paragraphs (10) through (14), Article 9-4-2, paragraphs (3) through (7), Article 29-2, paragraphs (9) through (13), Article 37-11-3, paragraphs (12) through (16), Article 37-14, paragraphs (3746) through (4150), Article 37-14-2, paragraphs (32) through (36), Article 41-2-3, paragraphs (3) through (7) and the following Article apply.
第一項又は前項の規定により行われた記載事項の提供及び第二項の規定により行われた光ディスク等の提出については、第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五四十一項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により調書等の提出が行われたものとみなして、これらの規定並びに第八条の四第十項から第十四項まで、第九条の四の二第三項から第七項まで、第二十九条の二第九項から第十三項まで、第三十七条の十一の三第十二項から第十六項まで、第三十七条の十四第三十七四十六項から第四十一五十項まで、第三十七条の十四の二第三十二項から第三十六項まで、第四十一条の二の三第三項から第七項まで及び次条の規定を適用する。
when the person has failed to submit the report prescribed in Article 8-4, paragraph (9), the payment report on redemption money, etc. of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (2), the report on the grant of specified share options prescribed in Article 29-2, paragraph (6) or the report on changes in specified shares, etc. prescribed in paragraph (7) of that Article, the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14, paragraph (3541), the report prescribed in Article 37-14-2, paragraph (27) or the statement prescribed in Article 41-2-3, paragraph (2), to the district director no later than the due date for submitting such report or statement, or has made false entries or records in such report or statement and has submitted the report or statement to the district director;
第八条の四第九項に規定する報告書、第九条の四の二第二項に規定する上場証券投資信託等の償還金等の支払調書、第二十九条の二第六項に規定する特定新株予約権の付与に関する調書若しくは同条第七項に規定する特定株式等の異動状況に関する調書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四第三十五四十一項に規定する報告書、第三十七条の十四の二第二十七項に規定する報告書若しくは第四十一条の二の三第二項に規定する調書をこれらの報告書若しくは調書の提出期限までに税務署長に提出せず、又はこれらの報告書若しくは調書に偽りの記載若しくは記録をして税務署長に提出したとき。
when the person has failed to deliver the written notice prescribed in Article 8-4, paragraph (4) or paragraph (5), the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14, paragraph (42), the report prescribed in Article 37-14-2, paragraph (28) or the written notice prescribed in Article 41-12-2, paragraph (8) or (9) to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in these provisions, no later than the due date for delivering such written notice or report, or has made false entries or records in such written notice or report and has delivered the written notice or report to the resident, nonresident with a permanent establishment, or person receiving the payment, or when the person has provided false matters by electronic or magnetic means pursuant to the provisions of Article 8-4, paragraph (6), Article 37-11-3, paragraph (9), Article 37-14, paragraph (43), Article 37-14-2, paragraph (29) or Article 41-12-2, paragraph (10);
第八条の四第四項若しくは第五項に規定する通知書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四の第四十二項に規定する報告書、第三十七条の十四の二第二十八項に規定する報告書若しくは第四十一条の十二の二第八項若しくは第九項に規定する通知書をこれらの通知書若しくは報告書の交付の期限までにこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付せず、若しくはこれらの通知書若しくは報告書に偽りの記載をして当該居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき、又は第八条の四第六項、第三十七条の十一の三第九項、第三十七条の十四第四十三項、第三十七条の十四の二第二十九項若しくは第四十一条の十二の二第十項の規定による電磁的方法により偽りの事項を提供したとき。
when the person has refused a request under the proviso of Article 8-4, paragraph (6), the proviso of Article 37-11-3, paragraph (8), the proviso of paragraph (9) of that Article, the proviso of Article 37-14, paragraph (43), the proviso of Article 37-14-2, paragraph (29) or the proviso of Article 41-12-2, paragraph (10) without justifiable grounds, or has made false entries or records in the written notice prescribed in the proviso of Article 8-4, paragraph (6), the report prescribed in the proviso of Article 37-11-3, paragraph (8) or the proviso of paragraph (9) of that Article, the report prescribed in the proviso of Article 37-14, paragraph (43), the report prescribed in the proviso of Article 37-14-2, paragraph (29) or the written notice prescribed in the proviso of Article 41-12-2, paragraph (10) and has delivered it to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in those provisions;
正当な理由がないのに第八条の四第六項ただし書、第三十七条の十一の三第八項ただし書、同条第九項ただし書、第三十七条の十四の第四十三項ただし書、第三十七条の十四の二第二十九項ただし書若しくは第四十一条の十二の二第十項ただし書の規定による請求を拒み、又は第八条の四第六項ただし書に規定する通知書、第三十七条の十一の三第八項ただし書若しくは同条第九項ただし書に規定する報告書、第三十七条の十四第四十三項ただし書に規定する報告書、第三十七条の十四の二第二十九項ただし書に規定する報告書若しくは第四十一条の十二の二第十項ただし書に規定する通知書に偽りの記載をしてこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき。
when the person has failed to answer or has given a false answer to the questions asked by the relevant officials pursuant to the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (3746), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has refused, obstructed, or avoided the inspection under those provisions;
第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七四十六項、第三十七条の十四の二第三十二項若しくは第四十一条の二の三第三項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles under the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (3746), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has presented or submitted books and documents or other articles (including copies thereof) containing false entries or records.
第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七四十六項、第三十七条の十四の二第三十二項又は第四十一条の二の三第三項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
specified business assets: out of the following assets that were used for the business (excluding a real property leasing business and other businesses specified by Cabinet Order; the same applies hereinafter in this Article and Article 70-6-10) of the donor (including the spouse and other relatives who share the same livelihood with that donor and persons specified by Cabinet Order as those similar to them; the same applies in (g) of the following item) (limited to those recorded in the balance sheet of the blue return (meaning a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act, limited to one to which the provisions of Article 25-2, paragraph (34) apply; the same applies in items (iv) and (v) of the following paragraph) relating to the business income (meaning business income prescribed in Article 27, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and Article 70-6-10) of that donor for the year preceding the year that includes the day of the gift to which the provisions of the preceding paragraph apply), the assets specified respectively below according to the category of those assets:
特定事業用資産 贈与者（当該贈与者と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号トにおいて同じ。）の事業（不動産貸付業その他政令で定めるものを除く。以下この条及び第七十条の六の十において同じ。）の用に供されていた次に掲げる資産（当該贈与者の前項の規定の適用に係る贈与の日の属する年の前年分の事業所得（所得税法第二十七条第一項に規定する事業所得をいう。以下この条及び第七十条の六の十において同じ。）に係る青色申告書（同法第二条第一項第四十号に規定する青色申告書をいい、第二十五条の二第三四項の規定の適用に係るものに限る。次項第四号及び第五号において同じ。）の貸借対照表に計上されているものに限る。）の区分に応じそれぞれ次に定めるものをいう。
specified business assets: the assets specified below for each category of the following assets used for the business of the decedent (including a spouse or other relative who shares the same livelihood with that decedent and a person specified by Cabinet Order as similar thereto; the same applies in (g) of the following item and in paragraph (7)) (limited to assets recorded in the balance sheet of the blue return (meaning a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act, limited to a return to which the provisions of Article 25-2, paragraph (34) apply; the same applies in items (iv) and (v) of the following paragraph) relating to the business income of that decedent for the year preceding the year that includes the day of the commencement of the succession to which the provisions of the preceding paragraph apply):
特定事業用資産 被相続人（当該被相続人と生計を一にする配偶者その他の親族及びこれらに類するものとして政令で定める者を含む。次号ト及び第七項において同じ。）の事業の用に供されていた次に掲げる資産（当該被相続人の前項の規定の適用に係る相続の開始の日の属する年の前年分の事業所得に係る青色申告書（所得税法第二条第一項第四十号に規定する青色申告書をいい、第二十五条の二第三四項の規定の適用に係るものに限る。次項第四号及び第五号において同じ。）の貸借対照表に計上されているものに限る。）の区分に応じそれぞれ次に定めるものをいう。
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in that item and, in the manner specified by Order of the Ministry of Finance prescribed in that item, kept and preserved the electronic or magnetic records prescribed in that item pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in that item, the individual is deemed to satisfy, in that year, the requirement listed in requirements necessary for receiving the application of the provisions of Article 25-2, paragraph (4), item (i5) of the Act on Special Measures Concerning Taxation.
新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年において旧租税特別措置法第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類につき同号に規定する承認を受けて同号に規定する財務省令で定めるところにより当該帳簿書類に係る同号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同号に規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において租税特別措置法第二十五条の二第四項第一号に掲げ五項の規定の適用を受けるために必要とされる要件を満たしているものとみなす。
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第二十五条の二の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 41-3-11 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第四十一条の三の十一の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 203-3 of the New Income Tax Act as replaced pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages to be paid on or after January 1, 2027, and the provisions then in force continue to govern public pensions or retirement packages to be paid before that date.
新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和九年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
The provisions of Article 203-3 of the New Income Tax Act as replaced pursuant to the provisions of Article 41-16-2, paragraph (3) of the New Act on Special Measures Concerning Taxation and the provisions of Article 41-15-3 of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages to be paid on or after January 1, 2027, and the provisions then in force continue to govern public pensions or retirement packages to be paid before that date.
新租税特別措置法第四十一条の十六の二第三項の規定により読み替えられた新所得税法第二百三条の三の規定及び新租税特別措置法第四十一条の十五の三の規定は、令和九年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等については、なお従前の例による。
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第四十一条の十七の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 41-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.
新租税特別措置法第四十一条の十九第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 70-6-8, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to gift tax on specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation that are recorded in the balance sheet of a blue return (meaning a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act; the same applies hereinafter in this Article) pertaining to income tax for 2027 and subsequent years, and the provisions then in force continue to govern gift tax on specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that are recorded in the balance sheet of a blue return pertaining to income tax for 2026 and prior years.
新租税特別措置法第七十条の六の八第二項（第一号に係る部分に限る。）の規定は、令和九年分以後の所得税に係る青色申告書（所得税法第二条第一項第四十号に規定する青色申告書をいう。以下この条において同じ。）の貸借対照表に計上されている新租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産に係る贈与税について適用し、令和八年分以前の所得税に係る青色申告書の貸借対照表に計上されている旧租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産に係る贈与税については、なお従前の例による。
With regard to the application of the provisions of Article 70-6-8, paragraph (3) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) to a special business donee (meaning a special business donee prescribed in Article 70-6-8, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation) who has received the application of the provisions of paragraph (1) of that Article with respect to specified business assets prescribed in Article 70-6-8, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, if, with respect to business income (meaning business income prescribed in Article 27, paragraph (1) of the Income Tax Act; the same applies in paragraph (4)) for each year from 2027 onward pertaining to special gifted business assets (meaning special gifted business assets prescribed in Article 70-6-8, paragraph (1) of the Act on Special Measures Concerning Taxation, including those deemed to be special gifted business assets referred to in paragraph (5), item (iii) of that Article pursuant to the provisions of that item), the provisions of Article 25-2, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied (excluding the case where the provisions of Article 67, paragraph (1) of the Income Tax Act are applied and the case that does not fall under the case prescribed in Article 25-2, paragraph (4) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (4)) or the provisions of paragraph (4) of that Article are applied, the blue return for each of those years is deemed to be a blue return prescribed in Article 70-6-8, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation.
前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第七十条の六の八第二項第一号に規定する特定事業用資産について同条第一項の規定の適用を受けた特例事業受贈者（租税特別措置法第七十条の六の八第二項第二号に規定する特例事業受贈者をいう。）に係る旧租税特別措置法第七十条の六の八第三項（第四号に係る部分に限る。）の規定の適用については、特例受贈事業用資産（租税特別措置法第七十条の六の八第一項に規定する特例受贈事業用資産をいい、同条第五項第三号の規定により同号の特例受贈事業用資産とみなされたものを含む。）に係る令和九年分以後の各年分の事業所得（所得税法第二十七条第一項に規定する事業所得をいう。第四項において同じ。）につき、新租税特別措置法第二十五条の二第一項の規定の適用を受ける場合（所得税法第六十七条第一項の規定の適用を受ける場合及び新租税特別措置法第二十五条の二第四項に規定する場合に該当しない場合を除く。第四項において同じ。）又は同条第四項の規定の適用を受ける場合における当該各年分の青色申告書は、旧租税特別措置法第七十条の六の八第二項第一号に規定する青色申告書とみなす。
The provisions of Article 70-6-10, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to inheritance tax on specified business assets prescribed in that item (including special gifted business assets referred to in Article 70-6-10, paragraph (30) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph are applied) that are recorded in the balance sheet of a blue return pertaining to income tax for 2027 and subsequent years, and the provisions then in force continue to govern inheritance tax on specified business assets prescribed in Article 70-6-10, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (including special gifted business assets referred to in Article 70-6-10, paragraph (30) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph were applied; the same applies in the following paragraph) that are recorded in the balance sheet of a blue return pertaining to income tax for 2026 and prior years.
新租税特別措置法第七十条の六の十第二項（第一号に係る部分に限る。）の規定は、令和九年分以後の所得税に係る青色申告書の貸借対照表に計上されている同号に規定する特定事業用資産（租税特別措置法第七十条の六の十第三十項の規定の適用を受ける同項の特例受贈事業用資産を含む。）に係る相続税について適用し、令和八年分以前の所得税に係る青色申告書の貸借対照表に計上されている旧租税特別措置法第七十条の六の十第二項第一号に規定する特定事業用資産（租税特別措置法第七十条の六の十第三十項の規定の適用を受けた同項の特例受贈事業用資産を含む。次項において同じ。）に係る相続税については、なお従前の例による。
With regard to the application of the provisions of Article 70-6-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) to a special business heir, etc. (meaning a special business heir, etc. prescribed in Article 70-6-10, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation) who has received the application of the provisions of paragraph (1) of that Article with respect to specified business assets prescribed in Article 70-6-10, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, if, with respect to business income for each year from 2027 onward pertaining to special business assets (meaning special business assets prescribed in Article 70-6-10, paragraph (1) of the Act on Special Measures Concerning Taxation, including those deemed to be special business assets referred to in paragraph (5), item (iii) of that Article pursuant to the provisions of that item), the provisions of Article 25-2, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied or the provisions of paragraph (4) of that Article are applied, the blue return for each of those years is deemed to be a blue return prescribed in Article 70-6-10, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation.
前項の規定によりなお従前の例によることとされる場合における旧租税特別措置法第七十条の六の十第二項第一号に規定する特定事業用資産について同条第一項の規定の適用を受けた特例事業相続人等（租税特別措置法第七十条の六の十第二項第二号に規定する特例事業相続人等をいう。）に係る旧租税特別措置法第七十条の六の十第三項（第四号に係る部分に限る。）の規定の適用については、特例事業用資産（租税特別措置法第七十条の六の十第一項に規定する特例事業用資産をいい、同条第五項第三号の規定により同号の特例事業用資産とみなされたものを含む。）に係る令和九年分以後の各年分の事業所得につき、新租税特別措置法第二十五条の二第一項の規定の適用を受ける場合又は同条第四項の規定の適用を受ける場合における当該各年分の青色申告書は、旧租税特別措置法第七十条の六の十第二項第一号に規定する青色申告書とみなす。