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Read the text in force →租税特別措置法
Supplementary Provisions
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Transitional Measures Concerning Special Deduction for Blue Returns
青色申告特別控除に関する経過措置
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。
Transitional Measures Concerning Income Amount Adjustment Deduction
所得金額調整控除に関する経過措置
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。
Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
公的年金等控除の最低控除額等の特例に関する経過措置
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。
Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置
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。
Transitional Measures Concerning Special Provisions on Taxation on Specified Base Income Amounts
特定の基準所得金額の課税の特例に関する経過措置
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。
Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
相続税及び贈与税の特例に関する経過措置
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。