Supplementary Provisions, Article 26Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted
第二十六条（試験研究を行った場合の所得税額の特別控除に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) 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十条（第七項を除く。）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 10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (8), item (vii) of that Article that arises for an individual for 2027 and subsequent years.
新租税特別措置法第十条第七項の規定は、個人の令和九年分以後において生ずる同条第八項第七号に規定する控除しきれない金額について適用する。
The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 10, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") of an individual for 2026 and prior years.
個人の令和八年分以前の第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条第七項に規定する特別試験研究費の額については、なお従前の例による。
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years.
新租税特別措置法第十条の二の規定は、令和九年分以後の所得税について適用する。