Article 42-4-2Special Corporation Tax Credit Where Special Experimental Research Is Conducted
第四十二条の四の二（特別試験研究を行つた場合の法人税額の特別控除）
If a corporation that files a blue return has an amount of special experimental research expenses for a business year (excluding a business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation) (if the provisions of paragraph (1) or (4) of the preceding Article are applied in that business year, excluding the amount of special experimental research expenses that served as the basis for the calculation of the amount to be deducted from the corporation tax before adjustment on income for that business year pursuant to those provisions), the sum of the following amounts (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the corporation's income for that business year. In this case, if the maximum tax credit exceeds the amount equivalent to 10 percent of the corporation tax before adjustment on the corporation's income for that business year, the amount to be deducted is limited to the amount equivalent to that 10 percent.
青色申告書を提出する法人の各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、特別試験研究費の額（当該事業年度において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定により当該事業年度の所得に対する調整前法人税額から控除する金額の計算の基礎となつた特別試験研究費の額を除く。）がある場合には、当該法人の当該事業年度の所得に対する調整前法人税額から、次に掲げる金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該法人の当該事業年度の所得に対する調整前法人税額の百分の十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の十に相当する金額を限度とする。
the amount equivalent to 30 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with national experimental research institutions, universities, or other persons equivalent to them (hereinafter referred to as a "special experimental research institution, etc." in this item) or experimental research outsourced to a special experimental research institution, etc., out of the amount of credit-eligible special experimental research expenses for that business year (if the provisions of paragraph (1) or (4) of the preceding Article are applied in that business year, excluding the amount of credit-eligible special experimental research expenses that served as the basis for the calculation of the amount to be deducted from the corporation tax before adjustment on income for that business year pursuant to those provisions; the same applies in the following item and item (iii));
当該事業年度の控除対象特別試験研究費の額（当該事業年度において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定により当該事業年度の所得に対する調整前法人税額から控除する金額の計算の基礎となつた控除対象特別試験研究費の額を除く。次号及び第三号において同じ。）のうち国の試験研究機関、大学その他これらに準ずる者（以下この号において「特別試験研究機関等」という。）と共同して行う試験研究又は特別試験研究機関等に委託する試験研究に係る試験研究費の額として政令で定める金額の百分の三十に相当する金額
the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with another person or experimental research outsourced to another person that is innovative or is conducted to put to practical use the results of research and development at a national research and development agency or another person equivalent thereto, out of the amount of credit-eligible special experimental research expenses for that business year;
当該事業年度の控除対象特別試験研究費の額のうち他の者と共同して行う試験研究又は他の者に委託する試験研究であつて、革新的なもの又は国立研究開発法人その他これに準ずる者における研究開発の成果を実用化するために行うものに係る試験研究費の額として政令で定める金額の百分の二十五に相当する金額
the amount equivalent to 20 percent of the amount, out of the amount of credit-eligible special experimental research expenses for that business year, other than the amounts specified by Cabinet Order prescribed in the preceding two items.
当該事業年度の控除対象特別試験研究費の額のうち前二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額
The provisions of paragraph (8) (excluding items (viii) through (x) and items (xii) through (xvii)), paragraph (9) and paragraphs (11) through (18) of the preceding Article apply mutatis mutandis to the application of the provisions of the preceding paragraph to a group tax sharing corporation. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (8), item (i) of the preceding Article | paragraph (1), paragraph (4) or the preceding paragraph | paragraph (1) of the following Article |
| in paragraph (1) | in that paragraph | |
| 'business year', and the phrase 'a business year for which the provisions of paragraph (1) are applied, a business year that includes the date of dissolution (excluding dissolution due to a merger), and each business year during liquidation' in paragraph (4) and the preceding paragraph is deemed to be replaced with 'a business year for which the provisions of paragraph (1) are applied | 'business year | |
| Paragraph (8), item (ii) of the preceding Article | prescribed in paragraph (1) | prescribed in paragraph (1) of the following Article |
| limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation) or the business year of the group tax sharing corporation prescribed in paragraph (4) (limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation | limited to a business year ending on the date of the end of the business year prescribed in that paragraph of the group tax sharing parent corporation pertaining to the group tax sharing corporation | |
| an amount of experimental research expenses | an amount of special experimental research expenses (meaning the amount of special experimental research expenses prescribed in paragraph (1) of the following Article; the same applies hereinafter in this Article) | |
| the amount of experimental research expenses under paragraph (1) or (4) | the amount of special experimental research expenses under that paragraph | |
| Paragraph (8), item (iii) of the preceding Article | the maximum tax credit under paragraph (1) or the maximum credit for small and medium sized enterprises, etc. under paragraph (4) | the maximum tax credit under paragraph (1) of the following Article |
| Paragraph (8), item (iii), (a) of the preceding Article | amount of credit-eligible experimental research expenses | amount of credit-eligible special experimental research expenses (meaning the amount of credit-eligible special experimental research expenses prescribed in paragraph (1), item (i) of the following Article; the same applies hereinafter in this Article) |
| by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 10 percent, 10 percent) (if the provisions of paragraph (4) are applied, | out of which, the amount equivalent to 30 percent of the amount specified by Cabinet Order prescribed in that item | |
| the amount equivalent to 12 percent of that sum) | out of which, the amount equivalent to 25 percent of the amount specified by Cabinet Order prescribed in item (ii) of that paragraph, and the amount equivalent to 20 percent of the amount out of that sum other than the amounts specified by Cabinet Order prescribed in items (i) and (ii) of that paragraph, all added together | |
| Paragraph (8), item (iii), (b) of the preceding Article | 25 percent | 10 percent |
| Paragraph (8), item (iv) of the preceding Article | amount of experimental research expenses for | amount of special experimental research expenses for |
| amount of credit-eligible experimental research expenses or the corporation tax | amount of credit-eligible special experimental research expenses or the corporation tax | |
| Paragraph (8), item (vii) of the preceding Article | 25 percent | 10 percent |
| Paragraph (8), item (xi) of the preceding Article | the second sentence of paragraph (1) and the second sentence of paragraph (4) | the second sentence of paragraph (1) of the following Article |
| Paragraph (9) of the preceding Article | amount of experimental research expenses | amount of special experimental research expenses |
| paragraph (1) or (4) pertaining to | paragraph (1) of the following Article pertaining to | |
| paragraph (21) | paragraph (4) of that Article | |
| pursuant to the provisions of paragraph (1) or (4) | pursuant to the provisions of paragraph (1) of that Article | |
| amount of credit-eligible experimental research expenses | amount of credit-eligible special experimental research expenses | |
| Paragraph (11) of the preceding Article | amount of experimental research expenses | amount of special experimental research expenses |
| amount of credit-eligible experimental research expenses | amount of credit-eligible special experimental research expenses | |
| Paragraph (12) of the preceding Article | seeks the application of the provisions of paragraph (1) or (4) | seeks the application of the provisions of paragraph (1) of the following Article |
| those provisions | that paragraph | |
| prescribed in paragraph (1) or (4) | prescribed in paragraph (1) of that Article | |
| a business year for which the provisions of paragraph (1) or (4) were applied | a business year for which the provisions of paragraph (1) of that Article were applied | |
| Paragraph (12), item (i) of the preceding Article | the amount equivalent to 25 percent (if the case falls under any of the following cases, the amount obtained by adding the amount specified in each of the following) | the amount equivalent to 10 percent |
| Paragraph (12), item (ii) of the preceding Article | the upper limit of the credit under paragraph (1) or the upper limit of the credit for small and medium sized enterprises, etc. under paragraph (4) or (7) | the amount equivalent to 10 percent prescribed in paragraph (1) of the following Article |
| Paragraph (14) of the preceding Article | for which the provisions of paragraph (1) or (4) were applied | for which the provisions of paragraph (1) of the following Article were applied |
| those provisions | that paragraph | |
| the application of the provisions of paragraph (1) or (4) in | the application of the provisions of paragraph (1) of that Article in | |
| paragraph (2) of the following Article or Article 42-5, paragraph (3), item (ii) | Article 42-5, paragraph (3), item (ii) |
前条第八項（第八号から第十号まで及び第十二号から第十七号までを除く。）、第九項及び第十一項から第十八項までの規定は、通算法人に係る前項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 前条第八項第一号 | 第一項、第四項又は前項 | 次条第一項 |
| 第一項中 | 同項中 | |
| 「事業年度」と、第四項及び前項中「、解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「を除く | 、「事業年度 | |
| 前条第八項第二号 | 第一項に | 次条第一項に |
| 限る。）又は当該通算法人の第四項に規定する事業年度（当該通算法人に係る通算親法人の同項に規定する事業年度終了の日に終了する事業年度に限る | 限る | |
| 試験研究費の額が | 特別試験研究費の額（次条第一項に規定する特別試験研究費の額をいう。以下この条において同じ。）が | |
| 第一項又は第四項の試験研究費の額 | 同項の特別試験研究費の額 | |
| 前条第八項第三号 | 第一項の税額控除限度額又は第四項の中小企業者等税額控除限度額 | 次条第一項の税額控除限度額 |
| 前条第八項第三号イ | 控除対象試験研究費の額 | 控除対象特別試験研究費の額（次条第一項第一号に規定する控除対象特別試験研究費の額をいう。以下この条において同じ。） |
| に、次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（第四項の規定の適用を受ける場合には | のうち同号に規定する政令で定める金額の百分の三十に相当する金額 | |
| の百分の十二に相当する金額） | のうち同項第二号に規定する政令で定める金額の百分の二十五に相当する金額並びに当該合計額のうち同項第一号及び第二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額の合計額 | |
| 前条第八項第三号ロ | 百分の二十五 | 百分の十 |
| 前条第八項第四号 | の試験研究費の額 | の特別試験研究費の額 |
| の控除対象試験研究費の額 | の控除対象特別試験研究費の額 | |
| 前条第八項第七号 | 百分の二十五 | 百分の十 |
| 前条第八項第十一号 | 第一項後段及び第四項後段 | 次条第一項後段 |
| 前条第九項 | の試験研究費の額 | の特別試験研究費の額 |
| 係る第一項又は第四項 | 係る次条第一項 | |
| 第二十一項 | 同条第四項 | |
| 、第一項又は第四項 | 、同条第一項 | |
| 控除対象試験研究費の額 | 控除対象特別試験研究費の額 | |
| 前条第十一項 | の試験研究費の額 | の特別試験研究費の額 |
| 控除対象試験研究費の額 | 控除対象特別試験研究費の額 | |
| 前条第十二項 | ）が第一項又は第四項 | ）が次条第一項 |
| これらの規定 | 同項 | |
| 第一項又は第四項に | 同条第一項に | |
| 事業年度が第一項又は第四項 | 事業年度が同条第一項 | |
| 前条第十二項第一号 | 百分の二十五に相当する金額（次に掲げる場合に該当する場合には、それぞれ次に定める金額を加算した金額） | 百分の十に相当する金額 |
| 前条第十二項第二号 | 第一項の控除上限額又は第四項若しくは第七項の中小企業者等控除上限額 | 次条第一項に規定する百分の十に相当する金額 |
| 前条第十四項 | の第一項又は第四項 | の次条第一項 |
| これらの規定 | 同項 | |
| おける第一項又は第四項 | おける同条第一項 | |
| 次条第二項又は第四十二条の五第三項第二号 | 第四十二条の五第三項第二号 |
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
amount of special experimental research expenses: The amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with national experimental research institutions, universities or other persons, experimental research outsourced to national experimental research institutions, universities or other persons, experimental research conducted by receiving from a small and medium sized enterprise the establishment or licensing of intellectual property rights held by it (meaning intellectual property rights prescribed in Article 2, paragraph (2) of the Intellectual Property Basic Act and those equivalent thereto in foreign states), experimental research on pharmaceuticals for which the number of persons targeted by their use is small, experimental research conducted by paying personnel expenses to persons who have advanced expert knowledge, etc. (meaning expert knowledge, skills or experience at an advanced level), or other experimental research specified by Cabinet Order, out of the amount of experimental research expenses;
特別試験研究費の額 試験研究費の額のうち国の試験研究機関、大学その他の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者からその有する知的財産権（知的財産基本法第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて行う試験研究、その用途に係る対象者が少数である医薬品に関する試験研究、高度専門知識等（専門的な知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるものをいう。
amount of credit-eligible special experimental research expenses: The sum of the following amounts out of the amount of special experimental research expenses;
控除対象特別試験研究費の額 特別試験研究費の額のうち次に掲げる金額の合計額をいう。
the amount equivalent to 50 percent of the amount of special experimental research expenses pertaining to overseas commissioned experimental research (70 percent for a business year that begins before April 1, 2027 (for a business year subject to application prescribed in paragraph (8), item (ii) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph, the business year subject to application prescribed in that item of that group tax sharing corporation which ends at the end of a business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation that begins before that date), and 60 percent for a business year that begins within the period from April 1, 2027 to March 31, 2028 (for a business year subject to application prescribed in paragraph (8), item (ii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article as applied mutatis mutandis pursuant to the preceding paragraph, the business year subject to application prescribed in that item of that group tax sharing corporation which ends at the end of a business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation that begins within that period));
国外委託試験研究に係る特別試験研究費の額の百分の五十（令和九年四月一日前に開始する事業年度（前項において準用する前条第八項第三号の通算法人の前項において準用する同条第八項第二号に規定する適用対象事業年度にあつては、当該通算法人に係る通算親法人の同日前に開始する事業年度終了の日に終了する当該通算法人の同号に規定する適用対象事業年度）にあつては百分の七十とし、同月一日から令和十年三月三十一日までの期間内に開始する事業年度（前項において準用する同条第八項第三号の通算法人の前項において準用する同条第八項第二号に規定する適用対象事業年度にあつては、当該通算法人に係る通算親法人の当該期間内に開始する事業年度終了の日に終了する当該通算法人の同号に規定する適用対象事業年度）にあつては百分の六十とする。）に相当する金額
the amount of special experimental research expenses pertaining to experimental research other than overseas commissioned experimental research.
国外委託試験研究以外の試験研究に係る特別試験研究費の額
The provisions of paragraph (1) apply only if a document stating the amount of credit-eligible special experimental research expenses, the amount of special experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the amount of credit-eligible special experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of credit-eligible special experimental research expenses stated in the document attached to the tax return, etc.
The provisions of paragraphs (23) and (24) of the preceding Article apply mutatis mutandis where the provisions of paragraph (1), or the provisions of paragraph (14) of that Article as applied mutatis mutandis pursuant to paragraph (2), are applied. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "paragraph (1) of the following Article and paragraph (14) as applied mutatis mutandis pursuant to paragraph (2) of that Article".
The provisions of paragraphs (25) and (26) of the preceding Article apply mutatis mutandis where the provisions of paragraph (8), item (vi), (b) or item (vii) of that Article as applied mutatis mutandis pursuant to paragraph (2) are applied. In this case, the phrase "Article 42-4, paragraph (8), item (vi), (b) and item (vii) (" in paragraph (25) of that Article is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of that Act as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) (Special Corporation Tax Credit Where Special Experimental Research Is Conducted) (", the phrase "Article 42-4, paragraph (8), item (vi), (b) and item (vii)'" is deemed to be replaced with "Article 42-4, paragraph (8), item (vi), (b) and item (vii) of that Act as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2)'", and the phrase "and" in paragraph (26) of that Article is deemed to be replaced with "and, as applied mutatis mutandis pursuant to paragraph (2) of the following Article,".
前条第二十五項及び第二十六項の規定は、第二項において準用する同条第八項第六号ロ又は第七号の規定の適用がある場合について準用する。この場合において、同条第二十五項中「第四十二条の四第八項第六号ロ及び第七号（」とあるのは「第四十二条の四の二第二項（特別試験研究を行つた場合の法人税額の特別控除）において準用する同法第四十二条の四第八項第六号ロ及び第七号（」と、「第四十二条の四第八項第六号ロ及び第七号」」とあるのは「第四十二条の四の二第二項において準用する同法第四十二条の四第八項第六号ロ及び第七号」」と、同条第二十六項中「並びに」とあるのは「並びに次条第二項において準用する」と読み替えるものとする。
Beyond what is provided for in paragraph (3) through the preceding paragraph, matters concerning special provisions on returns or refunds under the provisions of Part II, Chapter I, Section 3 of the Corporation Tax Act and other matters concerning the application of the provisions of that Act and the Local Corporation Tax Act where the provisions of paragraph (8), item (vi), (b) or item (vii) of the preceding Article as applied mutatis mutandis pursuant to paragraph (2) are applied, and other necessary matters concerning the application of the provisions of paragraphs (1) and (2), are specified by Cabinet Order.