# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の五 (Article 10-5)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十条の五 (Article 10-5)（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — address `art-10-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-10-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-5
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十条の五（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-10-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5</sup>

    **第一項**  青色申告書を提出する個人で地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に地域再生法（平成十七年法律第二十四号）第十七条の二第一項に規定する地方活力向上地域等特定業務施設整備計画（以下この条において「地方活力向上地域等特定業務施設整備計画」という。）について同法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした同条第一項に規定する認定都道府県知事（第三項において「認定都道府県知事」という。）が作成した同法第八条第一項に規定する認定地域再生計画（第三項において「認定地域再生計画」という。）に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が同法第十七条の二第一項第二号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（第一号及び第三項において「拡充型計画」という。）である場合には、同条第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された同法第五条第四項第五号に規定する特定業務施設（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項及び第三項第一号において「特定業務施設」という。）に該当する建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定建物等」という。）の取得等（取得又は建設をいい、取得（その建設の後事業の用に供されたことのないものの取得を除く。）に伴つて行う改修（増築、改築、修繕又は模様替をいう。第一号において同じ。）のための工事による取得又は建設を含む。第三項において同じ。）をして、これを当該個人の営む事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等について同項の規定により計算した償却費の額とその取得価額（その特定建物等に係る一の特定業務施設を構成する建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定建物等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定建物等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
    <sup>art-10-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1</sup>
    If an individual who files a blue return and who has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in paragraph (3)) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and paragraph (3), item (i)) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in paragraph (3)) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in paragraph (3)) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and paragraph (3)), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the individual conducts (excluding where they are put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income of the individual for the year that includes the date on which they were put to use for the business (excluding the year that includes the date on which the individual discontinued the business; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying their acquisition cost (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item; provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of paragraph (1) of that Article.
    <sup>machine translation, not official</sup>

      **一**  次に掲げる特定建物等（改修のための工事により取得又は建設をしたものを除く。）　百分の十五（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が就業の機会の創出に著しく資するものとして政令で定める要件を満たす場合には百分の二十とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が地域再生法第十七条の二第一項第一号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（次号及び第三項各号において「移転型計画」という。）である場合には百分の二十五とする。）
      <sup>art-10-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1</sup>
      the following specified buildings, etc. (excluding those acquired or constructed through work for renovation): 15 percent (20 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order as contributing significantly to the creation of employment opportunities, and 25 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act (referred to as a "relocation-type plan" in the following item and the items of paragraph (3)));
      <sup>machine translation, not official</sup>

        **イ**  取得をした特定建物等でその建設の後事業の用に供されたことのないもの
        <sup>art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-1</sup>
        specified buildings, etc. acquired that have not been put to use for business since their construction;
        <sup>machine translation, not official</sup>

        **ロ**  建設をした特定建物等
        <sup>art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-2</sup>
        specified buildings, etc. constructed.
        <sup>machine translation, not official</sup>

      **二**  前号に掲げる特定建物等以外の特定建物等　百分の十（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の十五）
      <sup>art-10-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2</sup>
      specified buildings, etc. other than those listed in the preceding item: 10 percent (15 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定により当該特定建物等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定建物等を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
    <sup>art-10-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2</sup>
    If the amount included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of the preceding paragraph is less than their total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income for the year following the year in which the specified buildings, etc. were put to use for business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
    <sup>machine translation, not official</sup>

    **第三項**  青色申告書を提出する個人で指定期間内に地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした認定都道府県知事が作成した認定地域再生計画に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が拡充型計画である場合には、同法第十七条の二第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された特定建物等の取得等をして、これを当該個人の営む事業の用に供した場合において、当該特定建物等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該特定建物等の基準取得価額に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（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、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十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、当該百分の二十に相当する金額を限度とする。
    <sup>art-10-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3</sup>
    If an individual who files a blue return and who has, during the designated period, obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc., during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. of specified buildings, etc. set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prepared by the certifying prefectural governor who granted the certification (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is an expansion-type plan, within the area for improving regional vitality prescribed in Article 17-2, paragraph (1), item (ii) of that Act), and puts them to use for a business that the individual conducts, and the provisions of paragraph (1) are not applied to the specified buildings, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the specified buildings, etc. put to use for the business by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

      **一**  第一項第一号に掲げる特定建物等　百分の四（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には百分の五とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には百分の七（当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には、百分の八）とする。）
      <sup>art-10-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1</sup>
      specified buildings, etc. listed in paragraph (1), item (i): 4 percent (5 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item, and 7 percent (8 percent if the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item) if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan);
      <sup>machine translation, not official</sup>

      **二**  第一項第二号に掲げる特定建物等　百分の二（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の四）
      <sup>art-10-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-2</sup>
      specified buildings, etc. listed in paragraph (1), item (ii): 2 percent (4 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
      <sup>machine translation, not official</sup>

    **第四項**  第一項の規定は、個人が所有権移転外リース取引により取得した特定建物等については、適用しない。
    <sup>art-10-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4</sup>
    The provisions of paragraph (1) do not apply to specified buildings, etc. acquired by an individual through a lease transaction without transfer of ownership.
    <sup>machine translation, not official</sup>

    **第五項**  第一項及び第三項の規定は、これらの規定の適用を受けようとする特定建物等に係る地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けた日から第一項又は第三項の規定の適用を受けようとする年の十二月三十一日までの期間内において、これらの規定に規定する個人に離職者（当該個人の雇用者（次に掲げるものをいう。）であつた者で当該個人の都合によるものとして財務省令で定める理由によつて雇用保険法（昭和四十九年法律第百十六号）第四条第二項に規定する離職をしたものをいう。）がいないことにつき政令で定めるところにより証明がされた場合に限り、適用する。
    <sup>art-10-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5</sup>
    The provisions of paragraphs (1) and (3) apply only if it is certified, pursuant to the provisions of Cabinet Order, that within the period from the date on which the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act was obtained for the plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. for which the application of those provisions is sought until December 31 of the year for which the application of the provisions of paragraph (1) or (3) is sought, the individual prescribed in those provisions has had no person who separated from service (meaning a person who was an employee of the individual (meaning any of the following persons) and who separated from service as prescribed in Article 4, paragraph (2) of the Employment Insurance Act (Act No. 116 of 1974) for a reason specified by Order of the Ministry of Finance as being attributable to the individual's circumstances).
    <sup>machine translation, not official</sup>

      **一**  個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。次号において同じ。）のうち一般被保険者（雇用保険法第六十条の二第一項第一号に規定する一般被保険者をいう。）に該当するもの
      <sup>art-10-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-1</sup>
      employees of the individual (excluding persons who have a special relationship with the individual specified by Cabinet Order; the same applies in the following item) who fall under generally insured persons (meaning generally insured persons prescribed in Article 60-2, paragraph (1), item (i) of the Employment Insurance Act);
      <sup>machine translation, not official</sup>

      **二**  個人の使用人のうち高年齢被保険者（雇用保険法第三十七条の二第一項に規定する高年齢被保険者をいう。）に該当するもの
      <sup>art-10-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-2</sup>
      employees of the individual who fall under elderly insured persons (meaning elderly insured persons prescribed in Article 37-2, paragraph (1) of the Employment Insurance Act).
      <sup>machine translation, not official</sup>

    **第六項**  第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定建物等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
    <sup>art-10-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-6</sup>
    The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified buildings, etc.
    <sup>machine translation, not official</sup>

    **第七項**  第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定建物等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定建物等の取得価額は、確定申告書に添付された書類に記載された特定建物等の取得価額を限度とする。
    <sup>art-10-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7</sup>
    The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified buildings, etc., 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 final return (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 acquisition cost of the specified buildings, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified buildings, etc. stated in the document attached to the final return.
    <sup>machine translation, not official</sup>

    **第八項**  その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五第三項（地方活力向上地域等において特定建物等を取得した場合の所得税額の特別控除）」とする。
    <sup>art-10-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8</sup>
    With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.)".
    <sup>machine translation, not official</sup>

    **第九項**  第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-10-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-9</sup>
    Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-10-5/par-1: 地域再生法（平成十七年法律第二十四号）第十七条の二第一項 → e-Gov law 417AC0000000024, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-1: 同条第六項 → e-Gov law 417AC0000000024, 第十七条の二第六項 (Article 17-2, paragraph (6)), art-17-2/par-6 — not held in this collection
- art-10-5/par-1: 同法第八条第一項 → e-Gov law 417AC0000000024, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-10-5/par-1: 同法第五条第四項第五号 → e-Gov law 417AC0000000024, 第五条第四項第五号 (Article 5, paragraph (4), item (v)), art-5/par-4/item-5 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第一項第二号 → e-Gov law 417AC0000000024, 第十七条の二第一項第二号 (Article 17-2, paragraph (1), item (ii)), art-17-2/par-1/item-2 — not held in this collection
- art-10-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5/par-1: 第一号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-1: 第三項第一号 → 租税特別措置法 第十条の五第三項第一号 (Article 10-5, paragraph (3), item (i)), art-10-5/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1
- art-10-5/par-1: 次項 → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-1: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-1: この条 → 租税特別措置法 第十条の五 (Article 10-5), art-10-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5
- art-10-5/par-1: この項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-1/item-1: 地域再生法第十七条の二第一項第一号 → e-Gov law 417AC0000000024, 第十七条の二第一項第一号 (Article 17-2, paragraph (1), item (i)), art-17-2/par-1/item-1 — not held in this collection
- art-10-5/par-1/item-1: 次号 → 租税特別措置法 第十条の五第一項第二号 (Article 10-5, paragraph (1), item (ii)), art-10-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
- art-10-5/par-1/item-1: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-1/item-2: 前号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5/par-2: 前項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-3: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-3: 同条第六項 → e-Gov law 417AC0000000024, 第十七条の二第六項 (Article 17-2, paragraph (6)), art-17-2/par-6 — not held in this collection
- art-10-5/par-3: 同法第五条第四項第五号 → e-Gov law 417AC0000000024, 第五条第四項第五号 (Article 5, paragraph (4), item (v)), art-5/par-4/item-5 — not held in this collection
- art-10-5/par-3: 同法第十七条の二第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
- art-10-5/par-3: 同法第十七条の二第一項第二号 → e-Gov law 417AC0000000024, 第十七条の二第一項第二号 (Article 17-2, paragraph (1), item (ii)), art-17-2/par-1/item-2 — not held in this collection
- art-10-5/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5/par-3: この項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-3: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-3/item-1: 第一項第一号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-3/item-2: 第一項第二号 → 租税特別措置法 第十条の五第一項第二号 (Article 10-5, paragraph (1), item (ii)), art-10-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
- art-10-5/par-4: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-5: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-5: 雇用保険法（昭和四十九年法律第百十六号）第四条第二項 → 雇用保険法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/employment-insurance-act/art-4/par-2 · https://japanlaw.org/l/349AC0000000116/art-4/par-2
- art-10-5/par-5: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-5: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-5/item-1: 雇用保険法第六十条の二第一項第一号 → 雇用保険法 第六十条の二第一項第一号 (Article 60-2, paragraph (1), item (i)), art-60-2/par-1/item-1 — https://japanlaw.org/en/employment-insurance-act/art-60-2/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-60-2/par-1/item-1
- art-10-5/par-5/item-1: 次号 → 租税特別措置法 第十条の五第五項第二号 (Article 10-5, paragraph (5), item (ii)), art-10-5/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-2
- art-10-5/par-5/item-2: 雇用保険法第三十七条の二第一項 → 雇用保険法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/employment-insurance-act/art-37-2/par-1 · https://japanlaw.org/l/349AC0000000116/art-37-2/par-1
- art-10-5/par-6: 第二項 → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-6: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-7: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-8: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5/par-8: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-9: 第四項 → 租税特別措置法 第十条の五第四項 (Article 10-5, paragraph (4)), art-10-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4
- art-10-5/par-9: 前項 → 租税特別措置法 第十条の五第八項 (Article 10-5, paragraph (8)), art-10-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1

## Cited by

22 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第十条の五第一項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- 租税特別措置法 第十条の五第一項第一号（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- 租税特別措置法 第十条の五第一項第二号（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
- 租税特別措置法 第十条の五第二項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- 租税特別措置法 第十条の五第三項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- 租税特別措置法 第十条の五第三項第一号（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1
- 租税特別措置法 第十条の五第三項第二号（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-2
- 租税特別措置法 第十条の五第四項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4
- 租税特別措置法 第十条の五第五項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5
- 租税特別措置法 第十条の五第五項第一号（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-1
- 租税特別措置法 第十条の五第六項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-6
- 租税特別措置法 第十条の五第七項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7
- 租税特別措置法 第十条の五第八項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8
- 租税特別措置法 第十条の五第九項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-9
- 租税特別措置法 第十条の六第一項第六号（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-6
- 租税特別措置法 第十九条第一項第一号（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1
- 租税特別措置法 附則第四十四条第二項（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-2
- 租税特別措置法 附則第二十四条第一項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-24/par-1
- 租税特別措置法 附則第二十四条第一項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-1
- 租税特別措置法 附則第二十四条第二項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-2
- 租税特別措置法 附則第二十四条第三項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-24/par-3
- 租税特別措置法 附則第二十七条第一項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-27/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-019, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07