# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の五の六 (Article 10-5-6)

- 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: 第十条の五の六 (Article 10-5-6)（特定生産性向上設備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-10-5-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-5-6
- 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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### 第十条の五の六（特定生産性向上設備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 Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-10-5-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6</sup>

    **第一項**  青色申告書を提出する個人が、生産等設備を構成する機械及び装置、工具、器具及び備品、建物、建物附属設備、構築物並びに政令で定めるソフトウエアで、産業競争力強化法第二条第二十項に規定する特定生産性向上設備等（その個人が経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日から令和十一年三月三十一日までの期間（第四項において「指定期間」という。）内に同条第二十項の確認を受けたものに限る。第四項及び第五項において「特定生産性向上設備等」という。）に該当するもののうち政令で定める規模のもの（以下この条において「特定機械装置等」という。）の取得等（取得（その製作又は建設の後事業の用に供されたことのないものの取得に限る。以下この項において同じ。）又は製作若しくは建設をいい、建物にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第三項において同じ。）をする場合において、当該確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）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。第三項及び第十項において「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、当該特定機械装置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、当該特定機械装置等について同項の規定により計算した償却費の額（以下この項において「普通償却額」という。）と特別償却限度額（当該特定機械装置等の取得価額から普通償却額を控除した金額に相当する金額をいう。）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、当該特定機械装置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-10-5-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1</sup>
    Where an individual who files a blue return carries out the acquisition, etc. (meaning acquisition (limited to the acquisition of that which has not been used for business since its manufacture or construction; hereinafter the same applies in this paragraph) or manufacture or construction, and, for a building, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (3)) of machinery and equipment, tools, furniture and fixtures, buildings, building fixtures, structures and software specified by Cabinet Order that constitute production or similar equipment, which fall under specified productivity-improving equipment, etc. prescribed in Article 2, paragraph (20) of the Act on Strengthening Industrial Competitiveness (limited to that for which the individual has obtained the confirmation under paragraph (20) of that Article within the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) to March 31, 2029 (referred to in paragraph (4) as the "designated period"); referred to in paragraph (4) and paragraph (5) as "specified productivity-improving equipment, etc."), and which are of a scale specified by Cabinet Order (hereinafter referred to in this Article as "specified machinery and equipment, etc."), if, during the period from the day on which the individual obtained that confirmation to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of the specified machinery and equipment, etc. and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in paragraph (3) and paragraph (10) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as the "ordinary depreciation amount") and the special depreciation limit (meaning the amount equivalent to the amount obtained by deducting the ordinary depreciation amount from the acquisition cost of that specified machinery and equipment, etc.) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定により当該特定機械装置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、当該特定機械装置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、当該特定機械装置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、当該特定機械装置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-10-5-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2</sup>
    Where the amount included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
    <sup>machine translation, not official</sup>

    **第三項**  青色申告書を提出する個人が、特定機械装置等の取得等をする場合において、当該特定機械装置等についての第一項に規定する確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したときは、当該特定機械装置等につき同項の規定の適用を受ける場合を除き、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機械装置等の取得価額の百分の七（建物、建物附属設備及び構築物については、百分の四）に相当する金額の合計額（以下この項及び第五項において「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調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）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-10-5-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3</sup>
    Where an individual who files a blue return carries out the acquisition, etc. of specified machinery and equipment, etc., if, during the period from the day on which the individual obtained the confirmation prescribed in paragraph (1) for that specified machinery and equipment, etc. to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of that specified machinery and equipment, etc. and puts it to use for the individual's business in Japan, the sum of the amounts equivalent to 7 percent (for buildings, building fixtures and structures, 4 percent) of the acquisition cost of that specified machinery and equipment, etc. put to use for the business (hereinafter referred to in this paragraph and paragraph (5) as the "maximum tax credit") 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, except where the provisions of that paragraph are applied to that specified machinery and equipment, etc. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment (meaning the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) of the individual 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>

    **第四項**  青色申告書を提出する個人で指定期間内にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の二十三第一項に規定する認定事業適応事業者（その同条第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応に関するものに限る。以下この項及び次項において「認定国際経済事情激変事業適応計画」という。）に当該認定国際経済事情激変事業適応計画に従つて行う同号に規定する国際経済事情激変事業適応のための措置として特定生産性向上設備等を導入する旨の記載があるものに限る。）であるものが、その年（事業を廃止した日の属する年を除くものとし、当該認定国際経済事情激変事業適応計画に係る同法第二十一条の二十二第三項第二号に規定する実施時期の初日の属する年からこの項の規定の適用を受けようとする年まで連続して当該認定国際経済事情激変事業適応計画に従つて同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応を確実に実施していることその他の事項につき財務省令で定めるところにより証明がされた場合の各年に限る。）において繰越税額控除限度超過額を有する場合には、そ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、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその事業の用に供した特定機械装置等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）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-10-5-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4</sup>
    Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness pertaining to a certification under Article 21-22, paragraph (1) of that Act granted within the designated period (limited to one whose certified business adaptation plan prescribed in paragraph (2) of that Article (limited to one concerning business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act; hereinafter referred to in this paragraph and the following paragraph as a "certified business adaptation plan for drastic changes in international economic conditions") states that specified productivity-improving equipment, etc. is to be introduced as a measure for business adaptation to drastic changes in international economic conditions prescribed in that item to be carried out in accordance with that certified business adaptation plan for drastic changes in international economic conditions) has an excess carried-forward tax credit amount in a year (excluding the year that includes the day on which the business was discontinued, and limited to each year for which it has been certified, as specified by Order of the Ministry of Finance, that the individual has been continuously and steadily carrying out business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act in accordance with that certified business adaptation plan for drastic changes in international economic conditions, from the year that includes the first day of the implementation period prescribed in Article 21-22, paragraph (3), item (ii) of that Act pertaining to that plan to the year for which the individual seeks the application of the provisions of this paragraph, and other matters), the amount equivalent to that excess carried-forward tax credit amount is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, where the excess carried-forward tax credit amount of the individual for that year exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment of the individual for that year (where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph for specified machinery and equipment, etc. put to use for the business in that year, the balance after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

    **第五項**  前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における税額控除限度額（同項の認定事業適応事業者の認定国際経済事情激変事業適応計画に記載された特定生産性向上設備等である特定機械装置等に係るものに限る。）のうち、第三項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
    <sup>art-10-5-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5</sup>
    The excess carried-forward tax credit amount prescribed in the preceding paragraph means the sum of the amounts of the maximum tax credit (limited to that pertaining to specified machinery and equipment, etc. that is specified productivity-improving equipment, etc. stated in the certified business adaptation plan for drastic changes in international economic conditions of the certified business adaptation business operator referred to in that paragraph) of the individual for each year within the three years preceding the relevant year (limited to each year where the individual has continuously filed blue returns up to the relevant year) that remain undeducted even after the deduction under the provisions of paragraph (3) (where there is an amount already deducted pursuant to the provisions of the preceding paragraph from the amount of income tax on the amount of gross income for each year within the two years preceding the relevant year, the balance after deducting that amount).
    <sup>machine translation, not official</sup>

    **第六項**  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機械装置等については、適用しない。
    <sup>art-10-5-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6</sup>
    The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership.
    <sup>machine translation, not official</sup>

    **第七項**  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、特定機械装置等の償却費の額の計算に関する明細書（第九項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
    <sup>art-10-5-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-7</sup>
    The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the specified machinery and equipment, etc. (including, where the provisions of paragraph (9) do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met).
    <sup>machine translation, not official</sup>

    **第八項**  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機械装置等の取得価額、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（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。この場合において、第三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機械装置等の取得価額は、確定申告書に添付された書類に記載された特定機械装置等の取得価額を限度とする。
    <sup>art-10-5-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-8</sup>
    The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the acquisition cost of the specified machinery and equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met). In this case, the acquisition cost of the specified machinery and equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of paragraph (3) is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the documents attached to the final return.
    <sup>machine translation, not official</sup>

    **第九項**  第一項及び第三項の規定は、個人（第十条第八項第六号に規定する中小事業者を除く。第一号及び第二号において同じ。）の次に掲げる要件のいずれかに該当しない年分（その年が事業を開始した日の属する年、相続又は包括遺贈により事業を承継した日の属する年及び事業の譲渡又は譲受けをした日の属する年のいずれにも該当しない場合であつて、その年分の事業所得の金額がその年の前年分の事業所得の金額以下である場合として政令で定める場合におけるその年分を除く。）については、適用しない。
    <sup>art-10-5-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9</sup>
    The provisions of paragraph (1) and paragraph (3) do not apply for a year in which an individual (excluding a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi); the same applies in item (i) and item (ii)) fails to meet any of the following requirements (excluding that year in the case specified by Cabinet Order as a case where the year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for that year is equal to or less than the amount of business income for the year preceding that year).
    <sup>machine translation, not official</sup>

      **一**  当該個人の第十条の五の四第四項第四号に規定する継続雇用者給与等支給額（第十二項において「継続雇用者給与等支給額」という。）からその同条第四項第五号に規定する継続雇用者比較給与等支給額（以下この号及び第十二項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
      <sup>art-10-5-6/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1</sup>
      the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees prescribed in Article 10-5-4, paragraph (4), item (v) (hereinafter referred to in this item and paragraph (12) as the "comparative amount of salary or other wages paid to continuing employees") from the individual's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (iv) of that Article (referred to in paragraph (12) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 1 percent (or, where both of the following cases apply, 2 percent) or more:
      <sup>machine translation, not official</sup>

        **イ**  その年の十二月三十一日において、当該個人の常時使用する従業員の数が二千人を超える場合
        <sup>art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-1</sup>
        where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of that year;
        <sup>machine translation, not official</sup>

        **ロ**  その年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年及び事業の譲渡若しくは譲受けをした日の属する年のいずれにも該当しない場合であつてその年の前年分の事業所得の金額が零を超える場合として政令で定める場合又はその年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年若しくは事業の譲渡若しくは譲受けをした日の属する年に該当する場合
        <sup>art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-2</sup>
        the case specified by Cabinet Order as a case where that year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the year preceding that year exceeds zero, or the case where that year is the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, or the year that includes the day on which the individual transferred or took over a business;
        <sup>machine translation, not official</sup>

      **二**  イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
      <sup>art-10-5-6/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2</sup>
      the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
      <sup>machine translation, not official</sup>

        **イ**  当該個人がその年において取得等（取得又は製作若しくは建設をいい、相続、遺贈、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該個人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）でその年の十二月三十一日において有するものの取得価額の合計額
        <sup>art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2/sub-1</sup>
        the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the individual's business in Japan) for which the individual carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through inheritance, bequest, gift, exchange or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that year and which the individual holds as of December 31 of that year;
        <sup>machine translation, not official</sup>

        **ロ**  当該個人がその有する減価償却資産につきその年分の事業所得の金額の計算上、その償却費として必要経費に算入した金額の合計額
        <sup>art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2/sub-2</sup>
        the total amount that the individual has included in necessary expenses as depreciation allowances for the depreciable assets the individual holds in calculating the amount of business income for that year.
        <sup>machine translation, not official</sup>

    **第十項**  第四項の規定は、供用年以後の各年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする年分の確定申告書（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同項に規定する繰越税額控除限度超過額、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。
    <sup>art-10-5-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10</sup>
    The provisions of paragraph (4) apply only where the final returns for the year of commencement of use and each subsequent year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in that paragraph, and the final return for the year for which the individual seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess carried-forward tax credit amount prescribed in that paragraph that is subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
    <sup>machine translation, not official</sup>

    **第十一項**  その年分の所得税について第三項又は第四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）並びに租税特別措置法第十条の五の六第三項及び第四項（特定生産性向上設備等を取得した場合の所得税額の特別控除）」とする。
    <sup>art-10-5-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11</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 in the case where the provisions of paragraph (3) or paragraph (4) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-6, paragraphs (3) and (4) (Special Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.) of the Act on Special Measures Concerning Taxation".
    <sup>machine translation, not official</sup>

    **第十二項**  第六項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第九項第一号に掲げる要件に該当するかどうかの判定その他第一項から第五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-10-5-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12</sup>
    Beyond what is provided for in paragraph (6) through the preceding paragraph, the determination of whether the requirement listed in paragraph (9), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-10-5-6/par-1: 産業競争力強化法第二条第二十項 → e-Gov law 425AC0000000098, 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — not held in this collection
- art-10-5-6/par-1: この条 → 租税特別措置法 第十条の五の六 (Article 10-5-6), art-10-5-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6
- art-10-5-6/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-10-5-6/par-1: 次項 → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-1: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-1: 第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-1: 第十項 → 租税特別措置法 第十条の五の六第十項 (Article 10-5-6, paragraph (10)), art-10-5-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10
- art-10-5-6/par-1: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-1: この項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/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-10-5-6/par-2: 前項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-3: 次項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-3: 第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/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-10-5-6/par-3: この項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-3: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-4: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-10-5-6/par-4: 同条第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十第二項第三号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第三号 (Article 21-20, paragraph (2), item (iii)), art-21-20/par-2/item-3 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十二第三項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十二第三項第二号 (Article 21-22, paragraph (3), item (ii)), art-21-22/par-3/item-2 — not held in this collection
- art-10-5-6/par-4: この項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-4: 次項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-4: 前項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-5: 前項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-5: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-6: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-7: 第二項 → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-7: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-7: 第九項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- art-10-5-6/par-8: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-8: 次項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- art-10-5-6/par-9: 第二号 → 租税特別措置法 第十条第八項第二号 (Article 10, paragraph (8), item (ii)), art-10/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
- art-10-5-6/par-9: 第一号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-10-5-6/par-9: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-9: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-9: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-5-6/par-9/item-1: 第十条の五の四第四項第四号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-6/par-9/item-1: 第十二項 → 租税特別措置法 第十条の五の六第十二項 (Article 10-5-6, paragraph (12)), art-10-5-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12
- art-10-5-6/par-9/item-1: この号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-9/item-1: 同条第四項第五号 → 租税特別措置法 第十条の五の四第四項第五号 (Article 10-5-4, paragraph (4), item (v)), art-10-5-4/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- art-10-5-6/par-9/item-2: 前号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-9/item-2/sub-1: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-10-5-6/par-10: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-11: 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-10-5-6/par-11: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-11: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-12: 第九項第一号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-12: 前項 → 租税特別措置法 第十条の五の六第十一項 (Article 10-5-6, paragraph (11)), art-10-5-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-12: 第六項 → 租税特別措置法 第十条の五の六第六項 (Article 10-5-6, paragraph (6)), art-10-5-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1

## Cited by

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

- 租税特別措置法 第十条の四第一項（地域経済牽引事業の促進区域内において特定事業用機械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-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- 租税特別措置法 第十条の五の三第一項（特定中小事業者が特定経営力向上設備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-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- 租税特別措置法 第十条の五の五第一項（生産工程効率化等設備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-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- 租税特別措置法 第十条の五の六第一項（特定生産性向上設備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-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- 租税特別措置法 第十条の五の六第二項（特定生産性向上設備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-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- 租税特別措置法 第十条の五の六第三項（特定生産性向上設備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-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- 租税特別措置法 第十条の五の六第四項（特定生産性向上設備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-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- 租税特別措置法 第十条の五の六第五項（特定生産性向上設備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-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- 租税特別措置法 第十条の五の六第六項（特定生産性向上設備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-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6
- 租税特別措置法 第十条の五の六第七項（特定生産性向上設備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-10-5-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-7
- 租税特別措置法 第十条の五の六第八項（特定生産性向上設備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-10-5-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-8
- 租税特別措置法 第十条の五の六第九項（特定生産性向上設備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-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- 租税特別措置法 第十条の五の六第九項第一号（特定生産性向上設備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-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- 租税特別措置法 第十条の五の六第九項第二号（特定生産性向上設備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-10-5-6/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2
- 租税特別措置法 第十条の五の六第十項（特定生産性向上設備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-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10
- 租税特別措置法 第十条の五の六第十一項（特定生産性向上設備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-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11
- 租税特別措置法 第十条の五の六第十二項（特定生産性向上設備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-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12
- 租税特別措置法 第十条の六第一項第九号の二（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-9-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9-2
- 租税特別措置法 第十条の六第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2
- 租税特別措置法 第十条の六第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- 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 附則第六十六条第一項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66/par-1
- 租税特別措置法 附則第五十九条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-2
- 租税特別措置法 附則第二十八条第一項（事業適応設備を取得した場合等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-5051-3/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-28/par-1
- 租税特別措置法 附則第二十七条第一項（事業適応設備を取得した場合等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-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-1
- 租税特別措置法 附則第二十七条第二項（事業適応設備を取得した場合等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-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-2
- 租税特別措置法 附則第二十七条第三項（事業適応設備を取得した場合等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-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-27/par-3
- 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-13
- 租税特別措置法 附則第三十一条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-2

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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-20261007T211206-021, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-022, 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