# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の六 (Article 10-6) - 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: 第十条の六 (Article 10-6)（所得税の額から控除される特別控除額の特例） — address `art-10-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-10-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-6 - 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. --- ### 第十条の六（所得税の額から控除される特別控除額の特例） — Special Provisions on the Amount of Special Credit Deducted from Income Tax caption: machine translation, not official art-10-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6 **第一項** 個人がその年において次の各号に掲げる規定のうち二以上の規定の適用を受けようとする場合において、その適用を受けようとする規定による税額控除可能額（当該各号に掲げる規定の区分に応じ当該各号に定める金額をいう。）の合計額が当該個人のそ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九十に相当する金額を超えるときは、当該各号に掲げる規定にかかわらず、その超える部分の金額（以下この条において「調整前事業所得税額超過額」という。）は、当該個人のその年分の総所得金額に係る所得税の額から控除しない。この場合において、当該調整前事業所得税額超過額は、次の各号に定める金額のうち控除可能期間が最も長いものから順次成るものとする。 art-10-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1 Where an individual seeks the application of two or more of the provisions listed in the following items in a year, if the total of the creditable tax amounts (meaning the amount specified in each of those items according to the category of provisions listed in that item) under the provisions for which the individual seeks application exceeds the amount equivalent to 90 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year, the amount of that excess (hereinafter referred to in this Article as the "excess over income tax on business income before adjustment") is not deducted from the amount of income tax on the amount of gross income of the individual for that year, notwithstanding the provisions listed in those items. In this case, the excess over income tax on business income before adjustment is to consist of the amounts specified in the following items, in order beginning with the one with the longest creditable period. machine translation, not official **一** 第十条第一項の規定　同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1 the provisions of Article 10, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph; machine translation, not official **二** 第十条第四項又は第七項の規定　それぞれ同条第四項に規定する中小事業者税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2 the provisions of Article 10, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized business operators prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; machine translation, not official **三** 第十条の二第一項の規定　同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3 the provisions of Article 10-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph; machine translation, not official **四** 第十条の三第三項又は第四項の規定　それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-4 the provisions of Article 10-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; machine translation, not official **五** 第十条の四第三項の規定　同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5 the provisions of Article 10-4, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph; machine translation, not official **六** 第十条の五第三項の規定　同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-6 · 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 the provisions of Article 10-5, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph; machine translation, not official **七** 第十条の五の三第三項又は第四項の規定　それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-7 the provisions of Article 10-5-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; machine translation, not official **八** 第十条の五の四第一項から第三項までの規定　それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第二項に規定する中小事業者税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8 the provisions of Article 10-5-4, paragraphs (1) through (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for small and medium sized business operators prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; machine translation, not official **九** 第十条の五の五第三項の規定　同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9 the provisions of Article 10-5-5, paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph; machine translation, not official **九の二** 前条第三項又は第四項の規定　それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額 art-10-6/par-1/item-9-2 · 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 the provisions of paragraph (3) or paragraph (4) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively; machine translation, not official **十** 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額 art-10-6/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10 beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items. machine translation, not official **第二項** 前項に規定する控除可能期間とは、同項の規定の適用を受けた年の翌年一月一日から、同項各号に定める金額について繰越税額控除に関する規定（当該各号に定める金額を当該各号に掲げる規定による控除をしても控除しきれなかつた金額とみなした場合に適用される第十条第七項、第十条の二の二第二項、第十条の三第四項、第十条の五の三第四項、第十条の五の四第三項又は前条第四項の規定その他これらに類する所得税の繰越税額控除に関する規定として政令で定める規定をいう。次項及び第四項において同じ。）を適用したならば、その年分の総所得金額に係る所得税の額から控除することができる最終の年の十二月三十一日までの期間をいう。 art-10-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2 The creditable period prescribed in the preceding paragraph means the period from January 1 of the year following the year in which the provisions of that paragraph were applied to December 31 of the last year in which the amount specified in each item of that paragraph could be deducted from the amount of income tax on the amount of gross income for that year if the provisions on carry-forward tax credits (meaning the provisions of Article 10, paragraph (7), Article 10-2-2, paragraph (2), Article 10-3, paragraph (4), Article 10-5-3, paragraph (4), Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article that would apply if the amount specified in each of those items were deemed to be an amount that remained undeducted even after the deduction under the provisions listed in that item, and any other provisions specified by Cabinet Order as provisions on carry-forward tax credits for income tax similar to these; the same applies in the following paragraph and paragraph (4)) were applied to it. machine translation, not official **第三項** 第一項の個人の同項の規定の適用を受けた年（以下この項及び次項において「超過年」という。）の翌年以後の各年分（超過年の翌年からその年までの各年分の所得税につき青色申告書を提出している場合の各年分に限る。）において、第一項各号に定める金額のうち同項後段の規定により調整前事業所得税額超過額を構成することとされた部分に相当する金額は、当該超過年における当該各号に掲げる規定による控除をしても控除しきれなかつた金額として、第十条第八項第七号、第十条の二の二第四項第五号、第十条の三第五項、第十条の五の三第五項、第十条の五の四第四項第九号又は前条第五項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものその他これに類するものとして政令で定める金額に限り、繰越税額控除に関する規定を適用する。 art-10-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3 For each year following the year in which the provisions of paragraph (1) were applied to the individual referred to in that paragraph (hereinafter referred to in this paragraph and the following paragraph as the "excess year") (limited to each year where the individual has filed blue returns for income tax for each year from the year following the excess year to that year), the provisions on carry-forward tax credits apply to the amount equivalent to the portion of the amount specified in each item of paragraph (1) that has been made to constitute the excess over income tax on business income before adjustment pursuant to the provisions of the second sentence of that paragraph, as an amount that remained undeducted even after the deduction under the provisions listed in that item for that excess year, but only to the extent of the amount that would fall under the excess carried-forward tax credit amount prescribed in Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v), Article 10-3, paragraph (5), Article 10-5-3, paragraph (5), Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article if those provisions were applied, or any other amount specified by Cabinet Order as similar thereto. machine translation, not official **第四項** 前項の規定は、超過年の年分及びその翌年以後の各年分の確定申告書に調整前事業所得税額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（同項の規定により適用する繰越税額控除に関する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。）に同項の規定により適用する繰越税額控除に関する規定による控除の対象となる調整前事業所得税額超過額、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。 art-10-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 The provisions of the preceding paragraph apply only where the final returns for the excess year and each subsequent year have attached to them a written statement of the excess over income tax on business income before adjustment, 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 under the provisions on carry-forward tax credits applied 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 over income tax on business income before adjustment that is subject to the deduction under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount. machine translation, not official **第五項** 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。）が、令和元年から令和十一年までの各年（以下この項及び次項において「対象年」という。）において第一項第一号、第三号、第三号の二（第十条の二の二第一項に係る部分に限る。）、第五号又は第九号に掲げる規定（以下この項及び次項において「特定税額控除規定」という。）の適用を受けようとする場合において、当該対象年において次に掲げる要件のいずれにも該当しないとき（第一項第五号及び第九号に掲げる規定にあつては当該要件のいずれかに該当しない場合とし、当該対象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当該対象年の年分の事業所得の金額が当該対象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を除く。）は、当該特定税額控除規定は、適用しない。 art-10-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 Where 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)) seeks the application of the provisions listed in paragraph (1), item (i), item (iii), item (iii)-2 (limited to the part pertaining to Article 10-2-2, paragraph (1)), item (v) or item (ix) (hereinafter referred to in this paragraph and the following paragraph as the "specified tax credit provisions") in any year from 2019 to 2029 (hereinafter referred to in this paragraph and the following paragraph as a "covered year"), if the individual meets none of the following requirements in that covered year (for the provisions listed in paragraph (1), item (v) and item (ix), if the individual fails to meet any of those requirements; and excluding the case specified by Cabinet Order as a case where the covered 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 covered year is equal to or less than the amount of business income for the year preceding the covered year), the specified tax credit provisions do not apply. machine translation, not official **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（第七項において「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（以下この号及び第七項において「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。 art-10-6/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 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 (7) 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 (7) 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: machine translation, not official **イ** 当該対象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 art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-1 where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of the covered year; machine translation, not official **ロ** 当該対象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当該対象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当該対象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 art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-2 the case specified by Cabinet Order as a case where the covered 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 the covered year exceeds zero, or the case where the covered 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; machine translation, not official **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。 art-10-6/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2 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): machine translation, not official **イ** 当該個人が当該対象年において取得等（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。）で当該対象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 art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2/sub-1 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 the covered year and which the individual holds as of December 31 of the covered year; machine translation, not official **ロ** 当該個人がその有する減価償却資産につき当該対象年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 art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2/sub-2 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 the covered year. machine translation, not official **第六項** 前項に規定する個人が対象年において特定税額控除規定の適用を受ける場合（同項各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第五号及び第九号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）により前項の規定の適用がない場合に限る。）における第十条第十項、第十条の二第三項、第十条の二の二第五項、第十条の四第六項及び第十条の五の五第七項の規定の適用については、これらの規定により添付すべき書類は、これらの規定に規定する書類及び当該各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第五号及び第九号に掲げる規定にあつては、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とする。 art-10-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 With regard to the application of the provisions of Article 10, paragraph (10), Article 10-2, paragraph (3), Article 10-2-2, paragraph (5), Article 10-4, paragraph (6) and Article 10-5-5, paragraph (7) in the case where the individual prescribed in the preceding paragraph applies the specified tax credit provisions in a covered year (limited to the case where the provisions of that paragraph do not apply because the individual meets any of the requirements listed in the items of that paragraph (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, because the individual meets all of the requirements listed in those items)), the documents to be attached pursuant to those provisions are the documents prescribed in those provisions and a document clarifying that the individual meets any of the requirements listed in those items (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, that the individual meets all of the requirements listed in those items). machine translation, not official **第七項** 第四項及び前項に定めるもののほか、第一項各号に定める金額に係る同項に規定する控除可能期間が同一となる場合の調整前事業所得税額超過額を構成することとなる当該各号に定める金額の判定、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五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三項まで又は第五項の規定の適用に関し必要な事項は、政令で定める。 art-10-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7 Beyond what is provided for in paragraph (4) and the preceding paragraph, the determination of the amounts specified in the items of paragraph (1) that are to constitute the excess over income tax on business income before adjustment in the case where the creditable periods prescribed in that paragraph pertaining to the amounts specified in those items are the same, the determination of whether the requirement listed in paragraph (5), 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 (3) or paragraph (5) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-10-6/par-1: この条 → 租税特別措置法 第十条の六 (Article 10-6), art-10-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6 - art-10-6/par-1: 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-10-6/par-1/item-1: 第十条第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1 - art-10-6/par-1/item-2: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7 - art-10-6/par-1/item-2: 第十条第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4 - art-10-6/par-1/item-3: 第十条の二第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1 - art-10-6/par-1/item-4: 第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4 - art-10-6/par-1/item-4: 第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3 - art-10-6/par-1/item-5: 第十条の四第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3 - art-10-6/par-1/item-6: 第十条の五第三項 → 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-10-6/par-1/item-7: 第十条の五の三第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3 - art-10-6/par-1/item-7: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4 - art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3 - art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2 - art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1 - art-10-6/par-1/item-9: 第十条の五の五第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-6/par-1/item-9-2: 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-10-6/par-1/item-9-2: 前条第三項 → 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-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第二号 (Article 10-6, paragraph (1), item (ii)), art-10-6/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第九号の二 (Article 10-6, paragraph (1), item (ix-2)), art-10-6/par-1/item-9-2 — 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 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第六号 (Article 10-6, paragraph (1), item (vi)), art-10-6/par-1/item-6 — 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 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第七号 (Article 10-6, paragraph (1), item (vii)), art-10-6/par-1/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-7 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第三号 (Article 10-6, paragraph (1), item (iii)), art-10-6/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第四号 (Article 10-6, paragraph (1), item (iv)), art-10-6/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-4 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第一号 (Article 10-6, paragraph (1), item (i)), art-10-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1 - art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第八号 (Article 10-6, paragraph (1), item (viii)), art-10-6/par-1/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8 - art-10-6/par-2: 第十条第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7 - art-10-6/par-2: 第十条の三第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4 - art-10-6/par-2: 次項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3 - art-10-6/par-2: 前条第四項 → 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-10-6/par-2: 第十条の五の四第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3 - art-10-6/par-2: 前項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1 - art-10-6/par-2: 第十条の五の三第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4 - art-10-6/par-2: 第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 - art-10-6/par-3: この項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3 - art-10-6/par-3: 第十条の三第五項 → 租税特別措置法 第十条の三第五項 (Article 10-3, paragraph (5)), art-10-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-5 - art-10-6/par-3: 第十条第八項第七号 → 租税特別措置法 第十条第八項第七号 (Article 10, paragraph (8), item (vii)), art-10/par-8/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7 - art-10-6/par-3: 第十条の五の三第五項 → 租税特別措置法 第十条の五の三第五項 (Article 10-5-3, paragraph (5)), art-10-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5 - art-10-6/par-3: 前条第五項 → 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-10-6/par-3: 第一項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1 - art-10-6/par-3: 次項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 - art-10-6/par-3: 第十条の五の四第四項第九号 → 租税特別措置法 第十条の五の四第四項第九号 (Article 10-5-4, paragraph (4), item (ix)), art-10-5-4/par-4/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9 - art-10-6/par-4: 前項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3 - art-10-6/par-5: この項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - art-10-6/par-5: 第一項第五号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5 - art-10-6/par-5: 第三号 → 租税特別措置法 第十条の六第一項第三号 (Article 10-6, paragraph (1), item (iii)), art-10-6/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3 - art-10-6/par-5: 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-10-6/par-5: 次項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 - art-10-6/par-5: 第九号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9 - art-10-6/par-5: 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-10-6/par-5: 第一項第一号 → 租税特別措置法 第十条の六第一項第一号 (Article 10-6, paragraph (1), item (i)), art-10-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1 - art-10-6/par-5: 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-10-6/par-5/item-1: この号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - art-10-6/par-5/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-10-6/par-5/item-1: 第七項 → 租税特別措置法 第十条の六第七項 (Article 10-6, paragraph (7)), art-10-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7 - art-10-6/par-5/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-10-6/par-5/item-2: 前号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - art-10-6/par-5/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-10-6/par-6: 前項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - art-10-6/par-6: 第一項第五号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5 - art-10-6/par-6: 第十条の四第六項 → 租税特別措置法 第十条の四第六項 (Article 10-4, paragraph (6)), art-10-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6 - art-10-6/par-6: 第九号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9 - art-10-6/par-6: 第十条の五の五第七項 → 租税特別措置法 第十条の五の五第七項 (Article 10-5-5, paragraph (7)), art-10-5-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7 - art-10-6/par-6: 第十条第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10 - art-10-6/par-6: 第十条の二第三項 → 租税特別措置法 第十条の二第三項 (Article 10-2, paragraph (3)), art-10-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3 - art-10-6/par-7: 第五項第一号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - art-10-6/par-7: 第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - art-10-6/par-7: 第一項から第三項まで → 租税特別措置法 第十条の六第二項 (Article 10-6, paragraph (2)), art-10-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2 - art-10-6/par-7: 第一項から第三項まで → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3 - art-10-6/par-7: 前項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 - art-10-6/par-7: 第一項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1 - art-10-6/par-7: 第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第十条の六第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1 - 租税特別措置法 第十条の六第一項第十号（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-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10 - 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 第十条の六第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 - 租税特別措置法 第十条の六第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - 租税特別措置法 第十条の六第五項第一号（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-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - 租税特別措置法 第十条の六第五項第二号（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-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2 - 租税特別措置法 第十条の六第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 - 租税特別措置法 第十条の六第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7 - 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-5021-8/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/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 附則第三十一条第一項（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-5031-11/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-1 - 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-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2 - 租税特別措置法 附則第二十八条第一項（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-5061-8/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-28/par-1 - 租税特別措置法 附則第三十一条第一項（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-5081-12/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-1 - 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 - 租税特別措置法 附則第三十一条第三項（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-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-3 --- ## 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-20261007T211206-022, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-023, 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