# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Article 21)

- 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: 第二十一条 (Article 21) — address `art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-21
- 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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### 第二十一条
<sup>art-21 · https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21</sup>

    **第一項**  青色申告書を提出する個人が、各年（事業（当該個人の事業所得を生ずべき事業又は不動産所得を生ずべき業務をいう。以下この条において同じ。）を廃止した日の属する年を除く。）において、その事業の用に供する船舶安全法（昭和八年法律第十一号）第五条第一項第一号の規定による定期検査（以下この項において「定期検査」という。）を受けなければならない船舶（総トン数が五トン未満のものを除く。以下この条において「特定船舶」という。）について行う定期検査を受けるための修繕（以下この条において「特別の修繕」という。）に要する費用の支出に備えるため、当該特定船舶ごとに、積立限度額以下の金額を特別修繕準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の不動産所得の金額又は事業所得の金額の計算上、必要経費に算入する。
    <sup>art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1</sup>
    Where an individual who files a blue return, in each year (excluding the year that includes the day on which the business (meaning a business of the individual that generates business income or an operation that generates real estate income; hereinafter the same applies in this Article) was discontinued), in preparation for the expenditure of expenses required for repairs carried out on a ship used for that business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (Act No. 11 of 1933) (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons; hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside, for each specified ship, an amount not exceeding the maximum amount to be set aside as a reserve for special repairs, the amount so set aside is included in necessary expenses in calculating the amount of real estate income or the amount of business income for the year in which it was set aside.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
    <sup>art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2</sup>
    The maximum amount to be set aside prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
    <sup>machine translation, not official</sup>

      **一**  前項の個人が同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがある場合　最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
      <sup>art-21/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1</sup>
      where the individual referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
      <sup>machine translation, not official</sup>

      **二**  前項の個人が、同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがなく、かつ、当該特定船舶と種類、構造、容積量、建造後の経過年数等について状況の類似する当該個人の事業の用に供する他の船舶（以下この号において「類似船舶」という。）につきその年十二月三十一日までに特別の修繕を行つたことがある場合　当該類似船舶につき最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
      <sup>art-21/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2</sup>
      where the individual referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year, and has carried out special repairs by December 31 of the relevant year on another ship used for the individual's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
      <sup>machine translation, not official</sup>

      **三**  前二号に掲げる場合以外の場合　種類、構造、容積量、建造後の経過年数等について前項の特定船舶と状況の類似する他の船舶につき最近において行われた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
      <sup>art-21/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-3</sup>
      cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
      <sup>machine translation, not official</sup>

    **第三項**  第一項の特別修繕準備金を積み立てている個人が、当該特別修繕準備金に係る特定船舶（以下この条において「準備金設定特定船舶」という。）について特別の修繕のために要した費用の額を支出した場合には、その支出をした日における当該準備金設定特定船舶に係る特別修繕準備金の金額（その日までにこの項若しくは第五項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又は前年十二月三十一日までに次項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該支出をした金額に相当する金額は、その支出をした日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3</sup>
    Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross revenue by December 31 of the preceding year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day of that expenditure.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の特別修繕準備金を積み立てている個人の各年の十二月三十一日において、前年から繰り越された準備金設定特定船舶に係る特別修繕準備金の金額のうちに当該準備金設定特定船舶に係る特別の修繕の完了予定日として政令で定める日の属する年の十二月三十一日の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過準備金額」という。）がある場合には、当該特別修繕予定日経過準備金額については、その経過した日の属する年の十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額の五分の一に相当する金額（当該金額がその年十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額を超える場合には、当該特別修繕準備金の金額に相当する金額）を、その年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4</sup>
    Where, as of December 31 of each year, the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding year of an individual who has set aside the reserve for special repairs referred to in paragraph (1) includes an amount for which two years have elapsed from the day following December 31 of the year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), the amount equivalent to one-fifth of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of the year that includes the day on which those two years elapsed (where that amount exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of that year, the amount equivalent to that amount of the reserve for special repairs) is, with regard to that reserve amount past the scheduled special repair date, included in gross revenue in calculating the amount of real estate income or the amount of business income for that year.
    <sup>machine translation, not official</sup>

    **第五項**  第一項の特別修繕準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5</sup>
    Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day on which the individual came to fall under that case.
    <sup>machine translation, not official</sup>

      **一**  準備金設定特定船舶について特別の修繕が完了した場合　その完了した日における当該準備金設定特定船舶に係る特別修繕準備金の金額
      <sup>art-21/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-1</sup>
      where special repairs on a specified ship with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
      <sup>machine translation, not official</sup>

      **二**  準備金設定特定船舶について特別の修繕が行われないこととなつた場合　その行われないこととなつた日における当該準備金設定特定船舶に係る特別修繕準備金の金額
      <sup>art-21/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-2</sup>
      where it has become the case that special repairs on a specified ship with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
      <sup>machine translation, not official</sup>

      **三**  準備金設定特定船舶をその用に供する事業の全部を譲渡し、又は廃止した場合　その譲渡し、又は廃止した日における特別修繕準備金の金額
      <sup>art-21/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-3</sup>
      where the individual has transferred or discontinued the whole of the business for which the specified ship with a reserve set is used: the amount of the reserve for special repairs as of the day of the transfer or discontinuation;
      <sup>machine translation, not official</sup>

      **四**  前二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合　その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
      <sup>art-21/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-4</sup>
      where the individual has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
      <sup>machine translation, not official</sup>

    **第六項**  第一項の特別修繕準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、その日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合においては、前三項及び第八項の規定は、適用しない。
    <sup>art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6</sup>
    Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for special repairs as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes that day. In this case, the provisions of the preceding three paragraphs and paragraph (8) do not apply.
    <sup>machine translation, not official</sup>

    **第七項**  第一項の規定は、確定申告書に同項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、当該確定申告書に同項の積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
    <sup>art-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7</sup>
    The provisions of paragraph (1) 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 the provisions of that paragraph, and that final return has a written statement concerning the calculation of the amount set aside referred to in that paragraph attached.
    <sup>machine translation, not official</sup>

    **第八項**  第一項の特別修繕準備金を積み立てている個人の死亡により当該個人の相続人（包括受遺者を含む。以下この節において同じ。）が当該個人の同項の特別修繕準備金に係る事業を承継した場合において、当該相続人が、その死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は所得税法第百四十四条の申請書（以下この条及び第二十四条の二において「青色申告書の承認申請書」という。）を提出した者でないときは、その死亡の日における特別修繕準備金の金額は、その被相続人（包括遺贈者を含む。）の当該年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8</sup>
    Where, upon the death of an individual who has set aside the reserve for special repairs referred to in paragraph (1), the individual's heir (including a universal legatee; hereinafter the same applies in this Section) has succeeded to the business of the individual pertaining to the reserve for special repairs referred to in that paragraph, if that heir is neither a person who may file a blue return for income tax for the year that includes the day of the death nor a person who has submitted the written application under Article 144 of the Income Tax Act (hereinafter referred to in this Article and Article 24-2 as the "written application for approval of blue returns"), the amount of the reserve for special repairs as of the day of the death is included in gross revenue in calculating the amount of real estate income or the amount of business income of the decedent (including the testator of a universal legacy) for that year.
    <sup>machine translation, not official</sup>

    **第九項**  前項に規定する場合において、同項に規定する相続人が同項に規定する死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その死亡の日における特別修繕準備金の金額は、当該相続人に係る特別修繕準備金の金額とみなす。
    <sup>art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9</sup>
    In the case prescribed in the preceding paragraph, where the heir prescribed in that paragraph is a person who may file a blue return for income tax for the year that includes the day of the death prescribed in that paragraph or a person who has submitted the written application for approval of blue returns, the amount of the reserve for special repairs as of the day of the death is deemed to be the amount of the reserve for special repairs pertaining to that heir.
    <sup>machine translation, not official</sup>

    **第十項**  前項の規定の適用を受けた者が同項に規定する個人の死亡の日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、その却下の日における同項の特別修繕準備金の金額は、その者の当該却下の日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10</sup>
    Where a person to whom the provisions of the preceding paragraph have been applied is a person who has submitted the written application for approval of blue returns for income tax for the year that includes the day of the death of the individual prescribed in that paragraph, if that application is dismissed, the amount of the reserve for special repairs referred to in that paragraph as of the day of the dismissal is included in gross revenue in calculating the amount of real estate income or the amount of business income of that person for the year that includes the day of that dismissal.
    <sup>machine translation, not official</sup>

---

## Cites
- art-21/par-1: 船舶安全法（昭和八年法律第十一号）第五条第一項第一号 → e-Gov law 308AC0000000011, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-21/par-1: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-1: この項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-1: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-2: この号 → 租税特別措置法 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
- art-21/par-2/item-2: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-3: 前二号 → 租税特別措置法 第二十一条第二項第一号 (Article 21, paragraph (2), item (i)), art-21/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1
- art-21/par-2/item-3: 前二号 → 租税特別措置法 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
- art-21/par-2/item-3: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-3: この項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-3: 第五項 → 租税特別措置法 第二十一条第五項 (Article 21, paragraph (5)), art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
- art-21/par-3: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-3: 次項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-3: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-4: この項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-4: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-5: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-5/item-4: 前二項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-5/item-4: 前二項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-5/item-4: 次項 → 租税特別措置法 第二十一条第六項 (Article 21, paragraph (6)), art-21/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第五項 (Article 21, paragraph (5)), art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-6: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-6: 第八項 → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-21/par-7: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-8: 所得税法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-21/par-8: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-8: 第二十四条の二 → 租税特別措置法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
- art-21/par-8: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-9: 前項 → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-21/par-10: 前項 → 租税特別措置法 第二十一条第九項 (Article 21, paragraph (9)), art-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9

## Cited by

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

- 租税特別措置法 第二十一条第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- 租税特別措置法 第二十一条第二項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2
- 租税特別措置法 第二十一条第二項第一号 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1
- 租税特別措置法 第二十一条第二項第二号 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
- 租税特別措置法 第二十一条第二項第三号 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-3
- 租税特別措置法 第二十一条第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- 租税特別措置法 第二十一条第四項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- 租税特別措置法 第二十一条第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
- 租税特別措置法 第二十一条第五項第四号 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-4
- 租税特別措置法 第二十一条第六項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6
- 租税特別措置法 第二十一条第七項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
- 租税特別措置法 第二十一条第八項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- 租税特別措置法 第二十一条第九項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
- 租税特別措置法 第二十一条第十項 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
- 租税特別措置法 第二十二条第六項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/art-22/par-6
- 租税特別措置法 第二十二条第七項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7
- 租税特別措置法 第二十四条の二第五項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
- 租税特別措置法 第二十四条の二第六項（農業経営基盤強化準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6

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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-20261007T211206-025, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-026, 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