# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Article 22)

- 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: 第二十二条 (Article 22)（探鉱準備金） — address `art-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-22
- 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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### 第二十二条（探鉱準備金） — Reserve for Exploration
<sup>caption: machine translation, not official</sup>
<sup>art-22 · https://japanlaw.org/en/special-taxation-measures-act/art-22 · https://japanlaw.org/l/332AC0000000026/art-22</sup>

    **第一項**  青色申告書を提出する個人で鉱業を営むものが、昭和四十年四月一日から令和十年三月三十一日までの期間（第一号において「指定期間」という。）内の日の属する各年（事業を廃止した日の属する年を除く。）において、安定的な供給を確保することが特に必要なものとして政令で定める鉱物に係る新鉱床探鉱費の支出に備えるため、同号及び第二号に掲げる金額のうちいずれか低い金額（その年の前年以前五年内の各年のいずれにおいても鉱物に係る新鉱床探鉱費の支出を行わなかつた場合には、当該いずれか低い金額から第三号に掲げる金額を控除した金額）以下の金額を探鉱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事業所得の金額の計算上、必要経費に算入する。
    <sup>art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1</sup>
    Where an individual who files a blue return and who engages in mining, in each year that includes a day within the period from April 1, 1965 to March 31, 2028 (referred to in item (i) as the "designated period") (excluding the year that includes the day on which the business was discontinued), in preparation for the expenditure of new mineral deposit exploration expenses pertaining to minerals specified by Cabinet Order as those for which it is particularly necessary to secure a stable supply, sets aside as a reserve for exploration an amount not exceeding the lower of the amounts listed in item (i) and item (ii) (where the individual did not make any expenditure of new mineral deposit exploration expenses pertaining to minerals in any of the years within the five years preceding the relevant year, the amount obtained by deducting the amount listed in item (iii) from that lower amount), the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
    <sup>machine translation, not official</sup>

      **一**  当該個人が採掘した当該鉱物の販売によるその年の指定期間内における収入金額として政令で定める金額の百分の十二に相当する金額
      <sup>art-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1</sup>
      the amount equivalent to 12 percent of the amount specified by Cabinet Order as the revenue within the designated period of the relevant year from the sale of those minerals mined by the individual;
      <sup>machine translation, not official</sup>

      **二**  前号に規定する収入金額に係る所得の金額として政令で定める金額の百分の五十に相当する金額
      <sup>art-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2</sup>
      the amount equivalent to 50 percent of the amount specified by Cabinet Order as the amount of income pertaining to the revenue prescribed in the preceding item;
      <sup>machine translation, not official</sup>

      **三**  次に掲げる金額の合計額からその年の次条第一項第一号に掲げる金額を控除した残額（当該残額が前二号に掲げる金額のうちいずれか低い金額に百分の二十五を乗じて計算した金額を超える場合には、当該計算した金額）
      <sup>art-22/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3</sup>
      the balance obtained by deducting the amount listed in paragraph (1), item (i) of the following Article for the relevant year from the sum of the following amounts (where that balance exceeds the amount calculated by multiplying the lower of the amounts listed in the preceding two items by 25 percent, that calculated amount):
      <sup>machine translation, not official</sup>

        **イ**  その年において第三項の規定により総収入金額に算入されるべきこととなつた同項の五年を経過した探鉱準備金の金額
        <sup>art-22/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-1</sup>
        the amount of the reserve for exploration for which the five years referred to in paragraph (3) have elapsed that is to be included in gross revenue in the relevant year pursuant to the provisions of that paragraph;
        <sup>machine translation, not official</sup>

        **ロ**  その年において第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同項第二号に規定する探鉱準備金の金額に係る同号に定める金額
        <sup>art-22/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-2</sup>
        the amount specified in paragraph (4), item (ii) pertaining to the amount of the reserve for exploration prescribed in that item that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of that paragraph.
        <sup>machine translation, not official</sup>

    **第二項**  前項に規定する新鉱床探鉱費とは、探鉱のための地質調査、ボーリング又は坑道の掘削に要する費用その他の探鉱のために要する費用で政令で定めるものをいう。
    <sup>art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-2</sup>
    The new mineral deposit exploration expenses prescribed in the preceding paragraph means the expenses required for geological surveys, boring or the excavation of tunnels for exploration, and other expenses required for exploration, which are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第三項**  その年の十二月三十一日において、第一項に規定する個人の前年から繰り越された探鉱準備金の金額（同日までに次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その年の前年の十二月三十一日までにこの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。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した探鉱準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
    <sup>art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3</sup>
    Where, as of December 31 of the relevant year, the amount of the reserve for exploration of the individual prescribed in paragraph (1) carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for exploration for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の探鉱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、第二号に掲げる場合に該当するときは、同号に規定する探鉱準備金の金額をその積立てをした年別に区分した各金額のうち、その積立てをした年が最も古いものから順次総収入金額に算入されるものとする。
    <sup>art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4</sup>
    Where an individual who has set aside the reserve for exploration 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 business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii), the amounts into which the amount of the reserve for exploration prescribed in that item is divided by the year in which they were set aside are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
    <sup>machine translation, not official</sup>

      **一**  鉱業を廃止し、又は鉱業に係る事業の全部を譲渡した場合　その廃止し、又は譲渡した日における探鉱準備金の金額
      <sup>art-22/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-1</sup>
      where the individual has discontinued mining or has transferred the whole of the business pertaining to mining: the amount of the reserve for exploration as of the day of the discontinuation or transfer;
      <sup>machine translation, not official</sup>

      **二**  前項、前号及び次項の場合以外の場合において探鉱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探鉱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-22/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2</sup>
      where the individual has reversed the amount of the reserve for exploration in a case other than the cases referred to in the preceding paragraph, the preceding item and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for exploration as of the day of the reversal.
      <sup>machine translation, not official</sup>

    **第五項**  第一項の探鉱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）における探鉱準備金の金額は、その日の属する年分の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、前二項及び第七項の規定は、適用しない。
    <sup>art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5</sup>
    Where an individual who has set aside the reserve for exploration 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 exploration 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 business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraph (7) do not apply.
    <sup>machine translation, not official</sup>

    **第六項**  前条第七項の規定は、第一項の規定を適用する場合について準用する。
    <sup>art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/art-22/par-6</sup>
    The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to the application of the provisions of paragraph (1).
    <sup>machine translation, not official</sup>

    **第七項**  前条第八項から第十項までの規定は、第一項の探鉱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が同項の鉱業を承継した場合について準用する。
    <sup>art-22/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7</sup>
    The provisions of paragraphs (8) through (10) of the preceding Article apply mutatis mutandis where, upon the death of an individual who has set aside the reserve for exploration referred to in paragraph (1), the individual's heir has succeeded to the mining referred to in that paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-22/par-1: 第一号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1: 第二号 → 租税特別措置法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
- art-22/par-1: 第三号 → 租税特別措置法 第二十二条第一項第三号 (Article 22, paragraph (1), item (iii)), art-22/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3
- art-22/par-1/item-2: 前号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1/item-3: 次条第一項第一号 → 租税特別措置法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-1
- art-22/par-1/item-3: 前二号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1/item-3: 前二号 → 租税特別措置法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
- art-22/par-1/item-3/sub-1: 第三項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-1/item-3/sub-2: 同項第二号 → 租税特別措置法 第二十二条第四項第二号 (Article 22, paragraph (4), item (ii)), art-22/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
- art-22/par-1/item-3/sub-2: 第四項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-2: 前項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-3: この項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-3: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-3: この条 → 租税特別措置法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/special-taxation-measures-act/art-22 · https://japanlaw.org/l/332AC0000000026/art-22
- art-22/par-3: 次項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-4: 第二号 → 租税特別措置法 第二十二条第四項第二号 (Article 22, paragraph (4), item (ii)), art-22/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
- art-22/par-4: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-4/item-2: 前項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-4/item-2: 前号 → 租税特別措置法 第二十二条第四項第一号 (Article 22, paragraph (4), item (i)), art-22/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-1
- art-22/par-4/item-2: 次項 → 租税特別措置法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
- art-22/par-5: 前二項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-5: 第七項 → 租税特別措置法 第二十二条第七項 (Article 22, paragraph (7)), art-22/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7
- art-22/par-5: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-5: 前二項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-6: 前条第七項 → 租税特別措置法 第二十一条第七項 (Article 21, paragraph (7)), 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
- art-22/par-6: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-7: 前条第八項から第十項まで → 租税特別措置法 第二十一条第十項 (Article 21, paragraph (10)), 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
- art-22/par-7: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-7: 前条第八項から第十項まで → 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-22/par-7: 前条第八項から第十項まで → 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

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

- 租税特別措置法 第二十二条第一項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- 租税特別措置法 第二十二条第一項第二号（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
- 租税特別措置法 第二十二条第一項第三号（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3
- 租税特別措置法 第二十二条第一項第三号イ（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-1
- 租税特別措置法 第二十二条第一項第三号ロ（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-2
- 租税特別措置法 第二十二条第二項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-2
- 租税特別措置法 第二十二条第三項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- 租税特別措置法 第二十二条第四項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- 租税特別措置法 第二十二条第四項第二号（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
- 租税特別措置法 第二十二条第五項（探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
- 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 第二十三条第一項（新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1
- 租税特別措置法 第二十三条第一項第二号（新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-2
- 租税特別措置法 附則第六十五条第一項（探鉱準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-65/par-1
- 租税特別措置法 附則第二十九条第一項（探鉱準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-026, 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