# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条の二 (Article 25-2)

- 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: 第二十五条の二 (Article 25-2)（青色申告特別控除） — address `art-25-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-25-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-25-2
- 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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### 第二十五条の二（青色申告特別控除） — Special Deduction for Blue Returns
<sup>caption: machine translation, not official</sup>
<sup>art-25-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2 · https://japanlaw.org/l/332AC0000000026/art-25-2</sup>

    **第一項**  青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（第三項の規定の適用を受ける年分を除く。）の不動産所得の金額、事業所得の金額又は山林所得の金額は、所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額又は山林所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
    <sup>art-25-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1</sup>
    The amount of real estate income, the amount of business income, or the amount of timber income of an individual who has obtained approval from the district director to file blue returns, for a year for which the individual has that approval (excluding a year for which the provisions of paragraph (3) apply), is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, the amount of business income, or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act:
    <sup>machine translation, not official</sup>

      **一**  十万円
      <sup>art-25-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-1</sup>
      100,000 yen;
      <sup>machine translation, not official</sup>

      **二**  所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額（次条第一項の規定の適用がある場合には、同項に規定する社会保険診療につき支払を受けるべき金額に対応する部分の金額を除く。第三項第二号において同じ。）又は山林所得の金額の合計額
      <sup>art-25-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-2</sup>
      the total of the amount of real estate income, the amount of business income (where the provisions of paragraph (1) of the following Article apply, excluding the amount of the part corresponding to the amount to be received for social insurance medical care prescribed in that paragraph; the same applies in paragraph (3), item (ii)), or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定により控除すべき金額は、不動産所得の金額、事業所得の金額又は山林所得の金額から順次控除する。
    <sup>art-25-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-2</sup>
    The amount to be deducted pursuant to the provisions of the preceding paragraph is deducted from the amount of real estate income, the amount of business income, or the amount of timber income, in that order.
    <sup>machine translation, not official</sup>

    **第三項**  青色申告書を提出することにつき税務署長の承認を受けている個人で不動産所得又は事業所得を生ずべき事業を営むもの（所得税法第六十七条第一項の規定の適用を受ける者を除く。）が、同法第百四十八条第一項の規定により、当該事業につき帳簿書類を備え付けてこれにその承認を受けている年分の不動産所得の金額又は事業所得の金額に係る取引を記録している場合（これらの所得の金額に係る一切の取引の内容を詳細に記録している場合として財務省令で定める場合に限る。）には、その年分の不動産所得の金額又は事業所得の金額は、同法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
    <sup>art-25-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3</sup>
    Where an individual who has obtained approval from the district director to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the application of the provisions of Article 67, paragraph (1) of the Income Tax Act) keeps books and documents for that business pursuant to the provisions of Article 148, paragraph (1) of that Act and records in them the transactions pertaining to the amount of real estate income or the amount of business income for a year for which the individual has that approval (limited to the cases specified by Order of the Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of that Act:
    <sup>machine translation, not official</sup>

      **一**  五十五万円
      <sup>art-25-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-1</sup>
      550,000 yen;
      <sup>machine translation, not official</sup>

      **二**  所得税法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額の合計額
      <sup>art-25-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-2</sup>
      the total of the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of the Income Tax Act.
      <sup>machine translation, not official</sup>

    **第四項**  前項に規定する個人が同項に規定する場合に該当する場合において、次に掲げる要件のいずれかを満たすものであるときは、同項第一号中「五十五万円」とあるのは、「六十五万円」として、同項の規定を適用することができる。
    <sup>art-25-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4</sup>
    Where an individual prescribed in the preceding paragraph falls under the case prescribed in that paragraph and meets either of the following requirements, the provisions of that paragraph may be applied by deeming the phrase "550,000 yen" in item (i) of that paragraph to be replaced with "650,000 yen":
    <sup>machine translation, not official</sup>

      **一**  その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、財務省令で定めるところにより、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項又は第五条第一項若しくは第三項に規定する財務省令で定めるところに従い、当該帳簿書類に係る同法第二条第三号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同条第六号に規定する電子計算機出力マイクロフィルムによる保存を行つていること（当該帳簿書類に係る当該電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の当該電子計算機出力マイクロフィルムによる保存が、同法第八条第四項に規定する財務省令で定める要件を満たしている場合に限る。）。
      <sup>art-25-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-1</sup>
      that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents, or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of that Act);
      <sup>machine translation, not official</sup>

      **二**  その年分の所得税の確定申告書の提出期限までに、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項の規定により同項に規定する電子情報処理組織を使用して、財務省令で定めるところにより、当該確定申告書に記載すべき事項（前項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項を含む。）及び前項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書に記載すべき事項に係る情報を送信したこと。
      <sup>art-25-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2</sup>
      that, by the filing deadline for the final return of income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, the information on the matters to be stated in that final return (including a statement to the effect that the individual seeks the application of the provisions of the preceding paragraph and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in the balance sheet, the profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in the preceding paragraph.
      <sup>machine translation, not official</sup>

    **第五項**  第三項の規定により控除すべき金額は、不動産所得の金額又は事業所得の金額から順次控除する。
    <sup>art-25-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-5</sup>
    The amount to be deducted pursuant to the provisions of paragraph (3) is deducted from the amount of real estate income or the amount of business income, in that order.
    <sup>machine translation, not official</sup>

    **第六項**  第三項（第四項の規定により、同項第二号に掲げる要件を満たしている者について適用する場合を除く。）の規定は、確定申告書に第三項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項の記載並びに同項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書の添付があり、かつ、当該確定申告書をその提出期限までに提出した場合に限り、適用する。
    <sup>art-25-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-6</sup>
    The provisions of paragraph (3) (excluding the case where they are applied, pursuant to the provisions of paragraph (4), to a person who meets the requirement listed in item (ii) of that paragraph) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of paragraph (3) and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph, and has attached to it a balance sheet, a profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in that paragraph, and the final return has been filed by its filing deadline.
    <sup>machine translation, not official</sup>

---

## Cites
- art-25-2/par-1: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-1: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-1: 第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3
- art-25-2/par-1: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-1/item-2: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-1/item-2: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-1/item-2: 第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3
- art-25-2/par-1/item-2: 第三項第二号 → 租税特別措置法 第二十五条の二第三項第二号 (Article 25-2, paragraph (3), item (ii)), art-25-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-2
- art-25-2/par-1/item-2: 次条第一項 → 租税特別措置法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
- art-25-2/par-2: 前項 → 租税特別措置法 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1
- art-25-2/par-3: 同法第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- art-25-2/par-3: 同法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-3: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-3: 所得税法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-25-2/par-3/item-2: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-3/item-2: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-4: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-4: 同項第一号 → 租税特別措置法 第二十五条の二第三項第一号 (Article 25-2, paragraph (3), item (i)), art-25-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-1
- art-25-2/par-4/item-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項 → e-Gov law 410AC0000000025, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-25-2/par-4/item-1: 第五条第一項 → e-Gov law 410AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-25-2/par-4/item-1: 第三項 → e-Gov law 410AC0000000025, 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — not held in this collection
- art-25-2/par-4/item-1: 同法第二条第三号 → e-Gov law 410AC0000000025, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-25-2/par-4/item-1: 同条第六号 → e-Gov law 410AC0000000025, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- art-25-2/par-4/item-1: 同法第八条第四項 → e-Gov law 410AC0000000025, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-25-2/par-4/item-1: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-4/item-2: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-25-2/par-4/item-2: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-5: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-6: 第四項 → 租税特別措置法 第二十五条の二第四項 (Article 25-2, paragraph (4)), art-25-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4
- art-25-2/par-6: 同項第二号 → 租税特別措置法 第二十五条の二第四項第二号 (Article 25-2, paragraph (4), item (ii)), art-25-2/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2
- art-25-2/par-6: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3

## Cited by

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

- 租税特別措置法 第二十五条の二第一項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1
- 租税特別措置法 第二十五条の二第一項第二号（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-2
- 租税特別措置法 第二十五条の二第二項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-2
- 租税特別措置法 第二十五条の二第四項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4
- 租税特別措置法 第二十五条の二第四項第一号（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-1
- 租税特別措置法 第二十五条の二第四項第二号（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2
- 租税特別措置法 第二十五条の二第五項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-5
- 租税特別措置法 第二十五条の二第六項（青色申告特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-6
- 租税特別措置法 第七十条の六の八第二項第一号（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1
- 租税特別措置法 第七十条の六の十第二項第一号（個人の事業用資産についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1
- 租税特別措置法 附則第七十条第一項（青色申告特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-70/par-1
- 租税特別措置法 附則第三十四条第一項（青色申告特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34/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-20261007T211206-028, 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