# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十八 (Article 41-18)

- 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: 第四十一条の十八 (Article 41-18)（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — address `art-41-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-18
- 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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### 第四十一条の十八（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made
<sup>caption: machine translation, not official</sup>
<sup>art-41-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18</sup>

  **第一項**  個人が、政治資金規正法の一部を改正する法律（平成六年法律第四号）の施行の日から令和十一年十二月三十一日までの期間（次項において「指定期間」という。）内に、政治資金規正法（昭和二十三年法律第百九十四号）第四条第四項に規定する政治活動に関する寄附（同法の規定に違反することとなるもの、その寄附をした者に特別の利益が及ぶと認められるもの及び公職の候補者（同法第三条第四項に規定する公職の候補者をいう。）が特定政党支部（同条第二項に規定する政党の支部で公職選挙法（昭和二十五年法律第百号）第十二条に規定する選挙区の区域又は選挙の行われる区域を単位として設けられるもののうちその代表者が当該公職の候補者であるものをいう。）に対してするものを除く。次項において「政治活動に関する寄附」という。）をした場合には、当該寄附に係る支出金のうち、次に掲げる団体に対するもの（第一号又は第二号に掲げる団体に対する寄附に係る支出金にあつては、当該支出金を支出した年分の所得税につき次項の規定の適用を受ける場合には当該支出金を除き、第四号ロに掲げる団体に対する寄附に係る支出金にあつては、その団体が推薦し、又は支持する者が、公職選挙法第八十六条から第八十六条の四までの規定により同号ロの候補者として届出のあつた日の属する年及びその前年中にされたものに限る。）で政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの及び同号イに規定する公職の候補者として公職選挙法第八十六条、第八十六条の三又は第八十六条の四の規定により届出のあつた者に対し当該公職に係る選挙運動に関してされたもので同法第百八十九条の規定による報告書により報告されたものは、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
  <sup>art-41-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1</sup>
  Where an individual has made a donation related to political activities prescribed in Article 4, paragraph (4) of the Political Funds Control Act (Act No. 194 of 1948) (excluding a donation that would violate the provisions of that Act, a donation that is found to confer a special benefit on the person who made it, and a donation made by a candidate for public office (meaning a candidate for public office prescribed in Article 3, paragraph (4) of that Act) to a specified political party branch (meaning, among the branches of political parties prescribed in paragraph (2) of that Article that are established for each electoral district prescribed in Article 12 of the Public Offices Election Act (Act No. 100 of 1950) or for each area in which an election is held, a branch whose representative is that candidate for public office); referred to as a "donation related to political activities" in the following paragraph) within the period from the effective date of the Act Partially Amending the Political Funds Control Act (Act No. 4 of 1994) to December 31, 2029 (referred to as the "designated period" in the following paragraph), out of the expenditures pertaining to the donation, those made to the following organizations (for expenditures pertaining to donations to an organization listed in item (i) or item (ii), excluding those expenditures where the provisions of the following paragraph are applied to income tax for the year in which they were expended, and for expenditures pertaining to donations to an organization listed in item (iv), (b), limited to those made during the year that includes the day on which a notification was filed, pursuant to the provisions of Articles 86 through 86-4 of the Public Offices Election Act, for the person recommended or supported by that organization as a candidate referred to in (b) of that item, and during the preceding year) which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act, and those made in connection with the election campaign for public office to a person for whom a notification was filed, pursuant to the provisions of Article 86, Article 86-3 or Article 86-4 of the Public Offices Election Act, as a candidate for that public office prescribed in item (iv), (a), which have been reported in a report under the provisions of Article 189 of that Act, are deemed to be specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
  <sup>machine translation, not official</sup>

    **一**  政治資金規正法第三条第二項に規定する政党
    <sup>art-41-18/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1</sup>
    a political party prescribed in Article 3, paragraph (2) of the Political Funds Control Act;
    <sup>machine translation, not official</sup>

    **二**  政治資金規正法第五条第一項第二号に掲げる政治資金団体
    <sup>art-41-18/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2</sup>
    a political fund organization listed in Article 5, paragraph (1), item (ii) of the Political Funds Control Act;
    <sup>machine translation, not official</sup>

    **三**  政治資金規正法第三条第一項第一号に掲げる団体で、衆議院議員若しくは参議院議員が主宰するもの又はその主要な構成員が衆議院議員若しくは参議院議員であるもの（同法第五条第一項第一号に掲げる団体を含む。）
    <sup>art-41-18/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-3</sup>
    an organization listed in Article 3, paragraph (1), item (i) of the Political Funds Control Act that is presided over by a member of the House of Representatives or a member of the House of Councillors, or whose principal members are members of the House of Representatives or members of the House of Councillors (including an organization listed in Article 5, paragraph (1), item (i) of that Act);
    <sup>machine translation, not official</sup>

    **四**  政治資金規正法第三条第一項第二号に掲げる団体のうち次に掲げるもの
    <sup>art-41-18/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4</sup>
    among organizations listed in Article 3, paragraph (1), item (ii) of the Political Funds Control Act, the following:
    <sup>machine translation, not official</sup>

      **イ**  衆議院議員、参議院議員、都道府県の議会の議員、都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市の議会の議員若しくは市長の職（ロにおいて「公職」という。）にある者を推薦し、又は支持することを本来の目的とするもの
      <sup>art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-1</sup>
      an organization whose original purpose is to recommend or support a person holding the office of a member of the House of Representatives, a member of the House of Councillors, a member of the assembly of a prefecture, a prefectural governor, or a member of the assembly or the mayor of a designated city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) (referred to as "public office" in (b));
      <sup>machine translation, not official</sup>

      **ロ**  特定の公職の候補者（公職選挙法第八十六条から第八十六条の四までの規定による届出により公職の候補者となつた者をいう。）又は当該公職の候補者となろうとする者を推薦し、又は支持することを本来の目的とするもの（イに掲げるものを除く。）
      <sup>art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-2</sup>
      an organization whose original purpose is to recommend or support a candidate for a specific public office (meaning a person who has become a candidate for public office by a notification under the provisions of Articles 86 through 86-4 of the Public Offices Election Act) or a person who seeks to become that candidate for public office (excluding an organization listed in (a)).
      <sup>machine translation, not official</sup>

  **第二項**  個人が指定期間内に支出した前項第一号又は第二号に掲げる団体に対する政治活動に関する寄附に係る支出金で、政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの（以下この項において「政党等に対する寄附金」という。）については、その年中に支出した当該政党等に対する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前項の規定により当該特定寄附金とみなされたものの額並びに次条第二項に規定する特定非営利活動に関する寄附金の額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の三十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
  <sup>art-41-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2</sup>
  With respect to expenditures pertaining to donations related to political activities to an organization listed in item (i) or item (ii) of the preceding paragraph, expended by an individual within the designated period, which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act (hereinafter referred to in this paragraph as "donations to political parties, etc."), where the total amount of donations to political parties, etc. expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of the preceding paragraph, the amount of donations for specified non-profit activities prescribed in paragraph (2) of the following Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 30 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
  <sup>machine translation, not official</sup>

  **第三項**  前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
  <sup>art-41-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3</sup>
  The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
  <sup>machine translation, not official</sup>

  **第四項**  所得税法第九十二条第二項の規定は、第二項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の十八第二項（政治活動に関する寄附をした場合の所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
  <sup>art-41-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4</sup>
  The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
  <sup>machine translation, not official</sup>

  **第五項**  その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八第二項（政治活動に関する寄附をした場合の所得税額の特別控除）」とする。
  <sup>art-41-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5</sup>
  With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第六項**  前三項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-6</sup>
  Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-18/par-1: 政治資金規正法（昭和二十三年法律第百九十四号）第四条第四項 → e-Gov law 323AC1000000194, 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — not held in this collection
- art-41-18/par-1: 同法第三条第四項 → e-Gov law 323AC1000000194, 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — not held in this collection
- art-41-18/par-1: 同条第二項 → e-Gov law 323AC1000000194, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-41-18/par-1: 公職選挙法（昭和二十五年法律第百号）第十二条 → e-Gov law 325AC1000000100, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18/par-1: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-41-18/par-1: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-41-18/par-1: 政治資金規正法第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-1: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-41-18/par-1: 第八十六条の三 → e-Gov law 325AC1000000100, 第八十六条の三 (Article 86-3), art-86-3 — not held in this collection
- art-41-18/par-1: 同法第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-41-18/par-1: 第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-41-18/par-1: 第二号 → 租税特別措置法 第四十一条の十八第一項第二号 (Article 41-18, paragraph (1), item (ii)), art-41-18/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
- art-41-18/par-1: 次項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-1: 第一号 → 租税特別措置法 第四十一条の十八第一項第一号 (Article 41-18, paragraph (1), item (i)), art-41-18/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
- art-41-18/par-1/item-1: 政治資金規正法第三条第二項 → e-Gov law 323AC1000000194, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-41-18/par-1/item-2: 政治資金規正法第五条第一項第二号 → e-Gov law 323AC1000000194, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-41-18/par-1/item-3: 政治資金規正法第三条第一項第一号 → e-Gov law 323AC1000000194, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-41-18/par-1/item-3: 同法第五条第一項第一号 → e-Gov law 323AC1000000194, 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-41-18/par-1/item-4: 政治資金規正法第三条第一項第二号 → e-Gov law 323AC1000000194, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-41-18/par-1/item-4/sub-1: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-41-18/par-1/item-4/sub-2: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-41-18/par-1/item-4/sub-2: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-41-18/par-2: 政治資金規正法第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-2: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-41-18/par-2: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18/par-2: 次条第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18/par-2: 第四十一条の十八の四第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18/par-2: 第二号 → 租税特別措置法 第四十一条の十八第一項第二号 (Article 41-18, paragraph (1), item (ii)), art-41-18/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
- art-41-18/par-2: この項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-2: 前項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-41-18/par-2: 前項第一号 → 租税特別措置法 第四十一条の十八第一項第一号 (Article 41-18, paragraph (1), item (i)), art-41-18/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
- art-41-18/par-3: 前項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-4: 前項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- art-41-18/par-4: 所得税法第九十二条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2
- art-41-18/par-4: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-5: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-41-18/par-5: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第五項 (Article 41-18, paragraph (5)), art-41-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第三項 (Article 41-18, paragraph (3)), art-41-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第四項 (Article 41-18, paragraph (4)), art-41-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4
- art-41-18/par-6: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2

## Cited by

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

- 所得税法 附則第三条第二項（寄附金控除に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5061-8/art-3/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5061-8/art-3/par-2
- 租税特別措置法 第四十一条の十八第一項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- 租税特別措置法 第四十一条の十八第二項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- 租税特別措置法 第四十一条の十八第三項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3
- 租税特別措置法 第四十一条の十八第四項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4
- 租税特別措置法 第四十一条の十八第五項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5
- 租税特別措置法 第四十一条の十八第六項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-6
- 租税特別措置法 第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- 租税特別措置法 第四十一条の十八の三第一項（公益社団法人等に寄附をした場合の所得税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- 租税特別措置法 附則第三条第二項（寄附金控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-3/par-2
- 租税特別措置法 附則第五条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5/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-20261007T211206-089, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, 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