# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十八の三 (Article 41-18-3)

- 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: 第四十一条の十八の三 (Article 41-18-3)（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） — address `art-41-18-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-18-3
- 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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### 第四十一条の十八の三（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） — Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-41-18-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3</sup>

  **第一項**  個人が支出した所得税法第七十八条第二項に規定する特定寄附金のうち、次に掲げるもの（同条第一項の規定の適用を受けるものを除く。以下この項において「税額控除対象寄附金」という。）については、その年中に支出した税額控除対象寄附金の額の合計額（その年中に支出した特定寄附金等の金額（同条第二項に規定する特定寄附金の額及び第四十一条の十八第一項又は前条第一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。）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所得控除対象寄附金の額（当該特定寄附金等の金額から税額控除対象寄附金の額の合計額を控除した残額をいう。以下この項において同じ。）を控除した残額）が二千円（その年中に支出した当該所得控除対象寄附金の額がある場合には、二千円から当該所得控除対象寄附金の額を控除した残額）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四十に相当する金額（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-41-18-3/par-1 · 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</sup>
  With respect to the specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act expended by an individual that are listed below (excluding those to which the provisions of paragraph (1) of that Article are applied; hereinafter referred to in this paragraph as "donations eligible for tax credit"), where the total amount of donations eligible for tax credit expended during the year (where the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in paragraph (2) of that Article, the amount of those deemed to be specified donations pursuant to the provisions of Article 41-18, paragraph (1) or paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in paragraph (1) of the following Article 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 donations eligible for income deduction (meaning the balance after deducting the total amount of donations eligible for tax credit from the amount of the specified donations, etc.; hereinafter the same applies in this paragraph) from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of donations eligible for income deduction expended during the year, the balance after deducting the amount of donations eligible for income deduction from 2,000 yen), the amount equivalent to 40 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>

    **一**  次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金
    <sup>art-41-18-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1</sup>
    donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens):
    <sup>machine translation, not official</sup>

      **イ**  公益社団法人及び公益財団法人
      <sup>art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-1</sup>
      incorporated public interest associations and incorporated public interest foundations;
      <sup>machine translation, not official</sup>

      **ロ**  私立学校法（昭和二十四年法律第二百七十号）第三条に規定する学校法人及び同法第百五十二条第五項の規定により設立された法人
      <sup>art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-2</sup>
      school corporations prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949) and corporations established pursuant to the provisions of Article 152, paragraph (5) of that Act;
      <sup>machine translation, not official</sup>

      **ハ**  社会福祉法人
      <sup>art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-3</sup>
      social welfare corporations;
      <sup>machine translation, not official</sup>

      **ニ**  更生保護法人
      <sup>art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-4</sup>
      offender rehabilitation corporations.
      <sup>machine translation, not official</sup>

    **二**  次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生に対する修学の支援のための事業に充てられることが確実であるものとして政令で定めるもの
    <sup>art-41-18-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2</sup>
    among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects to support students in their studies:
    <sup>machine translation, not official</sup>

      **イ**  国立大学法人
      <sup>art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-1</sup>
      national university corporations;
      <sup>machine translation, not official</sup>

      **ロ**  公立大学法人
      <sup>art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-2</sup>
      public university corporations;
      <sup>machine translation, not official</sup>

      **ハ**  独立行政法人国立高等専門学校機構及び独立行政法人日本学生支援機構
      <sup>art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-3</sup>
      the Independent Administrative Agency National Institute of Technology and the Independent Administrative Agency Japan Student Services Organization.
      <sup>machine translation, not official</sup>

    **三**  次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生又は不安定な雇用状態にある研究者に対するこれらの者が行う研究への助成又は研究者としての能力の向上のための事業に充てられることが確実であるものとして政令で定めるもの
    <sup>art-41-18-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3</sup>
    among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects for grants to students or researchers in unstable employment for research conducted by them, or for projects to improve their abilities as researchers:
    <sup>machine translation, not official</sup>

      **イ**  国立大学法人及び大学共同利用機関法人
      <sup>art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-1</sup>
      national university corporations and inter-university research institute corporations;
      <sup>machine translation, not official</sup>

      **ロ**  公立大学法人
      <sup>art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-2</sup>
      public university corporations;
      <sup>machine translation, not official</sup>

      **ハ**  独立行政法人国立高等専門学校機構
      <sup>art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-3</sup>
      the Independent Administrative Agency National Institute of Technology.
      <sup>machine translation, not official</sup>

  **第二項**  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-41-18-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2</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>

  **第三項**  所得税法第九十二条第二項の規定は、第一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）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-41-18-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3</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 (1). 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 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) 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>

  **第四項**  その年分の所得税について第一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）」とする。
  <sup>art-41-18-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4</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 (1) 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 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第五項**  前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-18-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-5</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 (1).
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-18-3/par-1: 同条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- art-41-18-3/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-41-18-3/par-1: 前条第一項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- art-41-18-3/par-1: 次条第一項 → 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-41-18-3/par-1: この項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — 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
- art-41-18-3/par-1: 第四十一条の十八第一項 → 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-41-18-3/par-1/item-1/sub-2: 私立学校法（昭和二十四年法律第二百七十号）第三条 → e-Gov law 324AC0000000270, 第三条 (Article 3), art-3 — not held in this collection
- art-41-18-3/par-1/item-1/sub-2: 同法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-41-18-3/par-2: 前項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — 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
- art-41-18-3/par-3: 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-41-18-3/par-3: 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-41-18-3/par-3: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — 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
- art-41-18-3/par-4: 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-41-18-3/par-4: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — 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
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第四項 (Article 41-18-3, paragraph (4)), art-41-18-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4
- art-41-18-3/par-5: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — 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
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第三項 (Article 41-18-3, paragraph (3)), art-41-18-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第二項 (Article 41-18-3, paragraph (2)), art-41-18-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2

## Cited by

10 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 第四条の五第九項（特定寄附信託の利子所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-9
- 租税特別措置法 第四十条第二十一項（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-40/par-21 · https://japanlaw.org/l/332AC0000000026/art-40/par-21
- 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 第四十一条の十八の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2
- 租税特別措置法 第四十一条の十八の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3
- 租税特別措置法 第四十一条の十八の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4
- 租税特別措置法 第四十一条の十八の三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-5
- 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

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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-20261007T211206-090, 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