# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の十 (Article 41-3-10) - 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: 第四十一条の三の十 (Article 41-3-10)（政令への委任） — address `art-41-3-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-10 - 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. --- ### 第四十一条の三の十（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official art-41-3-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-10 **第一項** 第四十一条の三の三第三項から第七項まで及び第四十一条の三の四から前条までに定めるもののほか、一の居住者の配偶者がその居住者の同一生計配偶者に該当し、かつ、他の居住者の扶養親族にも該当する場合その他の場合における同一生計配偶者及び扶養親族の所属の判定に必要な事項、この節の規定の適用がある場合における所得税法その他の法令の規定の技術的読替えその他この節の規定の適用に関し必要な事項は、政令で定める。 art-41-3-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-10/par-1 Beyond what is provided for in Article 41-3-3, paragraphs (3) through (7) and Article 41-3-4 through the preceding Article, matters necessary for determining to whom a spouse in the same household or a dependent belongs in the case where the spouse of one resident falls under a spouse in the same household of that resident and also falls under a dependent of another resident and in other cases, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations where the provisions of this Section apply, and other necessary matters concerning the application of the provisions of this Section are specified by Cabinet Order. machine translation, not official --- ## Cites - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の四 (Article 41-3-4), art-41-3-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4 - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の九 (Article 41-3-9), art-41-3-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-9 - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の七 (Article 41-3-7), art-41-3-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7 - art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第七項 (Article 41-3-3, paragraph (7)), art-41-3-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-7 - art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第五項 (Article 41-3-3, paragraph (5)), art-41-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-5 - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の五 (Article 41-3-5), art-41-3-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-5 - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の六 (Article 41-3-6), art-41-3-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6 - art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第三項 (Article 41-3-3, paragraph (3)), art-41-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-3 - art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の八 (Article 41-3-8), art-41-3-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8 - art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第四項 (Article 41-3-3, paragraph (4)), art-41-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-4 - art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第六項 (Article 41-3-3, paragraph (6)), art-41-3-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-6 --- ## 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-20261007T211206-080, 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