# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の五 (Article 41-3-5) - 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: 第四十一条の三の五 (Article 41-3-5)（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — address `art-41-3-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-5 - 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. --- ### 第四十一条の三の五（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024 caption: machine translation, not official 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 **第一項** 居住者（所得税法第百七条第一項各号に掲げる居住者を除く。）の令和六年分の所得税に係る前条第一号の規定により読み替えて適用される同法第百四条第一項の規定により同項に規定する第一期（次条第三項第一号及び第四項第一号において「第一期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。 art-41-3-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1 The amount of income tax to be paid during the first period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "first period" in paragraph (3), item (i) and paragraph (4), item (i) of the following Article) pursuant to the provisions of that paragraph as applied with the replacement of terms under item (i) of the preceding Article, relating to the income tax for 2024 of a resident (excluding a resident listed in any of the items of Article 107, paragraph (1) of that Act), is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax. machine translation, not official **第二項** 所得税法第百七条第一項各号に掲げる居住者の令和六年分の所得税に係る同項の規定により同法第百四条第一項に規定する第二期（次条第三項第二号、第四項及び第五項において「第二期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。 art-41-3-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2 The amount of income tax to be paid during the second period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "second period" in paragraph (3), item (ii), paragraph (4) and paragraph (5) of the following Article) pursuant to the provisions of Article 107, paragraph (1) of that Act, relating to the income tax for 2024 of a resident listed in any of the items of that paragraph, is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax. machine translation, not official **第三項** 前二項に規定する予定納税特別控除額は、三万円とする。 art-41-3-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3 The special deduction from tax prepayment prescribed in the preceding two paragraphs is 30,000 yen. machine translation, not official **第四項** 第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項の規定による控除をした後の金額に相当する金額は所得税法第百四条第一項の規定により納付すべき所得税の額と、第二項の規定による控除をした後の金額に相当する金額は同法第百七条第一項の規定により納付すべき所得税の額とみなす。 art-41-3-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-4 With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) is deemed to be the amount of income tax to be paid under Article 104, paragraph (1) of the Income Tax Act, and the amount equivalent to the amount after the deduction under paragraph (2) is deemed to be the amount of income tax to be paid under Article 107, paragraph (1) of that Act. machine translation, not official --- ## Cites - art-41-3-5/par-1: 同法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - art-41-3-5/par-1: 所得税法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1 - art-41-3-5/par-1: 第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1 - art-41-3-5/par-1: 前条第一号 → 租税特別措置法 第四十一条の三の四第一項第一号 (Article 41-3-4, paragraph (1), item (i)), art-41-3-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1 - art-41-3-5/par-1: 次条第三項第一号 → 租税特別措置法 第四十一条の三の六第三項第一号 (Article 41-3-6, paragraph (3), item (i)), art-41-3-6/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1 - art-41-3-5/par-2: 同法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - art-41-3-5/par-2: 所得税法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1 - art-41-3-5/par-2: 第五項 → 租税特別措置法 第四十一条の三の六第五項 (Article 41-3-6, paragraph (5)), art-41-3-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5 - art-41-3-5/par-2: 第四項 → 租税特別措置法 第四十一条の三の六第四項 (Article 41-3-6, paragraph (4)), art-41-3-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4 - art-41-3-5/par-2: 次条第三項第二号 → 租税特別措置法 第四十一条の三の六第三項第二号 (Article 41-3-6, paragraph (3), item (ii)), art-41-3-6/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-2 - art-41-3-5/par-3: 前二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2 - art-41-3-5/par-3: 前二項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1 - art-41-3-5/par-4: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1 - art-41-3-5/par-4: 同法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1 - art-41-3-5/par-4: 第二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2 - art-41-3-5/par-4: 第一項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 租税特別措置法 第四十一条の三の五第三項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3 - 租税特別措置法 第四十一条の三の五第四項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-4 - 租税特別措置法 第四十一条の三の六第一項（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1 - 租税特別措置法 第四十一条の三の六第二項（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-2 - 租税特別措置法 第四十一条の三の六第三項第一号（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1 - 租税特別措置法 第四十一条の三の十第一項（政令への委任） — 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 --- ## 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-20261007T211206-078, 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