# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の七 (Article 41-3-7)

- 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: 第四十一条の三の七 (Article 41-3-7)（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — address `art-41-3-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-7
- 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
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They are never merged and never substituted for one another.

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### 第四十一条の三の七（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

  **第一項**  令和六年六月一日において給与等（所得税法第百八十三条第一項に規定する給与等をいう。以下この条及び次条において同じ。）の支払者から主たる給与等（給与所得者の扶養控除等申告書（同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書をいう。第三項第一号及び第二号並びに次条第二項第二号において同じ。）の提出の際に経由した給与等の支払者から支払を受ける給与等をいう。以下この項及び次項において同じ。）の支払を受ける者である居住者の同日以後最初に当該支払者から支払を受ける同年中の主たる給与等（同年分の所得税に係るものに限り、同法第百九十条の規定の適用を受けるものを除く。次項及び第五項において「第一回目控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額は、当該所得税の額に相当する金額（以下この項及び次項において「第一回目控除適用給与等に係る控除前源泉徴収税額」という。）から給与特別控除額を控除した金額に相当する金額とする。この場合において、当該給与特別控除額が当該第一回目控除適用給与等に係る控除前源泉徴収税額を超えるときは、当該控除をする金額は、当該第一回目控除適用給与等に係る控除前源泉徴収税額に相当する金額とする。
  <sup>art-41-3-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1</sup>
  Where a resident is, as of June 1, 2024, a person receiving, from a person paying a salary or other wage (with "salary or other wage" meaning a salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and the following Article), payment of a principal salary or other wage (meaning a salary or other wage paid by the person paying the salary or other wage via whom the resident's salary income earner's return for deduction for Dependents, etc. (meaning the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of that Act; the same applies in paragraph (3), items (i) and (ii) and in paragraph (2), item (ii) of the following Article) was submitted; the same applies hereinafter in this paragraph and the following paragraph), the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of that Act on the first principal salary or other wage during 2024 that the resident receives from that payer on or after that date (limited to one relating to the income tax for that year and excluding one to which the provisions of Article 190 of that Act apply; referred to as the "first salary or other wage subject to the special deduction" in the following paragraph and paragraph (5)) is the amount equivalent to the amount after deducting the special deduction for salary from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first salary or other wage subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special deduction for salary exceeds the pre-deduction withholding tax on the first salary or other wage subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first salary or other wage subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、給与特別控除額を第一回目控除適用給与等に係る控除前源泉徴収税額から控除してもなお控除しきれない金額（以下この項において「第一回目控除未済給与特別控除額」という。）があるときは、当該第一回目控除未済給与特別控除額を、前項の居住者が第一回目控除適用給与等の支払を受けた日後に当該第一回目控除適用給与等の支払者から支払を受ける令和六年中の主たる給与等（同年分の所得税に係るものに限り、所得税法第百九十条の規定の適用を受けるものを除く。以下この項において「第二回目以降控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額に相当する金額（以下この項において「第二回目以降控除適用給与等に係る控除前源泉徴収税額」という。）から順次控除（それぞれの第二回目以降控除適用給与等に係る控除前源泉徴収税額に相当する金額を限度とする。）をした金額に相当する金額をもつて、それぞれの第二回目以降控除適用給与等につき同節の規定により徴収すべき所得税の額とする。
  <sup>art-41-3-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2</sup>
  In the case referred to in the preceding paragraph, if there is any amount of the special deduction for salary that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first salary or other wage subject to the special deduction (hereinafter referred to as the "special deduction for salary left after the first salary or other wage" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Section on each second or later salary or other wage subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special deduction for salary left after the first salary or other wage (up to the amount equivalent to the pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction" in this paragraph) on the principal salaries or other wages during 2024 (limited to those relating to the income tax for that year and excluding those to which the provisions of Article 190 of the Income Tax Act apply; hereinafter each referred to as a "second or later salary or other wage subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first salary or other wage subject to the special deduction after the date on which the resident received payment of the first salary or other wage subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する給与特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。
  <sup>art-41-3-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3</sup>
  The special deduction for salary prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):
  <sup>machine translation, not official</sup>

    **一**  給与所得者の扶養控除等申告書に記載された源泉控除対象配偶者（所得税法第二条第一項第三十三号の四に規定する源泉控除対象配偶者をいい、居住者に限る。第四十一条の三の九第三項第一号において同じ。）で合計所得金額の見積額が四十八万円以下である者
    <sup>art-41-3-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1</sup>
    a spouse eligible for withholding deduction (meaning a spouse eligible for withholding deduction prescribed in Article 2, paragraph (1), item (xxxiii)-4 of the Income Tax Act, limited to a resident; the same applies in Article 41-3-9, paragraph (3), item (i)) stated in the salary income earner's return for deduction for Dependents, etc., whose estimated amount of total income is 480,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  給与所得者の扶養控除等申告書に記載された控除対象扶養親族（所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る。次条第二項第二号及び第四十一条の三の九第三項第二号において同じ。）
    <sup>art-41-3-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2</sup>
    a dependent eligible for deduction (meaning a dependent eligible for deduction prescribed in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to a resident; the same applies in paragraph (2), item (ii) of the following Article and Article 41-3-9, paragraph (3), item (ii)) stated in the salary income earner's return for deduction for Dependents, etc.;
    <sup>machine translation, not official</sup>

    **三**  第五項に規定する申告書に記載された同一生計配偶者（第一号に掲げる者を除く。）
    <sup>art-41-3-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3</sup>
    a spouse in the same household (excluding a person listed in item (i)) stated in the return prescribed in paragraph (5);
    <sup>machine translation, not official</sup>

    **四**  第五項に規定する申告書に記載された扶養親族（第二号に掲げる者を除く。）
    <sup>art-41-3-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4</sup>
    a dependent (excluding a person listed in item (ii)) stated in the return prescribed in paragraph (5).
    <sup>machine translation, not official</sup>

  **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、第一項又は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、それぞれ所得税法第四編第二章第一節の規定により徴収すべき所得税の額とみなす。
  <sup>art-41-3-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-4</sup>
  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) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act, respectively.
  <sup>machine translation, not official</sup>

  **第五項**  給与等の支払を受ける第一項の居住者は、第一回目控除適用給与等の支払を受ける日までに、第三項第三号又は第四号に掲げる者に係る同項に規定する給与特別控除額について第一項又は第二項の規定の適用を受けようとする旨、これらの者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書を、第一項の給与等の支払者を経由して、その給与等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地。次条第四項において同じ。）の所轄税務署長に提出することができる。
  <sup>art-41-3-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5</sup>
  The resident referred to in paragraph (1) who receives payment of a salary or other wage may, by the date on which the resident receives payment of the first salary or other wage subject to the special deduction, submit a return stating that the resident seeks the application of the provisions of paragraph (1) or paragraph (2) with regard to the special deduction for salary prescribed in paragraph (3) relating to the persons listed in item (iii) or item (iv) of that paragraph, the names and individual numbers of those persons (or, for a person who does not have an individual number, the name) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage referred to in paragraph (1), to the district director having jurisdiction over the place for tax payment under Article 17 of the Income Tax Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment; the same applies in paragraph (4) of the following Article) for the income tax on the salary or other wage.
  <sup>machine translation, not official</sup>

  **第六項**  前項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
  <sup>art-41-3-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6</sup>
  In the case referred to in the preceding paragraph, when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.
  <sup>machine translation, not official</sup>

  **第七項**  給与等の支払を受ける第一項の居住者は、第五項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。）により提供することができる。この場合においては、同項後段の規定を準用する。
  <sup>art-41-3-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7</sup>
  The resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in paragraph (5) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph) in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第八項**  前項の規定の適用がある場合における第六項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
  <sup>art-41-3-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8</sup>
  With regard to the application of the provisions of paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".
  <sup>machine translation, not official</sup>

  **第九項**  第五項に規定する申告書の提出を受ける同項の給与等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき第三項第三号又は第四号に掲げる者の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、これらの者に係る第一項の居住者から所得税法第百九十八条第四項各号に掲げる申告書その他財務省令で定める申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第五項の規定にかかわらず、当該給与等の支払者に提出する同項に規定する申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されているこれらの者の氏名又は個人番号と異なるときは、この限りでない。
  <sup>art-41-3-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9</sup>
  Where the person paying the salary or other wage referred to in paragraph (5) who receives the submission of the return prescribed in that paragraph keeps, as provided by Order of the Ministry of Finance, a book stating the names and individual numbers of the persons listed in paragraph (3), item (iii) or item (iv) that are to be stated in the return and other matters (limited to a book prepared upon receiving, before the submission of the return, the submission of a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or any other return specified by Order of the Ministry of Finance from the resident referred to in paragraph (1) relating to those persons), the resident, notwithstanding the provisions of paragraph (5), is not required to state the individual numbers stated in the book in the return prescribed in that paragraph to be submitted to the person paying the salary or other wage; provided, however, that this does not apply if the name or individual number to be stated in the return differs from the name or individual number of those persons stated in the book.
  <sup>machine translation, not official</sup>

  **第十項**  第五項の規定の適用がある場合における所得税法第百九十八条第四項の規定及び第四十一条の三の十二第六項の規定の適用については、同法第百九十八条第四項中「次に掲げる申告書」とあるのは「次に掲げる申告書又は租税特別措置法第四十一条の三の七第五項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等）に規定する申告書」と、第四十一条の三の十二第六項中「又は所得税法第百九十八条第四項各号に掲げる申告書」とあるのは「、所得税法第百九十八条第四項各号に掲げる申告書又は第四十一条の三の七第五項に規定する申告書」とする。
  <sup>art-41-3-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10</sup>
  With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of paragraph (5) apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-7, paragraph (5) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-7, paragraph (5)".
  <sup>machine translation, not official</sup>

  **第十一項**  給与等の支払を受ける第一項の居住者が、令和六年中の地方税法（昭和二十五年法律第二百二十六号）第四十五条の二第一項に規定する給与につき同法第四十五条の三の二第一項又は第三百十七条の三の二第一項の規定により提出する申告書（同法第四十五条の三の二第三項又は第三百十七条の三の二第三項の規定により提出する申告書を含み、扶養親族（第三項第二号に掲げる者を除く。以下この項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく給与所得者の扶養親族等申告書」という。）をその給与等の支払者に提出（地方税法の規定に基づく給与所得者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の二第五項又は第三百十七条の三の二第五項に規定する電磁的方法による当該地方税法の規定に基づく給与所得者の扶養親族等申告書に記載すべき事項の提供を含む。）をした場合には、この条の規定の適用については、当該地方税法の規定に基づく給与所得者の扶養親族等申告書が当該提出をされた日（当該提出をされた日が同年六月一日前である場合には、同日）に当該扶養親族について記載がある第五項に規定する申告書が提出をされたものとみなす。ただし、当該提出をされた日前に当該申告書が提出（当該申告書の提出に代えて行う第七項に規定する電磁的方法による当該申告書に記載すべき事項の提供を含む。）をされた場合は、この限りでない。
  <sup>art-41-3-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11</sup>
  Where the resident referred to in paragraph (1) who receives payment of a salary or other wage has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act (Act No. 226 of 1950) with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (5) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.
  <sup>machine translation, not official</sup>

  **第十二項**  前項本文の場合には、同項の地方税法の規定に基づく給与所得者の扶養親族等申告書に記載された事項のうち第五項に規定する事項に相当するものは、同項に規定する申告書に記載されたものとみなす。
  <sup>art-41-3-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12</sup>
  In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (5) are deemed to have been stated in the return prescribed in that paragraph.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-3-7/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- art-41-3-7/par-1: 同法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-7/par-1: 同法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8
- art-41-3-7/par-1: この項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-1: この条 → 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-41-3-7/par-1: 第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-1: 次条第二項第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-7/par-1: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-1: 次項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-1: 次条 → 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-41-3-7/par-1: 第三項第一号 → 租税特別措置法 第四十一条の三の七第三項第一号 (Article 41-3-7, paragraph (3), item (i)), art-41-3-7/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1
- art-41-3-7/par-2: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-7/par-2: 前項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-2: この項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-3: 前二項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-3: 前二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-3/item-1: 所得税法第二条第一項第三十三号の四 → 所得税法 第二条第一項第三十三号の四 (Article 2, paragraph (1), item (xxxiii-4)), art-2/par-1/item-33-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-4
- art-41-3-7/par-3/item-1: 第四十一条の三の九第三項第一号 → 租税特別措置法 第四十一条の三の九第三項第一号 (Article 41-3-9, paragraph (3), item (i)), art-41-3-9/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1
- art-41-3-7/par-3/item-2: 所得税法第二条第一項第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-41-3-7/par-3/item-2: 第四十一条の三の九第三項第二号 → 租税特別措置法 第四十一条の三の九第三項第二号 (Article 41-3-9, paragraph (3), item (ii)), art-41-3-9/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2
- art-41-3-7/par-3/item-2: 次条第二項第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-7/par-3/item-3: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-3/item-3: 第一号 → 租税特別措置法 第四十一条の三の七第三項第一号 (Article 41-3-7, paragraph (3), item (i)), art-41-3-7/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1
- art-41-3-7/par-3/item-4: 第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-3/item-4: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-4: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-4: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-5: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-41-3-7/par-5: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-41-3-7/par-5: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-5: 同項 → 租税特別措置法 第四十一条の三の七第三項 (Article 41-3-7, paragraph (3)), art-41-3-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
- art-41-3-7/par-5: 第三項第三号 → 租税特別措置法 第四十一条の三の七第三項第三号 (Article 41-3-7, paragraph (3), item (iii)), art-41-3-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
- art-41-3-7/par-5: 次条第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-7/par-5: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-5: 第四号 → 租税特別措置法 第四十一条の三の七第三項第四号 (Article 41-3-7, paragraph (3), item (iv)), art-41-3-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
- art-41-3-7/par-6: 前項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-7: 所得税法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-41-3-7/par-7: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-7: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-8: 前項 → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-7/par-8: 第六項 → 租税特別措置法 第四十一条の三の七第六項 (Article 41-3-7, paragraph (6)), art-41-3-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6
- art-41-3-7/par-9: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-7/par-9: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-9: 第三項第三号 → 租税特別措置法 第四十一条の三の七第三項第三号 (Article 41-3-7, paragraph (3), item (iii)), art-41-3-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
- art-41-3-7/par-9: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-9: 第四号 → 租税特別措置法 第四十一条の三の七第三項第四号 (Article 41-3-7, paragraph (3), item (iv)), art-41-3-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
- art-41-3-7/par-10: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-7/par-10: 第四十一条の三の十二第六項 → 租税特別措置法 第四十一条の三の十二第六項 (Article 41-3-12, paragraph (6)), art-41-3-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
- art-41-3-7/par-10: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-11: 地方税法（昭和二十五年法律第二百二十六号）第四十五条の二第一項 → e-Gov law 325AC0000000226, 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第一項 → e-Gov law 325AC0000000226, 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第一項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第三項 → e-Gov law 325AC0000000226, 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第三項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第五項 → e-Gov law 325AC0000000226, 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第五項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — not held in this collection
- art-41-3-7/par-11: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-11: 第三項第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-11: この条 → 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-41-3-7/par-11: 次項 → 租税特別措置法 第四十一条の三の七第十二項 (Article 41-3-7, paragraph (12)), art-41-3-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12
- art-41-3-7/par-11: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-11: 第七項 → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-7/par-11: この項 → 租税特別措置法 第四十一条の三の七第十一項 (Article 41-3-7, paragraph (11)), art-41-3-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11
- art-41-3-7/par-12: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-12: 前項 → 租税特別措置法 第四十一条の三の七第十一項 (Article 41-3-7, paragraph (11)), art-41-3-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11

## Cited by

21 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 第二十八条第二項（源泉徴収義務等） — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-2 · https://japanlaw.org/l/423AC0000000117/art-28/par-2
- 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 第四十一条の三の七第一項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- 租税特別措置法 第四十一条の三の七第二項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- 租税特別措置法 第四十一条の三の七第三項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
- 租税特別措置法 第四十一条の三の七第三項第三号（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
- 租税特別措置法 第四十一条の三の七第三項第四号（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
- 租税特別措置法 第四十一条の三の七第四項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-4
- 租税特別措置法 第四十一条の三の七第五項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- 租税特別措置法 第四十一条の三の七第六項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6
- 租税特別措置法 第四十一条の三の七第七項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- 租税特別措置法 第四十一条の三の七第八項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8
- 租税特別措置法 第四十一条の三の七第九項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9
- 租税特別措置法 第四十一条の三の七第十項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10
- 租税特別措置法 第四十一条の三の七第十一項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11
- 租税特別措置法 第四十一条の三の七第十二項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12
- 租税特別措置法 第四十一条の三の八第六項（令和六年における年末調整に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-6
- 租税特別措置法 第四十一条の三の八第七項（令和六年における年末調整に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7
- 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
- 租税特別措置法 附則第三十四条第三項（令和六年分における特別税額控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-3
- 租税特別措置法 附則第三十四条第四項（令和六年分における特別税額控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-4

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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-20261007T211206-079, 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