# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の三の九 (Article 41-3-9) - 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: 第四十一条の三の九 (Article 41-3-9)（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — address `art-41-3-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-3-9 - 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. --- ### 第四十一条の三の九（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024 caption: machine translation, not official 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 **第一項** 所得税法第三十五条第三項に規定する公的年金等で政令で定めるもの（以下この項、次項及び第五項において「特定公的年金等」という。）の支払を受ける者である居住者の令和六年六月一日以後最初に当該特定公的年金等の支払者から支払を受ける同年分の所得税に係る特定公的年金等で政令で定めるもの（次項において「第一回目控除適用公的年金等」という。）につき同法第四編第三章の二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「第一回目控除適用公的年金等に係る控除前源泉徴収税額」という。）から年金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、当該年金特別控除額が当該第一回目控除適用公的年金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公的年金等に係る控除前源泉徴収税額に相当する金額とする。 art-41-3-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 The amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act on the specified public pension or retirement package specified by Cabinet Order relating to the income tax for 2024 (referred to as the "first public pension or retirement package subject to the special deduction" in the following paragraph) that a resident who is a person receiving payment of public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are specified by Cabinet Order (each hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (5)) first receives from the person paying the specified public pension or retirement package on or after June 1, 2024 is the amount equivalent to the amount after deducting the special pension deduction from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special pension deduction exceeds the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction. machine translation, not official **第二項** 前項の場合において、年金特別控除額を第一回目控除適用公的年金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「第一回目控除未済年金特別控除額」という。）があるときは、当該第一回目控除未済年金特別控除額を、前項の居住者が第一回目控除適用公的年金等の支払を受けた日後に当該第一回目控除適用公的年金等の支払者から支払を受ける令和六年分の所得税に係る特定公的年金等で政令で定めるもの（以下この項において「第二回目以降控除適用公的年金等」という。）につき所得税法第四編第三章の二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公的年金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公的年金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公的年金等につき同章の規定により徴収すべき所得税の額とする。 art-41-3-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 In the case referred to in the preceding paragraph, if there is any amount of the special pension deduction that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction (hereinafter referred to as the "special pension deduction not deducted at the first payment" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Chapter on each second or later public pension or retirement package subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special pension deduction not deducted at the first payment (up to the amount equivalent to the pre-deduction withholding tax on the second or later public pension or retirement package 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 III-2 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction" in this paragraph) on the specified public pensions or retirement packages relating to the income tax for 2024 that are specified by Cabinet Order (hereinafter each referred to as a "second or later public pension or retirement package subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first public pension or retirement package subject to the special deduction after the date on which the resident received payment of the first public pension or retirement package subject to the special deduction. machine translation, not official **第三項** 前二項に規定する年金特別控除額は、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。 art-41-3-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3 The special pension deduction 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): machine translation, not official **一** 公的年金等の受給者の扶養親族等申告書（所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書をいう。次号において同じ。）に記載された源泉控除対象配偶者で合計所得金額の見積額が四十八万円以下である者 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 a spouse eligible for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package (meaning the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act; the same applies in the following item), whose estimated amount of total income is 480,000 yen or less; machine translation, not official **二** 公的年金等の受給者の扶養親族等申告書に記載された控除対象扶養親族 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 a dependent eligible for deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package. 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三章の二の規定により徴収すべき所得税の額とみなす。 art-41-3-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/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) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act, respectively. machine translation, not official **第五項** 特定公的年金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第四十五条の三の三第一項に規定する公的年金等につき同項又は同法第三百十七条の三の三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三第二項又は第三百十七条の三の三第二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。以下この項及び次項において同じ。）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公的年金等受給者の扶養親族等申告書」という。）をその特定公的年金等の支払者に提出（地方税法の規定に基づく公的年金等受給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三第四項又は第三百十七条の三の三第四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公的年金等受給者の扶養親族等申告書に記載すべき事項の提供を含む。次項において同じ。）をした場合には、当該扶養親族を同号に掲げる者とみなして、この条の規定を適用する。 art-41-3-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 Where the resident referred to in paragraph (1) who receives payment of a specified public pension or retirement package has submitted to the person paying the specified public pension or retirement package a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (1) of the Local Tax Act or Article 317-3-3, paragraph (1) of that Act with regard to the public pensions or retirement packages prescribed in Article 45-3-3, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) 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 and the following paragraph); hereinafter referred to as a "return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-3, paragraph (4) or Article 317-3-3, paragraph (4) of that Act in lieu of submitting the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act; the same applies in the following paragraph), the provisions of this Article apply by deeming the dependent to be a person listed in that item. machine translation, not official **第六項** 前項の場合には、同項の地方税法の規定に基づく公的年金等受給者の扶養親族等申告書に記載された事項（地方税法第四十五条の三の三第二項又は第三百十七条の三の三第二項の規定による申告書が提出をされた場合には、これらの規定に規定する記載すべき事項）のうち当該扶養親族の氏名その他財務省令で定める事項は、第三項第一号に規定する公的年金等の受給者の扶養親族等申告書に記載されたものとみなす。 art-41-3-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6 In the case referred to in the preceding paragraph, the name of the dependent and other matters specified by Order of the Ministry of Finance, out of the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act referred to in that paragraph (or, where a return under Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of the Local Tax Act has been submitted, the matters to be stated as prescribed in those provisions), are deemed to have been stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (3), item (i). machine translation, not official --- ## Cites - art-41-3-9/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 - art-41-3-9/par-1: 次項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 - art-41-3-9/par-1: 第五項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 - art-41-3-9/par-1: この項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - art-41-3-9/par-2: この項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 - art-41-3-9/par-2: 前項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - art-41-3-9/par-3: 前二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 - art-41-3-9/par-3: 前二項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - art-41-3-9/par-3/item-1: 所得税法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/en/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8 - art-41-3-9/par-3/item-1: 次号 → 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-41-3-9/par-4: 第二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 - art-41-3-9/par-4: 第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - art-41-3-9/par-5: 地方税法第四十五条の三の三第一項 → e-Gov law 325AC0000000226, 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — not held in this collection - art-41-3-9/par-5: 同法第三百十七条の三の三第一項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — not held in this collection - art-41-3-9/par-5: 同法第四十五条の三の三第二項 → e-Gov law 325AC0000000226, 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — not held in this collection - art-41-3-9/par-5: 第三百十七条の三の三第二項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — not held in this collection - art-41-3-9/par-5: 同法第四十五条の三の三第四項 → e-Gov law 325AC0000000226, 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — not held in this collection - art-41-3-9/par-5: 第三百十七条の三の三第四項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — not held in this collection - art-41-3-9/par-5: この条 → 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-41-3-9/par-5: 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-41-3-9/par-5: この項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 - art-41-3-9/par-5: 次項 → 租税特別措置法 第四十一条の三の九第六項 (Article 41-3-9, paragraph (6)), art-41-3-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6 - art-41-3-9/par-5: 第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - art-41-3-9/par-6: 地方税法第四十五条の三の三第二項 → e-Gov law 325AC0000000226, 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — not held in this collection - art-41-3-9/par-6: 第三百十七条の三の三第二項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — not held in this collection - art-41-3-9/par-6: 前項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 - art-41-3-9/par-6: 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 ## Cited by 12 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三項第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1 - 租税特別措置法 第四十一条の三の七第三項第二号（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-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2 - 租税特別措置法 第四十一条の三の九第一項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1 - 租税特別措置法 第四十一条の三の九第二項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2 - 租税特別措置法 第四十一条の三の九第三項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3 - 租税特別措置法 第四十一条の三の九第三項第一号（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1 - 租税特別措置法 第四十一条の三の九第四項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-4 - 租税特別措置法 第四十一条の三の九第五項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5 - 租税特別措置法 第四十一条の三の九第六項（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6 - 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-20261007T211206-080, 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