# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十二条の十二の六 (Article 42-12-6)

- 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: 第四十二条の十二の六 (Article 42-12-6)（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — address `art-42-12-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-42-12-6
- 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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### 第四十二条の十二の六（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — Special Depreciation or Special Corporation Tax Credit Where Production Process Efficiency Improvement Equipment, etc. Is Acquired, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-42-12-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6</sup>

  **第一項**  青色申告書を提出する法人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び次項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。以下この項及び次項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（次項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供した場合（貸付けの用に供した場合を除く。次項において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度並びに次条第一項に規定する確認を受けた法人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日を含む各事業年度を除く。次項において「供用年度」という。）の当該生産工程効率化等設備の償却限度額は、法人税法第三十一条第一項又は第二項の規定にかかわらず、当該生産工程効率化等設備の普通償却限度額と特別償却限度額（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。次項において「基準取得価額」という。）の百分の三十に相当する金額をいう。）との合計額とする。
  <sup>art-42-12-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1</sup>
  If a corporation that files a blue return and that is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to as an "environmental burden reduction business activity plan" in this paragraph), that certification (hereinafter referred to as a "business activity plan approval" in this paragraph); hereinafter referred to as a "specified certification" in this paragraph and the following paragraph), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to as "business adaptation for reducing environmental load through energy use" in this paragraph), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (if a certification of change under the provisions of Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to as a "specified certified energy-use environmental burden reduction business adaptation plan" in this paragraph and the following paragraph) states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "production process efficiency improvement equipment, etc." in this Article) is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to as a "certified energy-use environmental burden reduction business adaptation operator" in the following paragraph), within the period from the date of the specified certification to the day on which three years have elapsed from that date, acquires production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that have not been put to use for business since their manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the business of the corporation in Japan (excluding where it is put to use for lending; the same applies in the following paragraph), the depreciation limit of the production process efficiency improvement equipment, etc. for the business year that includes the date on which it was put to use for the business (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation, and each business year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in paragraph (1) of the following Article of a corporation that has received the confirmation prescribed in that paragraph; referred to as the "business year of commencement of use" in the following paragraph) is, notwithstanding the provisions of Article 31, paragraph (1) or (2) of the Corporation Tax Act, the sum of the ordinary depreciation limit of the production process efficiency improvement equipment, etc. and its special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of the production process efficiency improvement equipment, etc. (if the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to as the "base acquisition cost" in the following paragraph)).
  <sup>machine translation, not official</sup>

  **第二項**  青色申告書を提出する法人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた特定認定に係る認定エネルギー利用環境負荷低減事業適応事業者であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供した場合において、当該生産工程効率化等設備につき前項の規定の適用を受けないときは、供用年度の所得に対する調整前法人税額（第四十二条の四第十九項第二号に規定する調整前法人税額をいう。以下この条において同じ。）からその事業の用に供した当該生産工程効率化等設備の基準取得価額に次の各号に掲げる生産工程効率化等設備の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該法人の供用年度における税額控除限度額が、当該法人の当該供用年度の所得に対する調整前法人税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
  <sup>art-42-12-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2</sup>
  If a corporation that files a blue return and that is a certified energy-use environmental burden reduction business adaptation operator pertaining to a specified certification granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028, within the period from the date of the specified certification to the day on which three years have elapsed from that date, acquires production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that have not been put to use for business since their manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the business of the corporation in Japan, and the provisions of the preceding paragraph are not applied to the production process efficiency improvement equipment, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business by the rate specified in each of the following items according to the category of production process efficiency improvement equipment, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted from the corporation tax before adjustment on the income for the business year of commencement of use (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); the same applies hereinafter in this Article). In this case, if the maximum tax credit of the corporation for the business year of commencement of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
  <sup>machine translation, not official</sup>

    **一**  第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。次号において「中小企業者」という。）が事業の用に供した生産工程効率化等設備　次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
    <sup>art-42-12-6/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1</sup>
    production process efficiency improvement equipment, etc. put to use for business by a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph; referred to as a "small and medium sized enterprise" in the following item): the rate specified in each of the following according to the category of production process efficiency improvement equipment, etc. listed therein:
    <sup>machine translation, not official</sup>

      **イ**  当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に著しく資するものとして政令で定めるもの　百分の十
      <sup>art-42-12-6/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1/sub-1</sup>
      production process efficiency improvement equipment, etc. specified by Cabinet Order as contributing remarkably to reducing the environmental load from the use of energy: 10 percent;
      <sup>machine translation, not official</sup>

      **ロ**  イに掲げるもの以外の生産工程効率化等設備　百分の五
      <sup>art-42-12-6/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1/sub-2</sup>
      production process efficiency improvement equipment, etc. other than that listed in (a): 5 percent.
      <sup>machine translation, not official</sup>

    **二**  中小企業者以外の法人が事業の用に供した生産工程効率化等設備　次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
    <sup>art-42-12-6/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2</sup>
    production process efficiency improvement equipment, etc. put to use for business by a corporation other than a small and medium sized enterprise: the rate specified in each of the following according to the category of production process efficiency improvement equipment, etc. listed therein:
    <sup>machine translation, not official</sup>

      **イ**  当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に特に著しく資するものとして政令で定めるもの　百分の八
      <sup>art-42-12-6/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2/sub-1</sup>
      production process efficiency improvement equipment, etc. specified by Cabinet Order as contributing particularly remarkably to reducing the environmental load from the use of energy: 8 percent;
      <sup>machine translation, not official</sup>

      **ロ**  イに掲げるもの以外の生産工程効率化等設備　百分の三
      <sup>art-42-12-6/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2/sub-2</sup>
      production process efficiency improvement equipment, etc. other than that listed in (a): 3 percent.
      <sup>machine translation, not official</sup>

  **第三項**  青色申告書を提出する法人で新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の三十五に規定する認定事業適応事業者（第六項において「認定産業競争力基盤強化商品生産販売事業者」という。）であるものが、その同法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するものに限る。第六項において「認定エネルギー利用環境負荷低減事業適応計画」という。）に記載された同法第二条第十四項に規定する産業競争力基盤強化商品（第六項において「産業競争力基盤強化商品」という。）のうち同条第十四項の半導体（以下この項及び第六項において「半導体」という。）の生産をするための設備の新設又は増設をする場合において、当該新設若しくは増設に係る機械その他の減価償却資産（以下この項及び第十三項において「半導体生産用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は半導体生産用資産を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供したときは、当該半導体生産用資産につき前二項の規定の適用を受ける場合を除き、その事業の用に供した日（以下この項において「供用日」という。）から当該認定の日以後十年を経過する日まで（同日までに同法第二十一条の二十三第二項又は第三項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の期間（以下この項において「対象期間」という。）内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「供用中年度」という。）の所得に対する調整前法人税額から、当該半導体生産用資産により生産された半導体が次の各号に掲げる半導体のいずれに該当するかに応じ当該各号に定める金額と、その事業の用に供した当該半導体生産用資産及びこれとともに当該半導体を生産するために直接又は間接に使用する減価償却資産に対して投資した金額の合計額として財務省令で定める金額に相当する金額（当該半導体生産用資産について既にこの項の規定により当該供用中年度前の各事業年度の所得に対する調整前法人税額から控除された金額その他政令で定める金額がある場合には、これらの金額を控除した残額）とのうちいずれか少ない金額の合計額（以下この項及び第五項において「半導体税額控除限度額」という。）を控除する。この場合において、当該法人の当該供用中年度における半導体税額控除限度額が、当該法人の当該供用中年度の所得に対する調整前法人税額の百分の二十に相当する金額（前項の規定により当該供用中年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
  <sup>art-42-12-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3</sup>
  If a corporation that files a blue return and that is a certified business adaptation business operator prescribed in Article 21-35 of the Act on Strengthening Industrial Competitiveness (referred to as a "certified producer and seller of industrial competitiveness base-strengthening products" in paragraph (6)) pertaining to a certification under Article 21-22, paragraph (1) of that Act granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027 newly establishes or expands facilities for producing the semiconductors referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "semiconductors" in this paragraph and paragraph (6)), out of the products for strengthening the industrial competitiveness base prescribed in paragraph (14) of that Article (referred to as "products for strengthening the industrial competitiveness base" in paragraph (6)) that are stated in its certified business adaptation plan prescribed in Article 21-23, paragraph (2) of that Act (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act; referred to as a "certified energy-use environmental burden reduction business adaptation plan" in paragraph (6)), and acquires machinery or other depreciable assets pertaining to the new establishment or expansion (hereinafter referred to as "semiconductor production assets" in this paragraph and paragraph (13)) that have not been put to use for business since their manufacture or construction, or manufactures or constructs semiconductor production assets, and puts them to use for the business of the corporation in Japan, the sum of the lesser of the amount specified in each of the following items according to which of the semiconductors listed in those items the semiconductors produced by the semiconductor production assets fall under, and the amount equivalent to the amount specified by Order of the Ministry of Finance as the total amount invested in the semiconductor production assets put to use for the business and in the depreciable assets used directly or indirectly together with them to produce those semiconductors (if there is an amount already deducted, pursuant to the provisions of this paragraph, from the corporation tax before adjustment on the income for each business year preceding the business year of use with respect to those semiconductor production assets, or any other amount specified by Cabinet Order, the remaining amount after deducting those amounts) (hereinafter referred to as the "semiconductor tax credit limit" in this paragraph and paragraph (5)) is deducted from the corporation tax before adjustment on the income for each business year that includes a day within the period from the date on which they were put to use for the business (hereinafter referred to as the "date of commencement of use" in this paragraph) until the date on which ten years have elapsed from the date of the certification (if the certification is revoked pursuant to the provisions of Article 21-23, paragraph (2) or (3) of that Act by that date, until the day before the date of the revocation) (hereinafter referred to as "the applicable period" in this paragraph) (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; hereinafter referred to as the "business year of use" in this paragraph), except where the provisions of the preceding two paragraphs are applied to those semiconductor production assets. In this case, if the semiconductor tax credit limit of the corporation for the business year of use exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year of use (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year of use pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
  <sup>machine translation, not official</sup>

    **一**  演算を行う半導体（以下この号において「演算半導体」という。）　一万六千円（トランジスター上に配置される導線の中心の間隔が最も短い箇所において百三十ナノメートルを超える演算半導体にあつては、一万六千円に当該演算半導体の標準的な価額の基準演算半導体（トランジスター上に配置される導線の中心の間隔が最も短い箇所において百三十ナノメートル以下の演算半導体をいう。）の標準的な価額に対する割合として政令で定める割合を乗じて計算した金額）に、当該半導体生産用資産により生産された演算半導体のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの直径二百ミリメートルのウエハーで換算した枚数を次に掲げるその販売された日の属する期間ごとに区分した枚数として財務省令で定めるところにより証明がされた数にそれぞれ次に定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1</sup>
    semiconductors that perform computation (hereinafter referred to as "computing semiconductors" in this item): the amount calculated by multiplying 16,000 yen (for computing semiconductors in which the interval between the centers of the conductors arranged on the transistors exceeds 130 nanometers at the point where it is shortest, the amount calculated by multiplying 16,000 yen by the rate specified by Cabinet Order as the ratio of the standard price of those computing semiconductors to the standard price of reference computing semiconductors (meaning computing semiconductors in which the interval between the centers of the conductors arranged on the transistors is 130 nanometers or less at the point where it is shortest)) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of wafers, converted into wafers 200 millimeters in diameter, of the computing semiconductors produced by the semiconductor production assets that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the following periods to which the dates of sale belong, by the rates specified respectively below:
    <sup>machine translation, not official</sup>

      **イ**  供用日から供用日以後七年を経過する日までの期間　百分の百
      <sup>art-42-12-6/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-1</sup>
      the period from the date of commencement of use until the date on which seven years have elapsed from the date of commencement of use: 100 percent;
      <sup>machine translation, not official</sup>

      **ロ**  供用日以後七年を経過する日の翌日から供用日以後八年を経過する日までの期間　百分の七十五
      <sup>art-42-12-6/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-2</sup>
      the period from the day following the date on which seven years have elapsed from the date of commencement of use until the date on which eight years have elapsed from the date of commencement of use: 75 percent;
      <sup>machine translation, not official</sup>

      **ハ**  供用日以後八年を経過する日の翌日から供用日以後九年を経過する日までの期間　百分の五十
      <sup>art-42-12-6/par-3/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-3</sup>
      the period from the day following the date on which eight years have elapsed from the date of commencement of use until the date on which nine years have elapsed from the date of commencement of use: 50 percent;
      <sup>machine translation, not official</sup>

      **ニ**  供用日以後九年を経過する日の翌日以後の期間　百分の二十五
      <sup>art-42-12-6/par-3/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1/sub-4</sup>
      the period on and after the day following the date on which nine years have elapsed from the date of commencement of use: 25 percent.
      <sup>machine translation, not official</sup>

    **二**  前号に掲げる半導体以外の半導体（以下この号において「その他半導体」という。）　四千円（電流若しくは電圧若しくは光に関連する物理現象を電気的信号に変換し又は電気的信号を電流若しくは電圧若しくは光に関連する物理現象に変換することができるといつた固有の機能を果たすその他半導体（以下この号において「パワー半導体等」という。）にあつては、四千円に当該パワー半導体等の標準的な価額の基準半導体（パワー半導体等以外のその他半導体をいう。）の標準的な価額に対する割合として政令で定める割合を乗じて計算した金額）に、当該半導体生産用資産により生産されたその他半導体のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの直径二百ミリメートルのウエハーで換算した枚数を前号イからニまでに掲げるその販売された日の属する期間ごとに区分した枚数として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-2</sup>
    semiconductors other than those listed in the preceding item (hereinafter referred to as "other semiconductors" in this item): the amount calculated by multiplying 4,000 yen (for other semiconductors that perform a specific function, such as being able to convert physical phenomena related to electric current, voltage or light into electrical signals or to convert electrical signals into physical phenomena related to electric current, voltage or light (hereinafter referred to as "power semiconductors, etc." in this item), the amount calculated by multiplying 4,000 yen by the rate specified by Cabinet Order as the ratio of the standard price of those power semiconductors, etc. to the standard price of reference semiconductors (meaning other semiconductors other than power semiconductors, etc.)) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of wafers, converted into wafers 200 millimeters in diameter, of the other semiconductors produced by the semiconductor production assets that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of the preceding item to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item.
    <sup>machine translation, not official</sup>

  **第四項**  青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の二十に相当する金額（前二項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
  <sup>art-42-12-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4</sup>
  If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 20 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of the preceding two paragraphs, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
  <sup>machine translation, not official</sup>

  **第五項**  前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前三年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における半導体税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
  <sup>art-42-12-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5</sup>
  The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the semiconductor tax credit limit of the corporation for each business year that began within three years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (3) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
  <sup>machine translation, not official</sup>

  **第六項**  青色申告書を提出する法人で新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号）の施行の日から令和九年三月三十一日までの間にされた産業競争力強化法第二十一条の二十二第一項の認定に係る認定産業競争力基盤強化商品生産販売事業者であるものが、その認定エネルギー利用環境負荷低減事業適応計画に記載された産業競争力基盤強化商品（半導体を除く。以下この項において「特定産業競争力基盤強化商品」という。）の生産をするための設備の新設又は増設をする場合において、当該新設若しくは増設に係る機械その他の減価償却資産（以下この項及び第十三項において「特定商品生産用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定商品生産用資産を製作し、若しくは建設して、これを国内にある当該法人の事業の用に供したときは、当該特定商品生産用資産につき第一項から第三項までの規定の適用を受ける場合を除き、その事業の用に供した日（以下この項において「供用日」という。）から当該認定の日以後十年を経過する日まで（同日までに同法第二十一条の二十三第二項又は第三項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の期間（以下この項において「対象期間」という。）内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。以下この項において「供用中年度」という。）の所得に対する調整前法人税額から、当該特定商品生産用資産により生産された特定産業競争力基盤強化商品が次の各号に掲げる商品のいずれに該当するかに応じ当該各号に定める金額と、その事業の用に供した当該特定商品生産用資産及びこれとともに当該特定産業競争力基盤強化商品を生産するために直接又は間接に使用する減価償却資産に対して投資した金額の合計額として財務省令で定める金額に相当する金額（当該特定商品生産用資産について既にこの項の規定により当該供用中年度前の各事業年度の所得に対する調整前法人税額から控除された金額その他政令で定める金額がある場合には、これらの金額を控除した残額）とのうちいずれか少ない金額の合計額（以下この項及び第八項において「特定商品税額控除限度額」という。）を控除する。この場合において、当該法人の当該供用中年度における特定商品税額控除限度額が、当該法人の当該供用中年度の所得に対する調整前法人税額の百分の四十に相当する金額（第二項から第四項までの規定により当該供用中年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の四十に相当する金額を限度とする。
  <sup>art-42-12-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6</sup>
  If a corporation that files a blue return and that is a certified producer and seller of industrial competitiveness base-strengthening products pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024) to March 31, 2027 newly establishes or expands facilities for producing products for strengthening the industrial competitiveness base (excluding semiconductors; hereinafter referred to as "specified industrial competitiveness base strengthening products" in this paragraph) stated in its certified energy-use environmental burden reduction business adaptation plan, and acquires machinery or other depreciable assets pertaining to the new establishment or expansion (hereinafter referred to as "assets for producing specified products" in this paragraph and paragraph (13)) that have not been put to use for business since their manufacture or construction, or manufactures or constructs assets for producing specified products, and puts them to use for the business of the corporation in Japan, the sum of the lesser of the amount specified in each of the following items according to which of the products listed in those items the specified industrial competitiveness base strengthening products produced by the assets for producing specified products fall under, and the amount equivalent to the amount specified by Order of the Ministry of Finance as the total amount invested in the assets for producing specified products put to use for the business and in the depreciable assets used directly or indirectly together with them to produce those specified industrial competitiveness base strengthening products (if there is an amount already deducted, pursuant to the provisions of this paragraph, from the corporation tax before adjustment on the income for each business year preceding the business year of use with respect to those assets for producing specified products, or any other amount specified by Cabinet Order, the remaining amount after deducting those amounts) (hereinafter referred to as the "maximum credit for specified products" in this paragraph and paragraph (8)) is deducted from the corporation tax before adjustment on the income for each business year that includes a day within the period from the date on which they were put to use for the business (hereinafter referred to as the "date of commencement of use" in this paragraph) until the date on which ten years have elapsed from the date of the certification (if the certification is revoked pursuant to the provisions of Article 21-23, paragraph (2) or (3) of that Act by that date, until the day before the date of the revocation) (hereinafter referred to as "the applicable period" in this paragraph) (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation; hereinafter referred to as the "business year of use" in this paragraph), except where the provisions of paragraphs (1) through (3) are applied to those assets for producing specified products. In this case, if the maximum credit for specified products of the corporation for the business year of use exceeds the amount equivalent to 40 percent of the corporation tax before adjustment of the corporation on the income for that business year of use (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year of use pursuant to the provisions of paragraphs (2) through (4), the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 40 percent.
  <sup>machine translation, not official</sup>

    **一**  産業競争力強化法第二条第十四項に規定する自動車（以下この号において「自動車」という。）　二十万円（内燃機関を有しないもの（道路運送車両法（昭和二十六年法律第百八十五号）第三条に規定する軽自動車を除く。）にあつては、四十万円）に、当該特定商品生産用資産により生産された自動車のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたものの台数を次に掲げるその販売された日の属する期間ごとに区分した台数として財務省令で定めるところにより証明がされた数にそれぞれ次に定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1</sup>
    motor vehicles prescribed in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "motor vehicles" in this item): the amount calculated by multiplying 200,000 yen (400,000 yen for those that do not have an internal combustion engine (excluding light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951))) by the sum of the numbers calculated by multiplying the numbers certified, as specified by Order of the Ministry of Finance, as the numbers of motor vehicles produced by the assets for producing specified products that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the following periods to which the dates of sale belong, by the rates specified respectively below:
    <sup>machine translation, not official</sup>

      **イ**  供用日から供用日以後七年を経過する日までの期間　百分の百
      <sup>art-42-12-6/par-6/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-1</sup>
      the period from the date of commencement of use until the date on which seven years have elapsed from the date of commencement of use: 100 percent;
      <sup>machine translation, not official</sup>

      **ロ**  供用日以後七年を経過する日の翌日から供用日以後八年を経過する日までの期間　百分の七十五
      <sup>art-42-12-6/par-6/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-2</sup>
      the period from the day following the date on which seven years have elapsed from the date of commencement of use until the date on which eight years have elapsed from the date of commencement of use: 75 percent;
      <sup>machine translation, not official</sup>

      **ハ**  供用日以後八年を経過する日の翌日から供用日以後九年を経過する日までの期間　百分の五十
      <sup>art-42-12-6/par-6/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-3</sup>
      the period from the day following the date on which eight years have elapsed from the date of commencement of use until the date on which nine years have elapsed from the date of commencement of use: 50 percent;
      <sup>machine translation, not official</sup>

      **ニ**  供用日以後九年を経過する日の翌日以後の期間　百分の二十五
      <sup>art-42-12-6/par-6/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1/sub-4</sup>
      the period on and after the day following the date on which nine years have elapsed from the date of commencement of use: 25 percent.
      <sup>machine translation, not official</sup>

    **二**  産業競争力強化法第二条第十四項の鉄鋼（以下この号において「鉄鋼」という。）　二万円に、当該特定商品生産用資産により生産された鉄鋼のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののトンで表した重量を前号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-2</sup>
    steel referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "steel" in this item): the amount calculated by multiplying 20,000 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the weight in tons of the steel produced by the assets for producing specified products that was sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of the preceding item to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item;
    <sup>machine translation, not official</sup>

    **三**  産業競争力強化法第二条第十四項に規定する基礎化学品（以下この号において「基礎化学品」という。）　五万円に、当該特定商品生産用資産により生産された基礎化学品のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののトンで表した重量を第一号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-3</sup>
    basic chemicals prescribed in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "basic chemicals" in this item): the amount calculated by multiplying 50,000 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the weight in tons of the basic chemicals produced by the assets for producing specified products that were sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of item (i) to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item;
    <sup>machine translation, not official</sup>

    **四**  産業競争力強化法第二条第十四項の燃料（以下この号において「燃料」という。）　三十円に、当該特定商品生産用資産により生産された燃料のうち当該供用中年度（当該供用中年度が対象期間の末日を含む事業年度である場合には、当該末日以前の期間に限る。）において販売されたもののリットルで表した体積を第一号イからニまでに掲げるその販売された日の属する期間ごとに区分した数値として財務省令で定めるところにより証明がされた数にそれぞれ同号イからニまでに定める割合を乗じて計算した数の合計を乗じて計算した金額
    <sup>art-42-12-6/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-4</sup>
    fuel referred to in Article 2, paragraph (14) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to as "fuel" in this item): the amount calculated by multiplying 30 yen by the sum of the numbers calculated by multiplying the figures certified, as specified by Order of the Ministry of Finance, as the volume in liters of the fuel produced by the assets for producing specified products that was sold in the business year of use (if the business year of use is the business year that includes the last day of the applicable period, limited to the period up to and including that last day), divided according to the periods listed in (a) through (d) of item (i) to which the dates of sale belong, by the rates specified respectively in (a) through (d) of that item.
    <sup>machine translation, not official</sup>

  **第七項**  青色申告書を提出する法人が、各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において繰越税額控除限度超過額を有する場合には、当該事業年度の所得に対する調整前法人税額から、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該法人の当該事業年度における繰越税額控除限度超過額が当該法人の当該事業年度の所得に対する調整前法人税額の百分の四十に相当する金額（第二項から第四項まで及び前項の規定により当該事業年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の四十に相当する金額を限度とする。
  <sup>art-42-12-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7</sup>
  If a corporation that files a blue return has a carried-over excess of the tax credit limit in a business year (excluding the business year that includes the date of dissolution (other than dissolution due to a merger) and business years during liquidation), the amount equivalent to that carried-over excess of the tax credit limit is deducted from the corporation tax before adjustment on the income for that business year. In this case, if the carried-over excess of the tax credit limit of the corporation for that business year exceeds the amount equivalent to 40 percent of the corporation tax before adjustment of the corporation on the income for that business year (if there is an amount to be deducted from the corporation tax before adjustment on the income for that business year pursuant to the provisions of paragraphs (2) through (4) and the preceding paragraph, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 40 percent.
  <sup>machine translation, not official</sup>

  **第八項**  前項に規定する繰越税額控除限度超過額とは、当該法人の当該事業年度開始の日前四年以内に開始した各事業年度（当該事業年度まで連続して青色申告書の提出をしている場合の各事業年度に限る。）における特定商品税額控除限度額のうち、第六項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該各事業年度において調整前法人税額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
  <sup>art-42-12-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8</sup>
  The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the sum of the amounts, out of the maximum credit for specified products of the corporation for each business year that began within four years before the first day of the business year in question (limited to each business year in which the corporation has filed blue returns continuously up to that business year), that could not be fully deducted even after the deduction under paragraph (6) (if there is an amount already deducted from the corporation tax before adjustment in each such business year pursuant to the provisions of the preceding paragraph, the remaining amount after deducting that amount).
  <sup>machine translation, not official</sup>

  **第九項**  第一項の規定は、法人が所有権移転外リース取引により取得した生産工程効率化等設備については、適用しない。
  <sup>art-42-12-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9</sup>
  The provisions of paragraph (1) do not apply to production process efficiency improvement equipment, etc. acquired by a corporation through a lease transaction without transfer of ownership.
  <sup>machine translation, not official</sup>

  **第十項**  第一項の規定は、確定申告書等に生産工程効率化等設備の償却限度額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
  <sup>art-42-12-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10</sup>
  The provisions of paragraph (1) apply only if the tax return, etc. has a written statement attached thereto concerning the calculation of the depreciation limit of the production process efficiency improvement equipment, etc. and any other documents specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第十一項**  第一項及び第二項の規定は、令和六年四月一日前に産業競争力強化法第二十一条の二十二第一項の認定の申請がされた同法第二十一条の二十三第二項に規定する認定事業適応計画のうち同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するもの（同日以後に同法第二十一条の二十三第一項の規定による変更の認定の申請がされた場合において、その変更の認定があつたときは、その変更後のものを除く。）に記載された生産工程効率化等設備で同日以後に取得又は製作若しくは建設をされたものについては、適用しない。
  <sup>art-42-12-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11</sup>
  The provisions of paragraphs (1) and (2) do not apply to production process efficiency improvement equipment, etc. acquired, manufactured or constructed on or after April 1, 2024 that is stated in a certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act, for which an application for the certification under Article 21-22, paragraph (1) of that Act was filed before that date (excluding, where an application for the certification of a change under Article 21-23, paragraph (1) of that Act was filed on or after that date and the certification of the change was granted, the plan after the change).
  <sup>machine translation, not official</sup>

  **第十二項**  第二項の規定は、確定申告書等（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる生産工程効率化等設備の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類その他財務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる生産工程効率化等設備の取得価額は、確定申告書等に添付された書類に記載された生産工程効率化等設備の取得価額を限度とする。
  <sup>art-42-12-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-12</sup>
  The provisions of paragraph (2) apply only if a document stating the acquisition cost of the production process efficiency improvement equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, and any other documents specified by Order of the Ministry of Finance are attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the production process efficiency improvement equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the production process efficiency improvement equipment, etc. stated in the document attached to the tax return, etc.
  <sup>machine translation, not official</sup>

  **第十三項**  第三項及び第六項の規定は、確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる半導体生産用資産又は特定商品生産用資産に係る第三項各号又は第六項各号に規定する財務省令で定めるところにより証明がされた数、控除を受ける金額及び当該金額の計算に関する明細を記載した書類（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
  <sup>art-42-12-6/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-13</sup>
  The provisions of paragraphs (3) and (6) apply only if a document stating the numbers certified as specified by Order of the Ministry of Finance prescribed in the items of paragraph (3) or the items of paragraph (6) with respect to the semiconductor production assets or assets for producing specified products subject to the deduction under those provisions, the amount to be deducted, and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met) is attached to the tax return, etc. (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions).
  <sup>machine translation, not official</sup>

  **第十四項**  第三項及び第六項の規定は、法人の次に掲げる要件のいずれかに該当しない事業年度（当該事業年度が前条第四項第一号に規定する設立事業年度（次項において「設立事業年度」という。）及び合併等事業年度のいずれにも該当しない場合であつて、当該事業年度の所得の金額が当該事業年度の前事業年度の所得の金額以下である場合として政令で定める場合における当該事業年度を除く。）については、適用しない。
  <sup>art-42-12-6/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14</sup>
  The provisions of paragraph (3) and paragraph (6) do not apply for a business year in which a corporation fails to meet any of the following requirements (excluding that business year in the case specified by Cabinet Order as a case where the business year is neither the business year of establishment prescribed in paragraph (4), item (i) of the preceding Article (referred to in the following paragraph as the "business year of establishment") nor a business year of the merger, etc., and the amount of income for that business year is equal to or less than the amount of income for the business year preceding that business year).
  <sup>machine translation, not official</sup>

    **一**  当該法人の前条第四項第五号に規定する継続雇用者給与等支給額（第十九項において「継続雇用者給与等支給額」という。）からその同条第四項第六号に規定する継続雇用者比較給与等支給額（以下この号及び第十九項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の二以上であること。
    <sup>art-42-12-6/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-1</sup>
    the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (vi) of the preceding Article (hereinafter referred to in this item and paragraph (19) as the "comparative amount of salary or other wages paid to continuing employees") from the corporation's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (v) of the preceding Article (referred to in paragraph (19) as the "amount of salary or other wages paid to continuing employees") to that comparative amount of salary or other wages paid to continuing employees is 2 percent or more;
    <sup>machine translation, not official</sup>

    **二**  イに掲げる金額がロに掲げる金額の百分の四十に相当する金額を超えること。
    <sup>art-42-12-6/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2</sup>
    the amount listed in (a) exceeds the amount equivalent to 40 percent of the amount listed in (b):
    <sup>machine translation, not official</sup>

      **イ**  当該法人が当該事業年度において取得等（取得又は製作若しくは建設をいい、合併、分割、贈与、交換、現物出資又は法人税法第二条第十二号の五の二に規定する現物分配による取得その他政令で定める取得を除く。）をした国内資産（国内にある当該法人の事業の用に供する機械及び装置その他の資産で政令で定めるものをいう。）で当該事業年度終了の日において有するものの取得価額の合計額
      <sup>art-42-12-6/par-14/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2/sub-1</sup>
      the total acquisition cost of domestic assets (meaning machinery and equipment and other assets specified by Cabinet Order that are put to use for the corporation's business in Japan) for which the corporation carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through a merger, company split, gift, exchange, capital contribution in kind or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that business year and which the corporation holds as of the day of the end of that business year;
      <sup>machine translation, not official</sup>

      **ロ**  当該法人がその有する減価償却資産につき当該事業年度においてその償却費として損金経理をした金額（損金経理の方法又は当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により特別償却準備金として積み立てた金額を含み、法人税法第三十一条第四項の規定により同条第一項に規定する損金経理額に含むものとされる金額を除く。）の合計額
      <sup>art-42-12-6/par-14/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-2/sub-2</sup>
      the total amount that the corporation has entered, through accounting as an expense or loss, as depreciation allowances for the depreciable assets it holds in that business year (including the amount set aside as a reserve for special depreciation through accounting as an expense or loss or through the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized, and excluding the amount deemed to be included in the amount entered through accounting as an expense or loss prescribed in Article 31, paragraph (1) of the Corporation Tax Act pursuant to the provisions of paragraph (4) of that Article).
      <sup>machine translation, not official</sup>

  **第十五項**  前項に規定する合併等事業年度とは、同項の法人が、合併、分割若しくは現物出資（分割又は現物出資にあつては、事業を移転するものに限る。以下この項において「合併等」という。）に係る合併法人、分割法人若しくは分割承継法人若しくは現物出資法人若しくは被現物出資法人であり、事業の譲渡若しくは譲受け（以下この項において「譲渡等」という。）に係る当該事業の移転をした法人若しくは当該事業の譲受けをした法人であり、又は特別の法律に基づく承継に係る被承継法人若しくは承継法人である場合その他政令で定める場合における当該合併等の日、当該譲渡等の日又は当該承継の日を含む事業年度その他政令で定める日を含む事業年度（当該法人の設立事業年度を除く。）をいう。
  <sup>art-42-12-6/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-15</sup>
  The business year of the merger, etc. prescribed in the preceding paragraph means a business year that includes the day of the merger, etc., the day of the transfer, etc. or the day of the succession, in the case where the corporation referred to in that paragraph is a merging corporation, a splitting corporation, a successor corporation in a company split, a corporation making a capital contribution in kind or a corporation receiving a capital contribution in kind pertaining to a merger, company split or capital contribution in kind (for a company split or capital contribution in kind, limited to one that transfers a business; hereinafter referred to in this paragraph as a "merger, etc."), is a corporation that transferred a business or a corporation that acquired a business pertaining to the transfer or acquisition of a business (hereinafter referred to in this paragraph as a "transfer, etc."), or is a predecessor corporation or a successor corporation pertaining to a succession under a special law, or in any other case specified by Cabinet Order, or a business year that includes any other day specified by Cabinet Order (excluding the business year of establishment of that corporation).
  <sup>machine translation, not official</sup>

  **第十六項**  第四項及び第七項の規定は、第三項又は第六項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第四項又は第七項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、これらの規定の適用を受けようとする事業年度の確定申告書等（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となるこれらの規定に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
  <sup>art-42-12-6/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-16</sup>
  The provisions of paragraph (4) and paragraph (7) apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year in which the provisions of paragraph (3) or paragraph (6) were applied and each subsequent business year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in paragraph (4) or paragraph (7), and the tax return, etc. for the business year for which the corporation seeks the application of those provisions (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to those provisions is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess carried-forward tax credit amount prescribed in those provisions that is subject to the deduction under those provisions, the amount to be deducted and the details of the calculation of that amount.
  <sup>machine translation, not official</sup>

  **第十七項**  第四十二条の四第二十三項及び第二十四項の規定は、第二項から第四項まで、第六項又は第七項の規定の適用がある場合について準用する。この場合において、同条第二十三項中「第一項、第四項、第七項及び第十四項」とあるのは、「第四十二条の十二の六第二項から第四項まで、第六項及び第七項」と読み替えるものとする。
  <sup>art-42-12-6/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-17</sup>
  The provisions of Article 42-4, paragraphs (23) and (24) apply mutatis mutandis where the provisions of paragraphs (2) through (4), paragraph (6) or paragraph (7) apply. In this case, the phrase "paragraphs (1), (4), (7) and (14)" in paragraph (23) of that Article is deemed to be replaced with "Article 42-12-6, paragraphs (2) through (4), (6) and (7)".
  <sup>machine translation, not official</sup>

  **第十八項**  第六項又は第七項の規定の適用がある場合における地方法人税法の規定の適用については、同法第六条第一項第一号中「まで」とあるのは「まで並びに租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十二の六第六項及び第七項」と、同項第二号イ及びロ中「の規定を」とあるのは「並びに租税特別措置法第四十二条の十二の六第六項及び第七項の規定を」と、同法第十二条第二項中「まで」とあるのは「まで並びに租税特別措置法第四十二条の十二の六第六項及び第七項」と、「国外所得金額（同法」とあるのは「国外所得金額（法人税法」と、同法第十二条の二第一項中「を超える」とあるのは「（当該課税事業年度の所得に対する法人税の額の計算上租税特別措置法第四十二条の十二の六第六項又は第七項の規定により控除された金額がある場合には、当該基準法人税額から当該控除された金額を控除した金額）を超える」と、同条第二項中「のみ」とあるのは「（租税特別措置法第四十二条の十二の六第六項又は第七項の規定により控除された金額がある場合には、当該金額を加算した金額）のみ」とする。
  <sup>art-42-12-6/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-18</sup>
  With regard to the application of the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (6) or paragraph (7) apply, the phrase "through" in Article 6, paragraph (1), item (i) of that Act is deemed to be replaced with "through, and Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)"; the phrase "the provisions of" in item (ii), (a) and (b) of that paragraph is deemed to be replaced with "and the provisions of Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation"; the phrase "through" in Article 12, paragraph (2) of that Act is deemed to be replaced with "through, and Article 42-12-6, paragraphs (6) and (7) of the Act on Special Measures Concerning Taxation", and the phrase "amount of foreign-source income (that Act" is deemed to be replaced with "amount of foreign-source income (the Corporation Tax Act"; the phrase "exceeds" in Article 12-2, paragraph (1) of that Act is deemed to be replaced with "(where there is an amount deducted pursuant to the provisions of Article 42-12-6, paragraph (6) or paragraph (7) of the Act on Special Measures Concerning Taxation in calculating the amount of corporation tax on income for that taxable business year, the amount obtained by deducting that deducted amount from that base corporation tax amount) exceeds"; and the phrase "only" in paragraph (2) of that Article is deemed to be replaced with "(where there is an amount deducted pursuant to the provisions of Article 42-12-6, paragraph (6) or paragraph (7) of the Act on Special Measures Concerning Taxation, the amount obtained by adding that amount) only".
  <sup>machine translation, not official</sup>

  **第十九項**  第九項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第十四項第一号に掲げる要件に該当するかどうかの判定その他第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-42-12-6/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19</sup>
  Beyond what is provided for in paragraph (9) through the preceding paragraph, the determination of whether the requirement listed in paragraph (14), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-42-12-6/par-1: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-42-12-6/par-1: 産業競争力強化法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-42-12-6/par-1: 産業競争力強化法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-42-12-6/par-1: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection
- art-42-12-6/par-1: 産業競争力強化法第二条第十三項 → e-Gov law 425AC0000000098, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection
- art-42-12-6/par-1: 法人税法第三十一条第一項 → 法人税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/art-31/par-1
- art-42-12-6/par-1: 第二項 → 法人税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/corporation-tax-act/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/art-31/par-2
- art-42-12-6/par-1: この条 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-42-12-6/par-1: 次項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-1: この項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-1: 次条第一項 → 租税特別措置法 第四十二条の十二の七第一項 (Article 42-12-7, paragraph (1)), art-42-12-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-1
- art-42-12-6/par-2: この条 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- art-42-12-6/par-2: この項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-2: 前項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-2: 第四十二条の四第十九項第二号 → 租税特別措置法 第四十二条の四第十九項第二号 (Article 42-4, paragraph (19), item (ii)), art-42-4/par-19/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2
- art-42-12-6/par-2/item-1: 第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- art-42-12-6/par-2/item-1: 同項第八号の二 → 租税特別措置法 第四十二条の四第十九項第八号の二 (Article 42-4, paragraph (19), item (viii-2)), art-42-4/par-19/item-8-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-8-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8-2
- art-42-12-6/par-2/item-1: 同項第八号 → 租税特別措置法 第四十二条の四第十九項第八号 (Article 42-4, paragraph (19), item (viii)), art-42-4/par-19/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8
- art-42-12-6/par-2/item-1: 次号 → 租税特別措置法 第四十二条の十二の六第二項第二号 (Article 42-12-6, paragraph (2), item (ii)), art-42-12-6/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-2
- art-42-12-6/par-3: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-42-12-6/par-3: 同法第二十一条の三十五 → e-Gov law 425AC0000000098, 第二十一条の三十五 (Article 21-35), art-21-35 — not held in this collection
- art-42-12-6/par-3: 同法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-42-12-6/par-3: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection
- art-42-12-6/par-3: 同法第二条第十四項 → e-Gov law 425AC0000000098, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-42-12-6/par-3: 第三項 → e-Gov law 425AC0000000098, 第二十一条の二十三第三項 (Article 21-23, paragraph (3)), art-21-23/par-3 — not held in this collection
- art-42-12-6/par-3: この項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-3: 第十三項 → 租税特別措置法 第四十二条の十二の六第十三項 (Article 42-12-6, paragraph (13)), art-42-12-6/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-13
- art-42-12-6/par-3: 前二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-3: 前二項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-3: 第五項 → 租税特別措置法 第四十二条の十二の六第五項 (Article 42-12-6, paragraph (5)), art-42-12-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5
- art-42-12-6/par-3: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-3/item-1: この号 → 租税特別措置法 第四十二条の十二の六第三項第一号 (Article 42-12-6, paragraph (3), item (i)), art-42-12-6/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1
- art-42-12-6/par-3/item-2: 前号 → 租税特別措置法 第四十二条の十二の六第三項第一号 (Article 42-12-6, paragraph (3), item (i)), art-42-12-6/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1
- art-42-12-6/par-3/item-2: この号 → 租税特別措置法 第四十二条の十二の六第三項第二号 (Article 42-12-6, paragraph (3), item (ii)), art-42-12-6/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-2
- art-42-12-6/par-4: 前二項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-4: 前二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-5: 第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-5: 前項 → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-6: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-42-12-6/par-6: 同法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-42-12-6/par-6: 第三項 → e-Gov law 425AC0000000098, 第二十一条の二十三第三項 (Article 21-23, paragraph (3)), art-21-23/par-3 — not held in this collection
- art-42-12-6/par-6: 第一項から第三項まで → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-6: 第十三項 → 租税特別措置法 第四十二条の十二の六第十三項 (Article 42-12-6, paragraph (13)), art-42-12-6/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-13
- art-42-12-6/par-6: 第一項から第三項まで → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-6: 第八項 → 租税特別措置法 第四十二条の十二の六第八項 (Article 42-12-6, paragraph (8)), art-42-12-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8
- art-42-12-6/par-6: 第一項から第三項まで → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-6: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-6: この項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-6/item-1: 産業競争力強化法第二条第十四項 → e-Gov law 425AC0000000098, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-42-12-6/par-6/item-1: 道路運送車両法（昭和二十六年法律第百八十五号）第三条 → e-Gov law 326AC0000000185, 第三条 (Article 3), art-3 — not held in this collection
- art-42-12-6/par-6/item-1: この号 → 租税特別措置法 第四十二条の十二の六第六項第一号 (Article 42-12-6, paragraph (6), item (i)), art-42-12-6/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
- art-42-12-6/par-6/item-2: 産業競争力強化法第二条第十四項 → e-Gov law 425AC0000000098, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-42-12-6/par-6/item-2: この号 → 租税特別措置法 第四十二条の十二の六第六項第二号 (Article 42-12-6, paragraph (6), item (ii)), art-42-12-6/par-6/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-2
- art-42-12-6/par-6/item-2: 前号 → 租税特別措置法 第四十二条の十二の六第六項第一号 (Article 42-12-6, paragraph (6), item (i)), art-42-12-6/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
- art-42-12-6/par-6/item-3: 産業競争力強化法第二条第十四項 → e-Gov law 425AC0000000098, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-42-12-6/par-6/item-3: 第一号 → 租税特別措置法 第四十二条の十二の六第六項第一号 (Article 42-12-6, paragraph (6), item (i)), art-42-12-6/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
- art-42-12-6/par-6/item-3: この号 → 租税特別措置法 第四十二条の十二の六第六項第三号 (Article 42-12-6, paragraph (6), item (iii)), art-42-12-6/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-3
- art-42-12-6/par-6/item-4: 産業競争力強化法第二条第十四項 → e-Gov law 425AC0000000098, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-42-12-6/par-6/item-4: 第一号 → 租税特別措置法 第四十二条の十二の六第六項第一号 (Article 42-12-6, paragraph (6), item (i)), art-42-12-6/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
- art-42-12-6/par-6/item-4: この号 → 租税特別措置法 第四十二条の十二の六第六項第四号 (Article 42-12-6, paragraph (6), item (iv)), art-42-12-6/par-6/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-4
- art-42-12-6/par-7: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-7: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-7: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-7: 前項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-8: 前項 → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- art-42-12-6/par-8: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-9: 第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-10: 第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-11: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-42-12-6/par-11: 同法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-42-12-6/par-11: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection
- art-42-12-6/par-11: 同法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-42-12-6/par-11: 第二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-11: 第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-12: 第二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-13: 第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-13: 次項 → 租税特別措置法 第四十二条の十二の六第十四項 (Article 42-12-6, paragraph (14)), art-42-12-6/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14
- art-42-12-6/par-13: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-14: 第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-14: 次項 → 租税特別措置法 第四十二条の十二の六第十五項 (Article 42-12-6, paragraph (15)), art-42-12-6/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-15
- art-42-12-6/par-14: 前条第四項第一号 → 租税特別措置法 第四十二条の十二の五第四項第一号 (Article 42-12-5, paragraph (4), item (i)), art-42-12-5/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1
- art-42-12-6/par-14: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-14/item-1: この号 → 租税特別措置法 第四十二条の十二の六第十四項第一号 (Article 42-12-6, paragraph (14), item (i)), art-42-12-6/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-1
- art-42-12-6/par-14/item-1: 第十九項 → 租税特別措置法 第四十二条の十二の六第十九項 (Article 42-12-6, paragraph (19)), art-42-12-6/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- art-42-12-6/par-14/item-1: 前条第四項第五号 → 租税特別措置法 第四十二条の十二の五第四項第五号 (Article 42-12-5, paragraph (4), item (v)), art-42-12-5/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-5
- art-42-12-6/par-14/item-1: 同条第四項第六号 → 租税特別措置法 第四十二条の十二の五第四項第六号 (Article 42-12-5, paragraph (4), item (vi)), art-42-12-5/par-4/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-6
- art-42-12-6/par-14/item-2/sub-1: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-42-12-6/par-14/item-2/sub-2: 同条第一項 → 法人税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/art-31/par-1
- art-42-12-6/par-14/item-2/sub-2: 法人税法第三十一条第四項 → 法人税法 第三十一条第四項 (Article 31, paragraph (4)), art-31/par-4 — https://japanlaw.org/en/corporation-tax-act/art-31/par-4 · https://japanlaw.org/l/340AC0000000034/art-31/par-4
- art-42-12-6/par-15: 前項 → 租税特別措置法 第四十二条の十二の六第十四項 (Article 42-12-6, paragraph (14)), art-42-12-6/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14
- art-42-12-6/par-15: この項 → 租税特別措置法 第四十二条の十二の六第十五項 (Article 42-12-6, paragraph (15)), art-42-12-6/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-15
- art-42-12-6/par-16: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- art-42-12-6/par-16: 第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-16: 第七項 → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- art-42-12-6/par-16: 第四項 → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-16: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-17: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-17: 第二十四項 → 租税特別措置法 第四十二条の四第二十四項 (Article 42-4, paragraph (24)), art-42-4/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24
- art-42-12-6/par-17: 第七項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7
- art-42-12-6/par-17: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-17: 第四十二条の四第二十三項 → 租税特別措置法 第四十二条の四第二十三項 (Article 42-4, paragraph (23)), art-42-4/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23
- art-42-12-6/par-17: 第十四項 → 租税特別措置法 第四十二条の四第十四項 (Article 42-4, paragraph (14)), art-42-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-14
- art-42-12-6/par-17: 第一項 → 租税特別措置法 第四十二条の四第一項 (Article 42-4, paragraph (1)), art-42-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1
- art-42-12-6/par-17: 第七項 → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- art-42-12-6/par-17: 第二項から第四項まで → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-17: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-17: 第四項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4
- art-42-12-6/par-18: 第七項 → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- art-42-12-6/par-18: 第六項 → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- art-42-12-6/par-19: 前項 → 租税特別措置法 第四十二条の十二の六第十八項 (Article 42-12-6, paragraph (18)), art-42-12-6/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-18
- art-42-12-6/par-19: 第十四項第一号 → 租税特別措置法 第四十二条の十二の六第十四項第一号 (Article 42-12-6, paragraph (14), item (i)), art-42-12-6/par-14/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-1
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第八項 (Article 42-12-6, paragraph (8)), art-42-12-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- art-42-12-6/par-19: 第九項 → 租税特別措置法 第四十二条の十二の六第九項 (Article 42-12-6, paragraph (9)), art-42-12-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第五項 (Article 42-12-6, paragraph (5)), art-42-12-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- art-42-12-6/par-19: 第一項から第八項まで → 租税特別措置法 第四十二条の十二の六第六項 (Article 42-12-6, paragraph (6)), art-42-12-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6

## Cited by

54 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十二条の四第十九項第二号イ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-2/sub-1
- 租税特別措置法 第四十二条の十二の六第一項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- 租税特別措置法 第四十二条の十二の六第二項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2
- 租税特別措置法 第四十二条の十二の六第二項第一号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2/item-1
- 租税特別措置法 第四十二条の十二の六第三項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3
- 租税特別措置法 第四十二条の十二の六第三項第一号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-1
- 租税特別措置法 第四十二条の十二の六第三項第二号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3/item-2
- 租税特別措置法 第四十二条の十二の六第四項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4
- 租税特別措置法 第四十二条の十二の六第五項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5
- 租税特別措置法 第四十二条の十二の六第六項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6
- 租税特別措置法 第四十二条の十二の六第六項第一号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-1
- 租税特別措置法 第四十二条の十二の六第六項第二号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-2
- 租税特別措置法 第四十二条の十二の六第六項第三号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-3
- 租税特別措置法 第四十二条の十二の六第六項第四号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-6/item-4
- 租税特別措置法 第四十二条の十二の六第七項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7
- 租税特別措置法 第四十二条の十二の六第八項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8
- 租税特別措置法 第四十二条の十二の六第九項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-9
- 租税特別措置法 第四十二条の十二の六第十項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-10
- 租税特別措置法 第四十二条の十二の六第十一項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-11
- 租税特別措置法 第四十二条の十二の六第十二項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-12
- 租税特別措置法 第四十二条の十二の六第十三項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-13
- 租税特別措置法 第四十二条の十二の六第十四項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14
- 租税特別措置法 第四十二条の十二の六第十四項第一号（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-14/item-1
- 租税特別措置法 第四十二条の十二の六第十五項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-15
- 租税特別措置法 第四十二条の十二の六第十六項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-16
- 租税特別措置法 第四十二条の十二の六第十七項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-17
- 租税特別措置法 第四十二条の十二の六第十八項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-18 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-18
- 租税特別措置法 第四十二条の十二の六第十九項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-19
- 租税特別措置法 第四十二条の十三第一項第十四号（法人税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-14
- 租税特別措置法 第四十二条の十三第一項第十五号（法人税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15
- 租税特別措置法 第四十二条の十三第二項（法人税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2
- 租税特別措置法 第四十二条の十三第三項（法人税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
- 租税特別措置法 第四十二条の十三第八項（法人税の額から控除される特別控除額の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8
- 租税特別措置法 第四十二条の十四第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- 租税特別措置法 第四十二条の十四第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- 租税特別措置法 第四十二条の十四第五項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-5
- 租税特別措置法 第五十二条の二第一項（特別償却不足額がある場合の償却限度額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
- 租税特別措置法 第五十三条第一項第二号（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/en/special-taxation-measures-act/art-53/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-1/item-2
- 租税特別措置法 第六十六条の七第九項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9
- 租税特別措置法 第六十六条の九の三第八項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8
- 租税特別措置法 第六十八条の三の四第二項（課税所得の範囲の変更等の場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-2
- 租税特別措置法 第六十八条の三の四第四項（課税所得の範囲の変更等の場合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-4
- 租税特別措置法 附則第七十九条第一項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79/par-1
- 租税特別措置法 附則第八十六条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-5
- 租税特別措置法 附則第八十六条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-6
- 租税特別措置法 附則第四十六条第二項（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-2
- 租税特別措置法 附則第五十条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7
- 租税特別措置法 附則第四十二条第一項（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-42/par-1
- 租税特別措置法 附則第四十五条第三項（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45/par-3
- 租税特別措置法 附則第五十六条第一項（生産工程効率化等設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-56/par-1
- 租税特別措置法 附則第五十七条第二項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-2
- 租税特別措置法 附則第五十八条第三項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-3
- 租税特別措置法 附則第六十三条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-3
- 租税特別措置法 附則第六十三条第六項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-6

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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-20261007T211206-109, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-110, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-111, 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