# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十二条の十三 (Article 42-13)
- 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: 第四十二条の十三 (Article 42-13)（法人税の額から控除される特別控除額の特例） — address `art-42-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-42-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-42-13
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第四十二条の十三（法人税の額から控除される特別控除額の特例） — Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
caption: machine translation, not official
art-42-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
**第一項** 法人が一の事業年度において次の各号に掲げる規定のうち二以上の規定の適用を受けようとする場合において、その適用を受けようとする規定（第三号に掲げる規定を除く。）による税額控除可能額（当該各号に掲げる規定の区分に応じ当該各号に定める金額をいう。）の合計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（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。以下この項及び次項において同じ。）の百分の九十に相当する金額（第三号に掲げる規定の適用を受けようとする場合には、当該調整前法人税額から同号に定める金額を控除した金額の百分の九十に相当する金額）を超えるときは、当該各号に掲げる規定にかかわらず、その超える部分の金額（以下この条において「調整前法人税額超過額」という。）は、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から控除しない。この場合において、当該調整前法人税額超過額は、次の各号に定める金額のうち控除可能期間が最も長いものから順次成るものとする。
art-42-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
Where a corporation seeks the application of two or more of the provisions listed in the following items in a business year, if the total of the creditable tax amounts (meaning the amount specified in each of those items according to the category of provisions listed in that item) under the provisions for which the corporation seeks application (excluding the provisions listed in item (iii)) exceeds the amount equivalent to 90 percent of the corporation tax before adjustment (meaning the corporation tax before adjustment prescribed in Article 42-4, paragraph (19), item (ii); hereinafter the same applies in this paragraph and the following paragraph) on income of the corporation for that business year (where the corporation seeks the application of the provisions listed in item (iii), the amount equivalent to 90 percent of the amount obtained by deducting the amount specified in that item from that corporation tax before adjustment), the amount of that excess (hereinafter referred to in this Article as the "excess over corporation tax before adjustment") is not deducted from the corporation tax before adjustment on income of the corporation for that business year, notwithstanding the provisions listed in those items. In this case, the excess over corporation tax before adjustment is to consist of the amounts specified in the following items, in order beginning with the one with the longest creditable period.
machine translation, not official
**一** 第四十二条の四第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
the provisions of Article 42-4, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**二** 第四十二条の四第四項又は第七項の規定 それぞれ同条第四項に規定する中小企業者等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-2
the provisions of Article 42-4, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**三** 第四十二条の四第十四項（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。以下この号において同じ。）の規定 第四十二条の四第十四項に規定する計算した金額に相当する金額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
the provisions of Article 42-4, paragraph (14) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii); hereinafter the same applies in this item): the amount obtained by deducting, from the amount equivalent to the calculated amount prescribed in Article 42-4, paragraph (14), the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**四** 第四十二条の四の二第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
the provisions of Article 42-4-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**五** 第四十二条の六第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-5
the provisions of Article 42-6, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**六** 第四十二条の九第一項又は第二項の規定 それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第二項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-6
the provisions of Article 42-9, paragraph (1) or paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**七** 第四十二条の十第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-7
the provisions of Article 42-10, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**八** 第四十二条の十一第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-8
the provisions of Article 42-11, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**九** 第四十二条の十一の二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
the provisions of Article 42-11-2, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十** 第四十二条の十二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-10
the provisions of Article 42-12, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十一** 第四十二条の十二の二第一項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-11
the provisions of Article 42-12-2, paragraph (1): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十二** 第四十二条の十二の四第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-12
the provisions of Article 42-12-4, paragraph (2) or paragraph (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十三** 第四十二条の十二の五第一項から第三項までの規定 それぞれ同条第一項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第二項に規定する中小企業者等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-13
the provisions of Article 42-12-5, paragraphs (1) through (3): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (1) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for small and medium sized enterprises, etc. prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十四** 第四十二条の十二の六第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-14 · 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
the provisions of Article 42-12-6, paragraph (2): the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that remains undeducted even after the deduction under the provisions of that paragraph;
machine translation, not official
**十五** 第四十二条の十二の六第三項、第四項、第六項又は第七項の規定 それぞれ同条第三項に規定する半導体税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第六項に規定する特定商品税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第七項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-15 · 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
the provisions of Article 42-12-6, paragraph (3), paragraph (4), paragraph (6) or paragraph (7): the amount obtained by deducting, from the maximum semiconductor tax credit prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum specified product tax credit prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (7) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十五の二** 前条第二項又は第三項の規定 それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
art-42-13/par-1/item-15-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-15-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15-2
the provisions of paragraph (2) or paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the excess carried-forward tax credit amount prescribed in paragraph (3) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十六** 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
art-42-13/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-16
beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items.
machine translation, not official
**第二項** 前項に規定する控除可能期間とは、同項の規定の適用を受けた事業年度終了の日の翌日から、同項各号に定める金額について繰越税額控除に関する規定（当該各号に定める金額を当該各号に掲げる規定による控除をしても控除しきれなかつた金額とみなした場合に適用される第四十二条の四第七項、第四十二条の五第二項、第四十二条の六第三項、第四十二条の九第二項、第四十二条の十二の四第三項、第四十二条の十二の五第三項、第四十二条の十二の六第四項若しくは第七項又は前条第三項の規定その他これらに類する法人税の繰越税額控除に関する規定として政令で定める規定をいう。次項及び第四項において同じ。）を適用したならば、各事業年度の所得に対する調整前法人税額から控除することができる最終の事業年度終了の日までの期間をいう。
art-42-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2
The creditable period prescribed in the preceding paragraph means the period from the day following the day of the end of the business year in which the provisions of that paragraph were applied to the day of the end of the last business year in which the amount specified in each item of that paragraph could be deducted from the corporation tax before adjustment on income for each business year if the provisions on carry-forward tax credits (meaning the provisions of Article 42-4, paragraph (7), Article 42-5, paragraph (2), Article 42-6, paragraph (3), Article 42-9, paragraph (2), Article 42-12-4, paragraph (3), Article 42-12-5, paragraph (3), Article 42-12-6, paragraph (4) or paragraph (7) or paragraph (3) of the preceding Article that would apply if the amount specified in each of those items were deemed to be an amount that remained undeducted even after the deduction under the provisions listed in that item, and any other provisions specified by Cabinet Order as provisions on carry-forward tax credits for corporation tax similar to these; the same applies in the following paragraph and paragraph (4)) were applied to it.
machine translation, not official
**第三項** 第一項の法人の同項の規定の適用を受けた事業年度（以下この項及び次項において「超過事業年度」という。）後の各事業年度（当該各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。）において、第一項各号に定める金額のうち同項後段の規定により調整前法人税額超過額を構成することとされた部分に相当する金額は、当該超過事業年度における当該各号に掲げる規定による控除をしても控除しきれなかつた金額として、第四十二条の四第十九項第十号、第四十二条の五第五項第五号、第四十二条の六第四項、第四十二条の九第三項、第四十二条の十二の四第四項、第四十二条の十二の五第四項第十号、第四十二条の十二の六第五項若しくは第八項又は前条第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものその他これに類するものとして政令で定める金額に限り、繰越税額控除に関する規定を適用する。
art-42-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
For each business year after the business year in which the provisions of paragraph (1) were applied to the corporation referred to in that paragraph (hereinafter referred to in this paragraph and the following paragraph as the "excess business year") (limited to each business year where the corporation has continuously filed blue returns up to that business year), the provisions on carry-forward tax credits apply to the amount equivalent to the portion of the amount specified in each item of paragraph (1) that has been made to constitute the excess over corporation tax before adjustment pursuant to the provisions of the second sentence of that paragraph, as an amount that remained undeducted even after the deduction under the provisions listed in that item for that excess business year, but only to the extent of the amount that would fall under the excess carried-forward tax credit amount prescribed in Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v), Article 42-6, paragraph (4), Article 42-9, paragraph (3), Article 42-12-4, paragraph (4), Article 42-12-5, paragraph (4), item (x), Article 42-12-6, paragraph (5) or paragraph (8) or paragraph (4) of the preceding Article if those provisions were applied, or any other amount specified by Cabinet Order as similar thereto.
machine translation, not official
**第四項** 前項の規定は、超過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調整前法人税額超過額の明細書の添付がある場合で、かつ、同項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（同項の規定により適用する繰越税額控除に関する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。）に同項の規定により適用する繰越税額控除に関する規定による控除の対象となる調整前法人税額超過額、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。
art-42-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
The provisions of the preceding paragraph apply only where the final returns prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the excess business year and each subsequent business year have attached to them a written statement of the excess over corporation tax before adjustment, and the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph (including, where an amended return or a written request for reassessment that increases the amount to be deducted under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the excess over corporation tax before adjustment that is subject to the deduction under the provisions on carry-forward tax credits applied pursuant to the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第五項** 法人（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。）又は同項第九号に規定する農業協同組合等を除く。第一号及び第二号において同じ。）が、平成三十年四月一日から令和十一年三月三十一日までの間に開始する各事業年度（以下この条において「対象年度」という。）において第一項第一号、第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）、第九号又は第十四号に掲げる規定（以下この項及び第八項において「特定税額控除規定」という。）の適用を受けようとする場合において、当該対象年度において次に掲げる要件のいずれにも該当しないとき（第一項第九号及び第十四号に掲げる規定にあつては当該要件のいずれかに該当しない場合とし、当該対象年度が第四十二条の十二の五第四項第一号に規定する設立事業年度（第一号ロ及び次項において「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対象年度の所得の金額が当該対象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を除く。）は、当該特定税額控除規定は、適用しない。
art-42-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
Where a corporation (excluding 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) and an agricultural cooperative, etc. prescribed in item (ix) of that paragraph; the same applies in item (i) and item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iv), item (iv)-2 (limited to the part pertaining to Article 42-5, paragraph (1)), item (ix) or item (xiv) (hereinafter referred to in this paragraph and paragraph (8) as the "specified tax credit provisions") in any business year beginning during the period from April 1, 2018 to March 31, 2029 (hereinafter referred to in this Article as a "covered fiscal year"), if the corporation meets none of the following requirements in that covered fiscal year (for the provisions listed in paragraph (1), item (ix) and item (xiv), if the corporation fails to meet any of those requirements; and excluding the case specified by Cabinet Order as a case where the covered fiscal year is neither the business year of establishment prescribed in Article 42-12-5, paragraph (4), item (i) (referred to in item (i), (b) and the following paragraph as the "business year of establishment") nor a business year of the merger, etc., and the amount of income for the covered fiscal year is equal to or less than the amount of income for the business year preceding the covered fiscal year), the specified tax credit provisions do not apply.
machine translation, not official
**一** 当該法人の第四十二条の十二の五第四項第五号に規定する継続雇用者給与等支給額（第七項第三号及び第九項において「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（以下この条において「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一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であること。
art-42-13/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
the ratio of the amount obtained by deducting the corporation's comparative amount of salary or other wages paid to continuing employees prescribed in Article 42-12-5, paragraph (4), item (vi) (hereinafter referred to in this Article 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 that Article (referred to in paragraph (7), item (iii) and paragraph (9) 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 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該対象年度終了の時において、当該法人の資本金の額若しくは出資金の額が十億円以上であり、かつ、当該法人の常時使用する従業員の数が千人以上である場合又は当該対象年度終了の時において当該法人の常時使用する従業員の数が二千人を超える場合
art-42-13/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1/sub-1
where, at the end of the covered fiscal year, the amount of stated capital or the amount of contributions of the corporation is 1 billion yen or more and the number of employees regularly employed by the corporation is 1,000 or more, or where, at the end of the covered fiscal year, the number of employees regularly employed by the corporation exceeds 2,000;
machine translation, not official
**ロ** 当該対象年度が設立事業年度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対象年度の前事業年度の所得の金額が零を超える場合として政令で定める場合又は当該対象年度が設立事業年度若しくは合併等事業年度に該当する場合
art-42-13/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1/sub-2
the case specified by Cabinet Order as a case where the covered fiscal year is neither the business year of establishment nor a business year of the merger, etc. and the amount of income for the business year preceding the covered fiscal year exceeds zero, or the case where the covered fiscal year is the business year of establishment or a business year of the merger, etc.;
machine translation, not official
**二** イに掲げる金額がロに掲げる金額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えること。
art-42-13/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2
the amount listed in (a) exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the amount listed in (b):
machine translation, not official
**イ** 当該法人が当該対象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。）で当該対象年度終了の日において有するものの取得価額の合計額
art-42-13/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2/sub-1
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 the covered fiscal year and which the corporation holds as of the day of the end of the covered fiscal year;
machine translation, not official
**ロ** 当該法人がその有する減価償却資産につき当該対象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対象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
art-42-13/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2/sub-2
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 the covered fiscal 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 the covered fiscal 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).
machine translation, not official
**第六項** 前項に規定する合併等事業年度とは、同項に規定する法人が、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。
art-42-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
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 prescribed 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).
machine translation, not official
**第七項** 第四十二条の四第八項第三号（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）の通算法人が第四十二条の四第八項第二号（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）に規定する適用対象事業年度において第一項第一号、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）に掲げる規定の適用を受けようとする場合における第五項（これらの号に掲げる規定に係る部分に限る。）の規定の適用については、次に定めるところによる。
art-42-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7
With regard to the application of the provisions of paragraph (5) (limited to the part pertaining to the provisions listed in those items) in the case where a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iv) or item (iv)-2 (limited to the part pertaining to Article 42-5, paragraph (1)) in a business year subject to application prescribed in Article 42-4, paragraph (8), item (ii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), the following provisions apply:
machine translation, not official
**一** 第四十二条の四第十九項第八号に規定する適用除外事業者に該当する通算法人又は通算親法人である同項第九号に規定する農業協同組合等で、同条第四項に規定する適用除外事業者又は農業協同組合等に該当しないものは、第五項の適用除外事業者又は農業協同組合等に該当しないものとする。
art-42-13/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-1
a group tax sharing corporation that falls under an excluded business operator prescribed in Article 42-4, paragraph (19), item (viii), or an agricultural cooperative, etc. prescribed in item (ix) of that paragraph that is a group tax sharing parent corporation, which does not fall under an excluded business operator or agricultural cooperative, etc. prescribed in paragraph (4) of that Article, is deemed not to fall under an excluded business operator or agricultural cooperative, etc. referred to in paragraph (5);
machine translation, not official
**二** 通算子法人の対象年度は、当該通算子法人に係る通算親法人の対象年度終了の日に終了する当該通算子法人の事業年度とする。
art-42-13/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-2
the covered fiscal year of a group tax sharing subsidiary corporation is the business year of that group tax sharing subsidiary corporation that ends on the day of the end of the covered fiscal year of the group tax sharing parent corporation pertaining to that group tax sharing subsidiary corporation;
machine translation, not official
**三** 第五項第一号に掲げる要件は、当該通算法人及び当該通算法人の対象年度終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人（以下この号及び次号において「他の通算法人」という。）の継続雇用者給与等支給額の合計額から当該通算法人及び他の通算法人の継続雇用者比較給与等支給額の合計額を控除した金額の当該合計額に対する割合が百分の一（次に掲げる場合のいずれにも該当する場合には、百分の二）以上であることとする。
art-42-13/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
the requirement listed in paragraph (5), item (i) is that the ratio of the amount obtained by deducting the total of the comparative amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and the other group tax sharing corporations from the total of the amounts of salary or other wages paid to continuing employees of that group tax sharing corporation and of the other group tax sharing corporations having a group tax sharing full controlling interest with that group tax sharing corporation as of the day of the end of the covered fiscal year of that group tax sharing corporation (hereinafter referred to in this item and the following item as "other group tax sharing corporations"), to that total of the comparative amounts, is 1 percent (or, where both of the following cases apply, 2 percent) or more:
machine translation, not official
**イ** 当該通算法人若しくは他の通算法人のいずれかが、当該対象年度終了の時において、資本金の額若しくは出資金の額が十億円以上であり、かつ、常時使用する従業員の数が千人以上である場合又は当該通算法人若しくは他の通算法人のいずれかが、当該対象年度終了の時において常時使用する従業員の数が二千人を超える場合
art-42-13/par-7/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-1
where that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, an amount of stated capital or an amount of contributions of 1 billion yen or more and a number of employees regularly employed of 1,000 or more, or where that group tax sharing corporation or any of the other group tax sharing corporations has, at the end of that covered fiscal year, a number of employees regularly employed exceeding 2,000;
machine translation, not official
**ロ** 当該通算法人の対象年度が合併等事業年度（当該通算法人又は他の通算法人のいずれかが、次に掲げる場合のいずれかに該当する場合におけるそれぞれ次に定める日を含む事業年度をいう。ロ及び第五号において同じ。）に該当しない場合であつて当該対象年度の前事業年度及び当該対象年度終了の日に終了する他の通算法人の対象年度（同号において「他の対象年度」という。）の前事業年度の所得の金額の合計額が零を超える場合として政令で定める場合又は当該通算法人の対象年度が合併等事業年度に該当する場合
art-42-13/par-7/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2
the case specified by Cabinet Order as a case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc. (meaning a business year that includes the day specified in each of the following sub-items in the case where that group tax sharing corporation or any of the other group tax sharing corporations falls under any of the cases listed in those sub-items; the same applies in (b) and item (v)) and the total amount of income for the business year preceding that covered fiscal year and for the business year preceding the covered fiscal year of each other group tax sharing corporation that ends on the day of the end of that covered fiscal year (referred to in that item as the "other covered year") exceeds zero, or the case where the covered fiscal year of that group tax sharing corporation falls under a business year of the merger, etc.:
machine translation, not official
**（１）** 分割又は現物出資（事業を移転するものに限る。（１）及び（２）において「分割等」という。）に係る分割法人又は現物出資法人である場合（当該分割等に係る分割承継法人又は被現物出資法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該分割等の日
art-42-13/par-7/item-3/sub-2/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-1
where it is a splitting corporation or a corporation making a capital contribution in kind pertaining to a company split or capital contribution in kind (limited to one that transfers a business; referred to in (1) and (2) as a "corporate split, etc.") (excluding the case where the successor corporation in a company split or the corporation receiving a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that corporate split, etc.;
machine translation, not official
**（２）** 合併又は分割等に係る合併法人又は分割承継法人若しくは被現物出資法人である場合（当該分割等に係る分割法人又は現物出資法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該合併又は分割等の日
art-42-13/par-7/item-3/sub-2/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-2
where it is a merging corporation pertaining to a merger, or a successor corporation in a company split or a corporation receiving a capital contribution in kind pertaining to a corporate split, etc. (excluding the case where the splitting corporation or the corporation making a capital contribution in kind pertaining to that corporate split, etc. is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that merger or corporate split, etc.;
machine translation, not official
**（３）** 事業の譲渡をした法人である場合（当該事業の譲受けをした法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該譲渡の日
art-42-13/par-7/item-3/sub-2/sub2-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-3
where it is a corporation that transferred a business (excluding the case where the corporation that acquired that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that transfer;
machine translation, not official
**（４）** 事業の譲受けをした法人である場合（当該事業の移転をした法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該譲受けの日
art-42-13/par-7/item-3/sub-2/sub2-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-4
where it is a corporation that acquired a business (excluding the case where the corporation that transferred that business is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that acquisition;
machine translation, not official
**（５）** 特別の法律に基づく承継に係る被承継法人である場合（当該承継に係る承継法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該承継の日
art-42-13/par-7/item-3/sub-2/sub2-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-5
where it is a predecessor corporation pertaining to a succession under a special law (excluding the case where the successor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;
machine translation, not official
**（６）** 特別の法律に基づく承継に係る承継法人である場合（当該承継に係る被承継法人が当該通算法人又は他の通算法人との間に通算完全支配関係がある法人である場合を除く。） 当該承継の日
art-42-13/par-7/item-3/sub-2/sub2-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-6
where it is a successor corporation pertaining to a succession under a special law (excluding the case where the predecessor corporation pertaining to that succession is a corporation having a group tax sharing full controlling interest with that group tax sharing corporation or any other group tax sharing corporation): the day of that succession;
machine translation, not official
**（７）** 他の法人が当該通算法人に係る通算親法人との間に通算完全支配関係を有することとなつた場合（当該他の法人の設立の日に当該通算完全支配関係を有することとなつた場合を除く。） その有することとなつた日
art-42-13/par-7/item-3/sub-2/sub2-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-7
where another corporation has come to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation (excluding the case where it came to have that group tax sharing full controlling interest on the day of establishment of that other corporation): the day on which it came to have it;
machine translation, not official
**（８）** 他の法人が当該通算法人に係る通算親法人との間に通算完全支配関係を有しないこととなつた場合 その有しないこととなつた日
art-42-13/par-7/item-3/sub-2/sub2-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3/sub-2/sub2-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2/sub2-8
where another corporation has ceased to have a group tax sharing full controlling interest with the group tax sharing parent corporation pertaining to that group tax sharing corporation: the day on which it ceased to have it;
machine translation, not official
**四** 第五項第二号に掲げる要件は、当該通算法人及び他の通算法人の同号イに掲げる金額の合計額が当該通算法人及び他の通算法人の同号ロに掲げる金額の合計額の百分の三十（前号イ及びロに掲げる場合のいずれにも該当する場合には、百分の四十）に相当する金額を超えることとする。
art-42-13/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-4
the requirement listed in paragraph (5), item (ii) is that the total of the amounts listed in (a) of that item of that group tax sharing corporation and the other group tax sharing corporations exceeds the amount equivalent to 30 percent (or, where both of the cases listed in (a) and (b) of the preceding item apply, 40 percent) of the total of the amounts listed in (b) of that item of that group tax sharing corporation and the other group tax sharing corporations;
machine translation, not official
**五** 第五項各号列記以外の部分に規定するいずれにも該当しない場合は、当該通算法人の対象年度が合併等事業年度に該当しない場合とし、同項各号列記以外の部分に規定する政令で定める場合は、当該通算法人の対象年度及び他の対象年度の所得の金額の合計額が当該対象年度の前事業年度及び当該他の対象年度の前事業年度の所得の金額の合計額以下である場合として政令で定める場合とする。
art-42-13/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-5
the case where none of them applies, prescribed in the part of paragraph (5) other than the items, is the case where the covered fiscal year of that group tax sharing corporation does not fall under a business year of the merger, etc., and the case specified by Cabinet Order prescribed in the part of that paragraph other than the items is the case specified by Cabinet Order as a case where the total amount of income for the covered fiscal year of that group tax sharing corporation and for the other covered year is equal to or less than the total amount of income for the business year preceding that covered fiscal year and for the business year preceding that other covered year.
machine translation, not official
**第八項** 第五項に規定する法人が対象年度において特定税額控除規定の適用を受ける場合（同項各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第九号及び第十四号に掲げる規定にあつては、当該各号に掲げる要件のいずれにも該当すること）により第五項の規定の適用がない場合に限る。）における第四十二条の四第九項（第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）及び第二十一項、第四十二条の四の二第四項、第四十二条の五第六項、第四十二条の十一の二第五項並びに第四十二条の十二の六第十二項の規定の適用については、これらの規定により添付すべき書類は、これらの規定に規定する書類及び当該各号に掲げる要件のいずれかに該当すること（特定税額控除規定のうち第一項第九号及び第十四号に掲げる規定にあつては、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とする。
art-42-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8
With regard to the application of the provisions of Article 42-4, paragraph (9) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)) and paragraph (21), Article 42-4-2, paragraph (4), Article 42-5, paragraph (6), Article 42-11-2, paragraph (5) and Article 42-12-6, paragraph (12) in the case where the corporation prescribed in paragraph (5) applies the specified tax credit provisions in a covered fiscal year (limited to the case where the provisions of paragraph (5) do not apply because the corporation meets any of the requirements listed in the items of that paragraph (for the provisions listed in paragraph (1), item (ix) and item (xiv) among the specified tax credit provisions, because the corporation meets all of the requirements listed in those items)), the documents to be attached pursuant to those provisions are the documents prescribed in those provisions and a document clarifying that the corporation meets any of the requirements listed in those items (for the provisions listed in paragraph (1), item (ix) and item (xiv) among the specified tax credit provisions, that the corporation meets all of the requirements listed in those items).
machine translation, not official
**第九項** 第四項及び前項に定めるもののほか、第一項各号に定める金額に係る同項に規定する控除可能期間が同一となる場合の調整前法人税額超過額を構成することとなる当該各号に定める金額の判定、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（第七項第三号に規定する継続雇用者給与等支給額の合計額及び同号に規定する継続雇用者比較給与等支給額の合計額が零である場合を含む。）における第五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三項まで又は第五項から第七項までの規定の適用に関し必要な事項は、政令で定める。
art-42-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-9
Beyond what is provided for in paragraph (4) and the preceding paragraph, the determination of the amounts specified in the items of paragraph (1) that are to constitute the excess over corporation tax before adjustment in the case where the creditable periods prescribed in that paragraph pertaining to the amounts specified in those items are the same, the determination of whether the requirement listed in paragraph (5), 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 (including the case where the total of the amounts of salary or other wages paid to continuing employees prescribed in paragraph (7), item (iii) and the total of the comparative amounts of salary or other wages paid to continuing employees prescribed in that item are zero), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) or paragraphs (5) through (7) are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-42-13/par-1: 次項 → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2
- art-42-13/par-1: この項 → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
- art-42-13/par-1: この条 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
- art-42-13/par-1: 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-42-13/par-1: 第三号 → 租税特別措置法 第四十二条の十三第一項第三号 (Article 42-13, paragraph (1), item (iii)), art-42-13/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
- art-42-13/par-1/item-1: 第四十二条の四第一項 → 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-42-13/par-1/item-2: 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-42-13/par-1/item-2: 第四十二条の四第四項 → 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-42-13/par-1/item-3: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- art-42-13/par-1/item-3: 第四十二条の四第十四項 → 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-42-13/par-1/item-3: この号 → 租税特別措置法 第四十二条の十三第一項第三号 (Article 42-13, paragraph (1), item (iii)), art-42-13/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
- art-42-13/par-1/item-4: 第四十二条の四の二第一項 → 租税特別措置法 第四十二条の四の二第一項 (Article 42-4-2, paragraph (1)), art-42-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-1
- art-42-13/par-1/item-5: 第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3
- art-42-13/par-1/item-5: 第四十二条の六第二項 → 租税特別措置法 第四十二条の六第二項 (Article 42-6, paragraph (2)), art-42-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-2
- art-42-13/par-1/item-6: 第四十二条の九第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1
- art-42-13/par-1/item-6: 第二項 → 租税特別措置法 第四十二条の九第二項 (Article 42-9, paragraph (2)), art-42-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-2
- art-42-13/par-1/item-7: 第四十二条の十第二項 → 租税特別措置法 第四十二条の十第二項 (Article 42-10, paragraph (2)), art-42-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2
- art-42-13/par-1/item-8: 第四十二条の十一第二項 → 租税特別措置法 第四十二条の十一第二項 (Article 42-11, paragraph (2)), art-42-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2
- art-42-13/par-1/item-9: 第四十二条の十一の二第二項 → 租税特別措置法 第四十二条の十一の二第二項 (Article 42-11-2, paragraph (2)), art-42-11-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2
- art-42-13/par-1/item-10: 第四十二条の十二第二項 → 租税特別措置法 第四十二条の十二第二項 (Article 42-12, paragraph (2)), art-42-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2
- art-42-13/par-1/item-11: 第四十二条の十二の二第一項 → 租税特別措置法 第四十二条の十二の二第一項 (Article 42-12-2, paragraph (1)), art-42-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-1
- art-42-13/par-1/item-12: 第四十二条の十二の四第二項 → 租税特別措置法 第四十二条の十二の四第二項 (Article 42-12-4, paragraph (2)), art-42-12-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2
- art-42-13/par-1/item-12: 第三項 → 租税特別措置法 第四十二条の十二の四第三項 (Article 42-12-4, paragraph (3)), art-42-12-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-3
- art-42-13/par-1/item-13: 第四十二条の十二の五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五第一項 (Article 42-12-5, paragraph (1)), art-42-12-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-1
- art-42-13/par-1/item-13: 第四十二条の十二の五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五第三項 (Article 42-12-5, paragraph (3)), art-42-12-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3
- art-42-13/par-1/item-13: 第四十二条の十二の五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五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2
- art-42-13/par-1/item-14: 第四十二条の十二の六第二項 → 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-42-13/par-1/item-15: 第四十二条の十二の六第三項 → 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-42-13/par-1/item-15: 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-42-13/par-1/item-15: 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-42-13/par-1/item-15: 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-42-13/par-1/item-15-2: 前条第二項 → 租税特別措置法 第四十二条の十二の七第二項 (Article 42-12-7, paragraph (2)), art-42-12-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-2
- art-42-13/par-1/item-15-2: 第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第八号 (Article 42-13, paragraph (1), item (viii)), art-42-13/par-1/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-8
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第九号 (Article 42-13, paragraph (1), item (ix)), art-42-13/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十五号の二 (Article 42-13, paragraph (1), item (xv-2)), art-42-13/par-1/item-15-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-15-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15-2
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十号 (Article 42-13, paragraph (1), item (x)), art-42-13/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-10
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第四号 (Article 42-13, paragraph (1), item (iv)), art-42-13/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第五号 (Article 42-13, paragraph (1), item (v)), art-42-13/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-5
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第七号 (Article 42-13, paragraph (1), item (vii)), art-42-13/par-1/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-7
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第六号 (Article 42-13, paragraph (1), item (vi)), art-42-13/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-6
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十四号 (Article 42-13, paragraph (1), item (xiv)), art-42-13/par-1/item-14 — 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
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十三号 (Article 42-13, paragraph (1), item (xiii)), art-42-13/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-13
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第二号 (Article 42-13, paragraph (1), item (ii)), art-42-13/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-2
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第一号 (Article 42-13, paragraph (1), item (i)), art-42-13/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十二号 (Article 42-13, paragraph (1), item (xii)), art-42-13/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-12
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十一号 (Article 42-13, paragraph (1), item (xi)), art-42-13/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-11
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第十五号 (Article 42-13, paragraph (1), item (xv)), art-42-13/par-1/item-15 — 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
- art-42-13/par-1/item-16: 前各号 → 租税特別措置法 第四十二条の十三第一項第三号 (Article 42-13, paragraph (1), item (iii)), art-42-13/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
- art-42-13/par-2: 第四十二条の四第七項 → 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-42-13/par-2: 第四十二条の六第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3
- art-42-13/par-2: 第四十二条の十二の四第三項 → 租税特別措置法 第四十二条の十二の四第三項 (Article 42-12-4, paragraph (3)), art-42-12-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-3
- art-42-13/par-2: 前条第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3
- art-42-13/par-2: 前項 → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
- art-42-13/par-2: 次項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
- art-42-13/par-2: 第四十二条の十二の五第三項 → 租税特別措置法 第四十二条の十二の五第三項 (Article 42-12-5, paragraph (3)), art-42-12-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3
- art-42-13/par-2: 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-42-13/par-2: 第四十二条の九第二項 → 租税特別措置法 第四十二条の九第二項 (Article 42-9, paragraph (2)), art-42-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-2
- art-42-13/par-2: 第四項 → 租税特別措置法 第四十二条の十三第四項 (Article 42-13, paragraph (4)), art-42-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
- art-42-13/par-2: 第四十二条の十二の六第四項 → 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-42-13/par-3: 第四十二条の九第三項 → 租税特別措置法 第四十二条の九第三項 (Article 42-9, paragraph (3)), art-42-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-3
- art-42-13/par-3: 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-42-13/par-3: 第四十二条の十二の五第四項第十号 → 租税特別措置法 第四十二条の十二の五第四項第十号 (Article 42-12-5, paragraph (4), item (x)), art-42-12-5/par-4/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-10
- art-42-13/par-3: 第一項 → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
- art-42-13/par-3: この項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
- art-42-13/par-3: 前条第四項 → 租税特別措置法 第四十二条の十二の七第四項 (Article 42-12-7, paragraph (4)), art-42-12-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-4
- art-42-13/par-3: 第四十二条の四第十九項第十号 → 租税特別措置法 第四十二条の四第十九項第十号 (Article 42-4, paragraph (19), item (x)), art-42-4/par-19/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-10
- art-42-13/par-3: 次項 → 租税特別措置法 第四十二条の十三第四項 (Article 42-13, paragraph (4)), art-42-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
- art-42-13/par-3: 第四十二条の十二の六第五項 → 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-42-13/par-3: 第四十二条の六第四項 → 租税特別措置法 第四十二条の六第四項 (Article 42-6, paragraph (4)), art-42-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-4
- art-42-13/par-3: 第四十二条の十二の四第四項 → 租税特別措置法 第四十二条の十二の四第四項 (Article 42-12-4, paragraph (4)), art-42-12-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-4
- art-42-13/par-4: 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-42-13/par-4: 前項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
- art-42-13/par-5: 第一項第九号 → 租税特別措置法 第四十二条の十三第一項第九号 (Article 42-13, paragraph (1), item (ix)), art-42-13/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
- art-42-13/par-5: 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-42-13/par-5: 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-42-13/par-5: 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-42-13/par-5: 第一号 → 租税特別措置法 第四十二条の四第十九項第一号 (Article 42-4, paragraph (19), item (i)), art-42-4/par-19/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-1
- art-42-13/par-5: 第四号 → 租税特別措置法 第四十二条の十三第一項第四号 (Article 42-13, paragraph (1), item (iv)), art-42-13/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
- art-42-13/par-5: この条 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
- art-42-13/par-5: この項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-5: 第四十二条の十二の五第四項第一号 → 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-42-13/par-5: 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-42-13/par-5: 次項 → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- art-42-13/par-5: 第八項 → 租税特別措置法 第四十二条の十三第八項 (Article 42-13, paragraph (8)), art-42-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8
- art-42-13/par-5: 同項第九号 → 租税特別措置法 第四十二条の四第十九項第九号 (Article 42-4, paragraph (19), item (ix)), art-42-4/par-19/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-9
- art-42-13/par-5: 第十四号 → 租税特別措置法 第四十二条の十三第一項第十四号 (Article 42-13, paragraph (1), item (xiv)), art-42-13/par-1/item-14 — 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
- art-42-13/par-5: 第一項第一号 → 租税特別措置法 第四十二条の十三第一項第一号 (Article 42-13, paragraph (1), item (i)), art-42-13/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
- art-42-13/par-5: 第四十二条の五第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1
- art-42-13/par-5/item-1: 第七項第三号 → 租税特別措置法 第四十二条の十三第七項第三号 (Article 42-13, paragraph (7), item (iii)), art-42-13/par-7/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
- art-42-13/par-5/item-1: この条 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
- art-42-13/par-5/item-1: 第四十二条の十二の五第四項第五号 → 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-42-13/par-5/item-1: 第九項 → 租税特別措置法 第四十二条の十三第九項 (Article 42-13, paragraph (9)), art-42-13/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-9
- art-42-13/par-5/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-42-13/par-5/item-2: 前号 → 租税特別措置法 第四十二条の十三第五項第一号 (Article 42-13, paragraph (5), item (i)), art-42-13/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
- art-42-13/par-5/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-42-13/par-5/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-42-13/par-5/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-42-13/par-6: 前項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-6: この項 → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- art-42-13/par-7: 第四十二条の四第八項第三号 → 租税特別措置法 第四十二条の四第八項第三号 (Article 42-4, paragraph (8), item (iii)), art-42-4/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3
- art-42-13/par-7: 第四号 → 租税特別措置法 第四十二条の十三第一項第四号 (Article 42-13, paragraph (1), item (iv)), art-42-13/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
- art-42-13/par-7: 第五項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-7: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- art-42-13/par-7: 第一項第一号 → 租税特別措置法 第四十二条の十三第一項第一号 (Article 42-13, paragraph (1), item (i)), art-42-13/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
- art-42-13/par-7: 第四十二条の五第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1
- art-42-13/par-7: 第四十二条の四第八項第二号 → 租税特別措置法 第四十二条の四第八項第二号 (Article 42-4, paragraph (8), item (ii)), art-42-4/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2
- art-42-13/par-7/item-1: 第四十二条の四第十九項第八号 → 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-42-13/par-7/item-1: 第五項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-7/item-1: 同項第九号 → 租税特別措置法 第四十二条の四第十九項第九号 (Article 42-4, paragraph (19), item (ix)), art-42-4/par-19/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-9
- art-42-13/par-7/item-1: 同条第四項 → 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-42-13/par-7/item-3: この号 → 租税特別措置法 第四十二条の十三第七項第三号 (Article 42-13, paragraph (7), item (iii)), art-42-13/par-7/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
- art-42-13/par-7/item-3: 第五項第一号 → 租税特別措置法 第四十二条の十三第五項第一号 (Article 42-13, paragraph (5), item (i)), art-42-13/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
- art-42-13/par-7/item-3: 次号 → 租税特別措置法 第四十二条の十三第七項第四号 (Article 42-13, paragraph (7), item (iv)), art-42-13/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-4
- art-42-13/par-7/item-3/sub-2: 第五号 → 租税特別措置法 第四十二条の十三第七項第五号 (Article 42-13, paragraph (7), item (v)), art-42-13/par-7/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-5
- art-42-13/par-7/item-4: 第五項第二号 → 租税特別措置法 第四十二条の十三第五項第二号 (Article 42-13, paragraph (5), item (ii)), art-42-13/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2
- art-42-13/par-7/item-4: 前号 → 租税特別措置法 第四十二条の十三第七項第三号 (Article 42-13, paragraph (7), item (iii)), art-42-13/par-7/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
- art-42-13/par-7/item-5: 第五項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-8: 第一項第九号 → 租税特別措置法 第四十二条の十三第一項第九号 (Article 42-13, paragraph (1), item (ix)), art-42-13/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
- art-42-13/par-8: 第四十二条の四第九項 → 租税特別措置法 第四十二条の四第九項 (Article 42-4, paragraph (9)), art-42-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-9
- art-42-13/par-8: 第五項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-8: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- art-42-13/par-8: 第二十一項 → 租税特別措置法 第四十二条の四第二十一項 (Article 42-4, paragraph (21)), art-42-4/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-21
- art-42-13/par-8: 第四十二条の四の二第四項 → 租税特別措置法 第四十二条の四の二第四項 (Article 42-4-2, paragraph (4)), art-42-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-4
- art-42-13/par-8: 第十四号 → 租税特別措置法 第四十二条の十三第一項第十四号 (Article 42-13, paragraph (1), item (xiv)), art-42-13/par-1/item-14 — 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
- art-42-13/par-8: 第四十二条の十一の二第五項 → 租税特別措置法 第四十二条の十一の二第五項 (Article 42-11-2, paragraph (5)), art-42-11-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-5
- art-42-13/par-8: 第四十二条の十二の六第十二項 → 租税特別措置法 第四十二条の十二の六第十二項 (Article 42-12-6, paragraph (12)), 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
- art-42-13/par-9: 第七項第三号 → 租税特別措置法 第四十二条の十三第七項第三号 (Article 42-13, paragraph (7), item (iii)), art-42-13/par-7/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
- art-42-13/par-9: 第一項から第三項まで → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2
- art-42-13/par-9: 第五項から第七項まで → 租税特別措置法 第四十二条の十三第七項 (Article 42-13, paragraph (7)), art-42-13/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7
- art-42-13/par-9: 第一項 → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
- art-42-13/par-9: 第五項から第七項まで → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- art-42-13/par-9: 第五項第一号 → 租税特別措置法 第四十二条の十三第五項第一号 (Article 42-13, paragraph (5), item (i)), art-42-13/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
- art-42-13/par-9: 第五項から第七項まで → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- art-42-13/par-9: 前項 → 租税特別措置法 第四十二条の十三第八項 (Article 42-13, paragraph (8)), art-42-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8
- art-42-13/par-9: 第一項から第三項まで → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3
- art-42-13/par-9: 第四項 → 租税特別措置法 第四十二条の十三第四項 (Article 42-13, paragraph (4)), art-42-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
## Cited by
34 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第四十二条の十三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1
- 租税特別措置法 第四十二条の十三第一項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
- 租税特別措置法 第四十二条の十三第一項第十六号（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-16 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-16
- 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四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4
- 租税特別措置法 第四十二条の十三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5
- 租税特別措置法 第四十二条の十三第五項第一号（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-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1
- 租税特別措置法 第四十二条の十三第五項第二号（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-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2
- 租税特別措置法 第四十二条の十三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- 租税特別措置法 第四十二条の十三第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7
- 租税特別措置法 第四十二条の十三第七項第一号（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-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-1
- 租税特別措置法 第四十二条の十三第七項第三号（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-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3
- 租税特別措置法 第四十二条の十三第七項第三号ロ（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-7/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-3/sub-2
- 租税特別措置法 第四十二条の十三第七項第四号（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-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-4
- 租税特別措置法 第四十二条の十三第七項第五号（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-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-5
- 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 第四十二条の十三第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-9
- 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 附則第九十三条第一項（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-4301-7/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-1
- 租税特別措置法 附則第九十三条第二項（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-4301-7/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-2
- 租税特別措置法 附則第八十五条第一項（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-5021-8/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-85/par-1
- 租税特別措置法 附則第百十六条第一項（第十六条の規定による改正に伴う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-5021-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-1
- 租税特別措置法 附則第百十六条第二項（第十六条の規定による改正に伴う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-5021-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-2
- 租税特別措置法 附則第百十六条第三項（第十六条の規定による改正に伴う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-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3
- 租税特別措置法 附則第百十六条第四項（第十六条の規定による改正に伴う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-5021-8/art-116/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-4
- 租税特別措置法 附則第四十九条第一項（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-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
- 租税特別措置法 附則第四十六条第一項（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-5061-8/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-1
- 租税特別措置法 附則第四十六条第二項（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-5061-8/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-2
- 租税特別措置法 附則第五十七条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/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 附則第五十七条第三項（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-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-3
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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-20261007T211206-111, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-112, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-113, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, 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