# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Article 59)

- 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: 第五十九条 (Article 59)（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — address `art-59`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-59
- 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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### 第五十九条（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — Special Deduction of New Mineral Deposit Exploration Expenses or Overseas New Mineral Deposit Exploration Expenses
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/special-taxation-measures-act/art-59 · https://japanlaw.org/l/332AC0000000026/art-59</sup>

  **第一項**  前条第一項の探鉱準備金の金額（同条第六項の規定の適用を受けるものを除く。）を有する法人が、各事業年度において、同条第一項に規定する新鉱床探鉱費の支出を行つた場合又は政令で定める探鉱用機械設備（第一号及び次項において「探鉱用機械設備」という。）について償却をした場合には、当該事業年度の所得の金額の計算上、これらの支出又は償却に係る損金の額に算入される金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、損金の額に算入する。
  <sup>art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1</sup>
  Where a corporation that holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has depreciated exploration machinery and equipment specified by Cabinet Order (referred to in item (i) and the following paragraph as "exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
  <sup>machine translation, not official</sup>

    **一**  当該事業年度において支出する当該新鉱床探鉱費の額に相当する金額（当該事業年度において探鉱の実施のために交付される国の補助金がある場合には、当該補助金に相当する金額を控除した金額）と当該事業年度の当該探鉱用機械設備の償却額（当該探鉱用機械設備に係るこの法律及び法人税法第三十一条の規定により計算される償却限度額を超える場合には、当該償却限度額に相当する金額）との合計額
    <sup>art-59/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-1</sup>
    the sum of the amount equivalent to the amount of those new mineral deposit exploration expenses expended in that business year (where there is a subsidy from the national government granted for carrying out exploration in that business year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation of that exploration machinery and equipment for that business year (where it exceeds the depreciation limit for that exploration machinery and equipment calculated pursuant to the provisions of this Act and Article 31 of the Corporation Tax Act, the amount equivalent to that depreciation limit);
    <sup>machine translation, not official</sup>

    **二**  前事業年度から繰り越された前条第一項の探鉱準備金の金額（前事業年度終了の日までに同条第四項又は第五項の規定により益金の額に算入された金額がある場合には、当該金額を控除した金額）のうち、当該事業年度において同条第四項又は第五項の規定により益金の額に算入された、又は算入されるべきこととなつた金額に相当する金額
    <sup>art-59/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-2</sup>
    the amount equivalent to the amount, out of the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
    <sup>machine translation, not official</sup>

    **三**  当該事業年度の所得の金額として政令で定めるところにより計算した金額
    <sup>art-59/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-3</sup>
    the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.
    <sup>machine translation, not official</sup>

  **第二項**  前条第二項の海外探鉱準備金の金額（同条第六項の規定の適用を受けるものを除く。）を有する法人が、各事業年度において、同条第二項に規定する新鉱床探鉱費（第一号において「海外新鉱床探鉱費」という。）の支出を行つた場合又は専ら国外において事業の用に供される探鉱用機械設備（第一号において「海外探鉱用機械設備」という。）について償却をした場合には、当該事業年度の所得の金額の計算上、これらの支出又は償却に係る損金の額に算入される金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、損金の額に算入する。
  <sup>art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2</sup>
  Where a corporation that holds the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article (excluding that subject to the provisions of paragraph (6) of that Article) has, in any business year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (2) of that Article (referred to in item (i) of this paragraph as "overseas new mineral deposit exploration expenses"), or has depreciated exploration machinery and equipment used exclusively for business outside Japan (referred to in item (i) of this paragraph as "overseas exploration machinery and equipment"), the amount equivalent to the smallest of the following amounts is included in deductible expenses in calculating the amount of income for that business year, in addition to the amount included in deductible expenses pertaining to that expenditure or depreciation.
  <sup>machine translation, not official</sup>

    **一**  前項第一号に掲げる合計額のうち、当該事業年度において支出する当該海外新鉱床探鉱費の額に相当する金額と当該事業年度の当該海外探鉱用機械設備の償却額との合計額（同項第二号に掲げる金額が同項第一号に掲げる金額から当該合計額を控除した金額を超える場合には、その超える部分の金額に相当する金額を控除した金額）
    <sup>art-59/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-1</sup>
    out of the sum listed in item (i) of the preceding paragraph, the sum of the amount equivalent to the amount of those overseas new mineral deposit exploration expenses expended in that business year and the amount of depreciation of that overseas exploration machinery and equipment for that business year (where the amount listed in item (ii) of that paragraph exceeds the amount obtained by deducting that sum from the amount listed in item (i) of that paragraph, the amount obtained by deducting the amount equivalent to the excess);
    <sup>machine translation, not official</sup>

    **二**  前事業年度から繰り越された前条第二項の海外探鉱準備金の金額（前事業年度終了の日までに同条第四項又は第五項の規定により益金の額に算入された金額がある場合には、当該金額を控除した金額）のうち、当該事業年度において同条第四項又は第五項の規定により益金の額に算入された、又は算入されるべきこととなつた金額に相当する金額
    <sup>art-59/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-2</sup>
    the amount equivalent to the amount, out of the amount of the reserve for overseas exploration referred to in paragraph (2) of the preceding Article carried over from the preceding business year (where there is an amount that was included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the amount obtained by deducting that amount), that has been included, or is to be included, in gross profit in that business year pursuant to the provisions of paragraph (4) or paragraph (5) of that Article;
    <sup>machine translation, not official</sup>

    **三**  前項第三号に掲げる金額から同項の規定により損金の額に算入された金額を控除した金額
    <sup>art-59/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-3</sup>
    the amount obtained by deducting the amount included in deductible expenses pursuant to the provisions of the preceding paragraph from the amount listed in item (iii) of that paragraph.
    <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する法人である通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）についてこれらの規定を適用する場合には、第一項第三号に掲げる金額は、当該通算法人及び他の通算法人（同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ものに限る。）の当該事業年度又は同日に終了する事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定める金額とする。
  <sup>art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-3</sup>
  Where the provisions of the preceding two paragraphs are applied to each business year of a group tax sharing corporation that is a corporation prescribed in those paragraphs (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the amount listed in paragraph (1), item (iii) is the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for that business year, or for the business year ending on that day, of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day).
  <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定は、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にこれらの規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
  <sup>art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/art-59/par-4</sup>
  The provisions of paragraph (1) or paragraph (2) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to those provisions is limited to the amount to be included in deductible expenses pertaining to that statement.
  <sup>machine translation, not official</sup>

  **第五項**  第一項又は第二項の規定の適用を受けた法人がその適用を受けた事業年度において支出を行つた第一項に規定する新鉱床探鉱費又は第二項に規定する海外新鉱床探鉱費の額のうちに海外探鉱法人出資の額が含まれている場合には、当該海外探鉱法人出資については、第五十五条第一項及び第八項の規定は、適用しない。
  <sup>art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/art-59/par-5</sup>
  Where the amount of the new mineral deposit exploration expenses prescribed in paragraph (1) or the overseas new mineral deposit exploration expenses prescribed in paragraph (2) expended by a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied in the business year for which those provisions were applied includes the amount of an investment in an overseas exploration corporation, the provisions of Article 55, paragraph (1) and paragraph (8) do not apply to that investment in an overseas exploration corporation.
  <sup>machine translation, not official</sup>

  **第六項**  第一項又は第二項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
  <sup>art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/art-59/par-6</sup>
  With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1) or paragraph (2), in the amount of deductible expenses of a corporation subject to those provisions is to be included in the amount of income, etc. prescribed in these provisions.
  <sup>machine translation, not official</sup>

  **第七項**  前三項に定めるもののほか、第一項又は第二項の規定の適用を受けた法人の利益積立金額の計算その他第一項から第三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-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/art-59/par-7</sup>
  Beyond what is provided for in the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (2) have been applied, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-59/par-1: 同条第六項 → 租税特別措置法 第五十八条第六項 (Article 58, paragraph (6)), art-58/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/art-58/par-6
- art-59/par-1: 前条第一項 → 租税特別措置法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1
- art-59/par-1: 第一号 → 租税特別措置法 第五十八条第一項第一号 (Article 58, paragraph (1), item (i)), art-58/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-1
- art-59/par-1: 次項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-1/item-1: 法人税法第三十一条 → 法人税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/corporation-tax-act/art-31 · https://japanlaw.org/l/340AC0000000034/art-31
- art-59/par-1/item-2: 第五項 → 租税特別措置法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/art-58/par-5
- art-59/par-1/item-2: 前条第一項 → 租税特別措置法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-1
- art-59/par-1/item-2: 同条第四項 → 租税特別措置法 第五十八条第四項 (Article 58, paragraph (4)), art-58/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/art-58/par-4
- art-59/par-2: 前条第二項 → 租税特別措置法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2
- art-59/par-2: 同条第六項 → 租税特別措置法 第五十八条第六項 (Article 58, paragraph (6)), art-58/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/art-58/par-6
- art-59/par-2: 第一号 → 租税特別措置法 第五十八条第二項第一号 (Article 58, paragraph (2), item (i)), art-58/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-1
- art-59/par-2: 第一号 → 租税特別措置法 第五十九条第二項第一号 (Article 59, paragraph (2), item (i)), art-59/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-1
- art-59/par-2/item-1: 同項第二号 → 租税特別措置法 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-2
- art-59/par-2/item-1: 前項第一号 → 租税特別措置法 第五十九条第一項第一号 (Article 59, paragraph (1), item (i)), art-59/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-1
- art-59/par-2/item-2: 前条第二項 → 租税特別措置法 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2
- art-59/par-2/item-2: 第五項 → 租税特別措置法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/art-58/par-5
- art-59/par-2/item-2: 同条第四項 → 租税特別措置法 第五十八条第四項 (Article 58, paragraph (4)), art-58/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/art-58/par-4
- art-59/par-2/item-3: 前項第三号 → 租税特別措置法 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-3
- art-59/par-2/item-3: 同項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-3: 同条 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-59/par-3: 法人税法第六十四条の五第一項 → 法人税法 第六十四条の五第一項 (Article 64-5, paragraph (1)), art-64-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-59/par-3: 同法第六十四条の七 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-59/par-3: 第一項第三号 → 租税特別措置法 第五十九条第一項第三号 (Article 59, paragraph (1), item (iii)), art-59/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-3
- art-59/par-3: 前二項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-3: 前二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-4: 第一項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-4: 第二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-5: 第一項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-5: 第二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-5: 第五十五条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
- art-59/par-5: 第八項 → 租税特別措置法 第五十五条第八項 (Article 55, paragraph (8)), art-55/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/art-55/par-8
- art-59/par-6: 法人税法第六十七条第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-59/par-6: 第五項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/en/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-59/par-6: 第一項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-6: 第二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-7: 前三項 → 租税特別措置法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/art-59/par-5
- art-59/par-7: 第一項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- art-59/par-7: 前三項 → 租税特別措置法 第五十九条第四項 (Article 59, paragraph (4)), art-59/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/art-59/par-4
- art-59/par-7: 前三項 → 租税特別措置法 第五十九条第六項 (Article 59, paragraph (6)), art-59/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/art-59/par-6
- art-59/par-7: 第二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- art-59/par-7: 第一項から第三項まで → 租税特別措置法 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-3

## Cited by

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

- 租税特別措置法 第五十八条第一項第三号（探鉱準備金又は海外探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-58/par-1/item-3
- 租税特別措置法 第五十八条第二項第二号（探鉱準備金又は海外探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-58/par-2/item-2
- 租税特別措置法 第五十八条第三項（探鉱準備金又は海外探鉱準備金） — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/art-58/par-3
- 租税特別措置法 第五十九条第一項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1
- 租税特別措置法 第五十九条第二項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2
- 租税特別措置法 第五十九条第二項第一号（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-1
- 租税特別措置法 第五十九条第二項第三号（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-3
- 租税特別措置法 第五十九条第三項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/art-59/par-3
- 租税特別措置法 第五十九条第四項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/art-59/par-4
- 租税特別措置法 第五十九条第五項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/art-59/par-5
- 租税特別措置法 第五十九条第六項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/art-59/par-6
- 租税特別措置法 第五十九条第七項（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/art-59/par-7
- 租税特別措置法 附則第百二十条第一項（鉱業所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-1
- 租税特別措置法 附則第百二十条第二項（鉱業所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-2

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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-20261007T211206-125, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-126, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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