# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の十 (Article 66-10) - 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: 第六十六条の十 (Article 66-10)（技術研究組合の所得の計算の特例） — address `art-66-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十六条の十（技術研究組合の所得の計算の特例） — Special Provisions on Calculation of Income of Research and Development Partnerships caption: machine translation, not official art-66-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10 · https://japanlaw.org/l/332AC0000000026/art-66-10 **第一項** 青色申告書を提出する技術研究組合（清算中のものを除く。）が、令和九年三月三十一日までに技術研究組合法（昭和三十六年法律第八十一号）第九条第一項の規定により同法第三条第一項第一号に規定する試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）の用に直接供する固定資産で政令で定めるもの（以下この条において「試験研究用資産」という。）を取得し、又は製作するための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもつてその納付された事業年度において試験研究用資産を取得し、又は製作した場合において、当該試験研究用資産につき、その取得価額から一円（当該試験研究用資産の取得価額がその納付された金額（既に試験研究用資産の取得又は製作に充てられた金額があるときは、その金額を控除した金額）を超える場合には、その超える金額）を控除した金額の範囲内でその帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、その取得又は製作の日を含む事業年度の所得の金額の計算上、損金の額に算入する。 art-66-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1 Where a research and development partnership that files a blue return (excluding one in liquidation) has, by March 31, 2027, levied, pursuant to the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961), charges to cover the costs of acquiring or manufacturing fixed assets specified by Cabinet Order that are directly used for experimental research prescribed in Article 3, paragraph (1), item (i) of that Act (limited to research conducted in order to obtain new knowledge or to devise new applications of available knowledge) (hereinafter referred to in this Article as "assets for experimental research"), and has acquired or manufactured assets for experimental research in the business year in which the amount based on that levy was paid, with an amount equivalent to all or part of the amount so paid, if the partnership has reduced the book value of those assets for experimental research through accounting as an expense or loss within the range of the amount obtained by deducting, from their acquisition cost, one yen (if the acquisition cost of those assets for experimental research exceeds the amount so paid (if any amount has already been applied to the acquisition or manufacture of assets for experimental research, the amount obtained by deducting that amount), the excess amount), the amount equivalent to the reduced amount is included in deductible expenses in calculating the amount of income for the business year that includes the date of the acquisition or manufacture. machine translation, not official **第二項** 前項の規定は、確定申告書等に同項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。 art-66-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-2 The provisions of the preceding paragraph apply only if the final return, etc. contains a statement regarding the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and a written statement concerning the calculation of the amount to be included in deductible expenses is attached to that final return, etc. machine translation, not official **第三項** 第一項の規定の適用を受けた試験研究用資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該試験研究用資産の取得価額に算入しない。 art-66-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-3 In applying the provisions of laws and regulations concerning corporation tax to assets for experimental research to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition cost of those assets for experimental research. machine translation, not official **第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-66-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-4 Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-66-10/par-1: 技術研究組合法（昭和三十六年法律第八十一号）第九条第一項 → e-Gov law 336AC0000000081, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - art-66-10/par-1: 同法第三条第一項第一号 → e-Gov law 336AC0000000081, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-66-10/par-1: この条 → 租税特別措置法 第六十六条の十 (Article 66-10), art-66-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10 · https://japanlaw.org/l/332AC0000000026/art-66-10 - art-66-10/par-2: 前項 → 租税特別措置法 第六十六条の十第一項 (Article 66-10, paragraph (1)), art-66-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1 - art-66-10/par-3: 第一項 → 租税特別措置法 第六十六条の十第一項 (Article 66-10, paragraph (1)), art-66-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1 - art-66-10/par-4: 前二項 → 租税特別措置法 第六十六条の十第三項 (Article 66-10, paragraph (3)), art-66-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-3 - art-66-10/par-4: 前二項 → 租税特別措置法 第六十六条の十第二項 (Article 66-10, paragraph (2)), art-66-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-2 - art-66-10/par-4: 第一項 → 租税特別措置法 第六十六条の十第一項 (Article 66-10, paragraph (1)), art-66-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十六条の十第一項（技術研究組合の所得の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-1 - 租税特別措置法 第六十六条の十第二項（技術研究組合の所得の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-2 - 租税特別措置法 第六十六条の十第三項（技術研究組合の所得の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-3 - 租税特別措置法 第六十六条の十第四項（技術研究組合の所得の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-10/par-4 - 租税特別措置法 附則第五十二条第一項（技術研究組合の所得の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-52/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-158, 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