# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二節 (Chapter 2, Section 2)
- 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: 第二節 (Chapter 2, Section 2) — address `ch-2/sec-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-2/sec-2
- 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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## 第二節 不動産所得及び事業所得 — Section 2 Real Estate Income and Business Income
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2
## 第一款 特別税額控除及び減価償却の特例 — Subsection 1 Special Tax Credits and Special Provisions on Depreciation
heading: machine translation, not official
ch-2/sec-2/subsec-1 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-1
### 第十条（試験研究を行つた場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where Experimental Research Is Conducted
caption: machine translation, not official
art-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
**第一項** 青色申告書を提出する個人のその年分（事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額に次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該各号に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、控除上限額（当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該控除上限額を限度とする。
art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
If an individual who files a blue return has an amount of experimental research expenses for a year (excluding the year that includes the date on which the individual discontinued the business), the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following items according to the category of case listed in that item (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified in that item exceeds 10 percent, 10 percent) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum tax credit exceeds the upper limit of the credit (meaning the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit.
machine translation, not official
**一** 増減試験研究費割合が百分の三を超える場合（第三号に掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-10/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-1
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent (excluding the case listed in item (iii)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**二** 増減試験研究費割合が百分の三以下である場合（次号に掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-2
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in the following item): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**三** その年が事業を開始した日の属する年（相続又は包括遺贈により当該事業を承継した日の属する年を除く。以下この条において「開業年」という。）である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
if the year is the year that includes the date on which the individual started the business (excluding the year that includes the date on which the individual succeeded to the business by inheritance or universal legacy; hereinafter referred to as the "year of starting business" in this Article), or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**第二項** 前項の青色申告書を提出する個人の令和四年から令和十一年までの各年分における同項の規定の適用については、同項の税額控除限度額は、同項の規定にかかわらず、次の各号に掲げる年分の区分に応じ当該各号に定める金額とする。
art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2
With regard to the application of the provisions of the preceding paragraph to an individual who files a blue return referred to in that paragraph for each year from 2022 to 2029, the maximum tax credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount specified in each of the following items according to the category of year listed in that item.
machine translation, not official
**一** 令和九年以前の年分（第三号に掲げる年分を除く。） 当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1
a year of 2027 or earlier (excluding a year listed in item (iii)): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十二を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-10/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が零以上であり百分の十二以下である場合（ニに掲げる場合を除く。） 百分の十一・五から、百分の十二から当該増減試験研究費割合を減算した割合に〇・二五を乗じて計算した割合を減算した割合
art-10/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-2
if the ratio of increase or decrease in experimental research expenses is zero or more and 12 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 11.5 percent the rate calculated by multiplying 12 percent less the ratio of increase or decrease in experimental research expenses by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が零に満たない場合（ニに掲げる場合を除く。） 百分の八・五から、その満たない部分の割合に三十分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-2/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-3
if the ratio of increase or decrease in experimental research expenses is less than zero (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying the percentage by which it falls short of zero by 8.5/30 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** その年が開業年である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-2/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-4
if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**二** 令和十年以後の年分（次号に掲げる年分を除く。） 当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2
a year of 2028 or later (excluding a year listed in the following item): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
machine translation, not official
**イ** 増減試験研究費割合が百分の十五を超える場合（ニに掲げる場合を除く。） 百分の十一・五に、当該増減試験研究費割合から百分の十五を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
art-10/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-1
if the ratio of increase or decrease in experimental research expenses exceeds 15 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 15 percent by 0.375;
machine translation, not official
**ロ** 増減試験研究費割合が百分の三を超え百分の十五以下である場合（ニに掲げる場合を除く。） 百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
art-10/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-2
if the ratio of increase or decrease in experimental research expenses exceeds 3 percent and is 15 percent or less (excluding the case listed in (d)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
machine translation, not official
**ハ** 増減試験研究費割合が百分の三以下である場合（ニに掲げる場合を除く。） 百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
art-10/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-3
if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
machine translation, not official
**ニ** その年が開業年である場合又は比較試験研究費の額が零である場合 百分の八・五
art-10/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-4
if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
machine translation, not official
**三** 試験研究費割合が百分の十を超える年分 当該年分の控除対象試験研究費の額に次に掲げる割合を合計した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該合計した割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
art-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
a year in which the ratio of experimental research expenses exceeds 10 percent: the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the sum of the following rates (if that sum has a fraction beyond the third decimal place, the sum with that fraction discarded, and if that sum exceeds 14 percent, 14 percent).
machine translation, not official
**イ** 前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合（当該年分が令和九年以前の年分である場合には、第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合）
art-10/par-2/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-1
the rate specified in (a) through (d) of the preceding item according to the category of case listed in (a) through (d) of that item (if that year is a year of 2027 or earlier, the rate specified in item (i), (a) through (d) according to the category of case listed in item (i), (a) through (d));
machine translation, not official
**ロ** イに掲げる割合に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-10/par-2/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate (meaning the rate calculated by multiplying the ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent)).
machine translation, not official
**第三項** 第一項の青色申告書を提出する個人の令和六年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の控除上限額は、同項の規定にかかわらず、当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額に、当該調整前事業所得税額に当該各号に定める割合（第一号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第一号イに定める割合と第三号に定める割合とのうちいずれか高い割合とし、第二号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第二号イに定める割合と第三号に定める割合とのうちいずれか高い割合とする。）を乗じて計算した金額を加算した金額とする。
art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3
With regard to the application of the provisions of paragraph (1) to an individual who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2024 to 2029, the upper limit of the credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year the amount calculated by multiplying that income tax on business income before adjustment by the rate specified in each of those items (if a year listed in item (i) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (i), (a) and the rate specified in item (iii), and if a year listed in item (ii) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (ii), (a) and the rate specified in item (iii)).
machine translation, not official
**一** 令和九年以前の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる年分の区分に応じそれぞれ次に定める割合
art-10/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1
a year of 2027 or earlier (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
machine translation, not official
**イ** 増減試験研究費割合が百分の四を超える年分 当該増減試験研究費割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-10/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 4 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 4 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**ロ** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の四を超える年分（第三号に掲げる年分を除く。） 零から、当該満たない部分の割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-10/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-2
a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 4 percent (excluding a year listed in item (iii)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 4 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**二** 令和十年以後の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる年分の区分に応じそれぞれ次に定める割合
art-10/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2
a year of 2028 or later (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
machine translation, not official
**イ** 増減試験研究費割合が百分の七を超える年分 当該増減試験研究費割合から百分の七を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
art-10/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 7 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 7 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
machine translation, not official
**ロ** 増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の一を超える年分（次号に掲げる年分を除く。） 零から、当該満たない部分の割合から百分の一を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
art-10/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-2
a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 1 percent (excluding a year listed in the following item): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 1 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
machine translation, not official
**三** 試験研究費割合が百分の十を超える年分 当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）
art-10/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
a year in which the ratio of experimental research expenses exceeds 10 percent: the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第四項** 中小事業者で青色申告書を提出するもののその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額の百分の十二に相当する金額（以下この項において「中小事業者税額控除限度額」という。）を控除する。この場合において、当該中小事業者税額控除限度額が、中小事業者控除上限額（当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該中小事業者控除上限額を限度とする。
art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
If a small and medium sized business operator who files a blue return has an amount of experimental research expenses for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the operator discontinued the business), the amount equivalent to 12 percent of the amount of credit-eligible experimental research expenses for that year (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the upper limit of the credit for small and medium sized business operators (meaning the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit for small and medium sized business operators.
machine translation, not official
**第五項** 前項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者税額控除限度額は、同項の規定にかかわらず、当該年分の控除対象試験研究費の額に、百分の十二に当該各号に定める割合を加算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該加算した割合が百分の十七を超えるときは百分の十七とする。）を乗じて計算した金額とする。
art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5
With regard to the application of the provisions of the preceding paragraph to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the maximum credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate obtained by adding to 12 percent the rate specified in each of those items (if that rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so obtained exceeds 17 percent, 17 percent).
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える年分（開業年の年分、比較試験研究費の額が零である年分及び試験研究費割合が百分の十を超える年分を除く。） 当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合
art-10/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business, a year for which the amount of comparative experiment and research expenses is zero, and a year in which the ratio of experimental research expenses exceeds 10 percent): the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
machine translation, not official
**二** 試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分のいずれにも該当しない年分で増減試験研究費割合が百分の十二を超える年分を除く。） 百分の十二に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
art-10/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year that is neither the year of starting business nor a year for which the amount of comparative experiment and research expenses is zero and in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent): the rate calculated by multiplying 12 percent by the additional credit rate (meaning the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent));
machine translation, not official
**三** 増減試験研究費割合が百分の十二を超え、かつ、試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 次に掲げる割合を合計した割合
art-10/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent and the ratio of experimental research expenses exceeds 10 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the sum of the following rates.
machine translation, not official
**イ** 第一号に定める割合
art-10/par-5/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-1
the rate specified in item (i);
machine translation, not official
**ロ** イに掲げる割合に前号に規定する控除割増率を乗じて計算した割合
art-10/par-5/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-2
the rate calculated by multiplying the rate listed in (a) by the additional credit rate prescribed in the preceding item;
machine translation, not official
**ハ** 前号に定める割合
art-10/par-5/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-3
the rate specified in the preceding item.
machine translation, not official
**第六項** 第四項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者控除上限額は、同項の規定にかかわらず、当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額に当該各号に定める金額を加算した金額とする。
art-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6
With regard to the application of the provisions of paragraph (4) to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the upper limit of the credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding the amount specified in each of those items to the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year.
machine translation, not official
**一** 増減試験研究費割合が百分の十二を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。） 当該調整前事業所得税額の百分の十に相当する金額
art-10/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-1
a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the amount equivalent to 10 percent of that income tax on business income before adjustment;
machine translation, not official
**二** 試験研究費割合が百分の十を超える年分（前号に掲げる年分を除く。） 当該調整前事業所得税額に当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額
art-10/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-2
a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year listed in the preceding item): the amount calculated by multiplying that income tax on business income before adjustment by the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
machine translation, not official
**第七項** 青色申告書を提出する個人のその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において当該個人の試験研究費の額がその比較試験研究費の額を超える場合において、当該個人が繰越税額控除限度超過額を有するときは、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年分における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額（その年において第四項の規定の適用を受ける場合には、当該個人の同項に規定する中小事業者控除上限額から、同項の規定によりその年分の総所得金額に係る所得税の額から控除される金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十五に相当する金額を限度とする。
art-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
If, for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the individual discontinued the business), the amount of experimental research expenses of an individual who files a blue return exceeds the individual's amount of comparative experiment and research expenses, and the individual has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year (if the provisions of paragraph (4) are applied for that year, the remaining amount obtained by deducting, from the individual's upper limit of the credit for small and medium sized business operators prescribed in that paragraph, the amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of that paragraph), the amount to be deducted is limited to the amount equivalent to that 25 percent.
machine translation, not official
**第八項** この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 試験研究費の額 次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。第九号において同じ。）から支払を受ける金額がある場合には当該金額を控除した金額とし、当該個人が居住者である場合の当該個人の同法第九十五条第四項第一号に規定する国外事業所等を通じて行う事業に係る費用の額を除く。）をいう。
art-10/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
amount of experimental research expenses: The sum of the following amounts (if there is an amount received from another person (including, where the individual is a nonresident, a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act; the same applies in item (ix)) to cover the expenses pertaining to those amounts, the amount obtained by deducting the amount so received, and excluding, where the individual is a resident, the amount of expenses pertaining to the business that the individual conducts through a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of that Act);
machine translation, not official
**イ** 次に掲げる費用の額（所得税法第三十七条第一項の事業所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額に該当するものを除く。）で各年分の事業所得の金額の計算上必要経費に算入されるもの
art-10/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1
the amount of the following expenses that is included in necessary expenses in calculating the amount of business income for each year (excluding any amount that falls under the cost of sales pertaining to the gross revenue from business income referred to in Article 37, paragraph (1) of the Income Tax Act or any other amount of expenses directly required to earn that gross revenue);
machine translation, not official
**（１）** 製品の製造又は技術の改良、考案若しくは発明に係る試験研究（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。）のために要する費用（研究開発費として経理をした金額のうち、ロに規定する固定資産（所得税法第二条第一項第十八号に規定する固定資産をいう。以下この号において同じ。）の取得に要した金額とされるべき費用の額又はロに規定する繰延資産となる費用の額がある場合における当該固定資産又は繰延資産の償却費、除却による損失及び譲渡による損失を除く。（２）において同じ。）で政令で定めるもの
art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-1
expenses required for experimental research relating to the manufacture of products or to the improvement, devising or invention of technology (limited to experimental research conducted to obtain new knowledge or to devise a new application of available knowledge) (excluding, where, of the amount accounted for as research and development expenses, there is an amount of expenses that should be treated as an amount required for the acquisition of fixed assets prescribed in (b) (meaning fixed assets prescribed in Article 2, paragraph (1), item (xviii) of the Income Tax Act; the same applies hereinafter in this item) or an amount of expenses that become deferred assets prescribed in (b), the depreciation allowance for those fixed assets or deferred assets, and losses from their retirement and losses from their transfer; the same applies in (2)), which are specified by Cabinet Order;
machine translation, not official
**（２）** 対価を得て提供する新たな役務の開発に係る試験研究として政令で定める試験研究のために要する費用で政令で定めるもの
art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-2
expenses required for experimental research specified by Cabinet Order as experimental research relating to the development of new services to be provided for consideration, which are specified by Cabinet Order.
machine translation, not official
**ロ** イ（１）又は（２）に掲げる費用の額（事業所得の金額に係るものに限る。）で各年分において研究開発費として経理をした金額のうち、棚卸資産（所得税法第二条第一項第十六号に規定する棚卸資産をいう。第八号において同じ。）若しくは固定資産（事業の用に供する時においてイ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究の用に供する固定資産を除く。）の取得に要した金額とされるべき費用の額又は繰延資産（イ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究のために支出した費用に係る繰延資産を除く。）となる費用の額
art-10/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-2
of the amount of expenses listed in (a)(1) or (2) (limited to those pertaining to the amount of business income) that is accounted for as research and development expenses in each year, the amount of expenses that should be treated as an amount required for the acquisition of inventory (meaning inventory as prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act; the same applies in item (viii)) or fixed assets (excluding fixed assets that, at the time they are put to use for business, are put to use for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)), or the amount of expenses that become deferred assets (excluding deferred assets pertaining to expenses paid for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)).
machine translation, not official
**一の二** 控除対象試験研究費の額 試験研究費の額のうち次に掲げる金額の合計額をいう。
art-10/par-8/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2
amount of credit-eligible experimental research expenses: The sum of the following amounts out of the amount of experimental research expenses;
machine translation, not official
**イ** 国外委託試験研究に係る試験研究費の額の百分の五十（令和九年以前の年分にあつては百分の七十とし、令和十年分にあつては百分の六十とする。）に相当する金額
art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-1
the amount equivalent to 50 percent (70 percent for a year of 2027 or earlier, and 60 percent for the year 2028) of the amount of experimental research expenses pertaining to experimental research outsourced abroad;
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る試験研究費の額
art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-2
the amount of experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
machine translation, not official
**二** 増減試験研究費割合 増減試験研究費の額（第一項又は第四項の規定の適用を受けようとする年（以下この項において「適用年」という。）の年分の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当該比較試験研究費の額に対する割合をいう。
art-10/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
ratio of increase or decrease in experimental research expenses: The ratio of the amount of increase or decrease in experimental research expenses (meaning the amount obtained by subtracting the amount of comparative experiment and research expenses from the amount of experimental research expenses for the year for which the application of the provisions of paragraph (1) or (4) is sought (hereinafter referred to as the "applicable year" in this paragraph)) to that amount of comparative experiment and research expenses;
machine translation, not official
**三** 比較試験研究費の額 対象年（第一項、第四項又は前項の規定の適用を受けようとする年をいう。以下この号及び第十二項において同じ。）前三年以内の各年分の試験研究費の額（当該各年のうちに事業を開始した日の属する年がある場合には、当該年については、当該年の試験研究費の額に十二を乗じてこれを当該年において事業を営んでいた期間の月数で除して計算した金額）の合計額を当該対象年前三年以内の各年（事業を開始した日の属する年以後の年に限る。）の年数で除して計算した金額をいう。
art-10/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
amount of comparative experiment and research expenses: The amount calculated by dividing the sum of the amounts of experimental research expenses for each year within three years before the covered year (meaning the year for which the application of the provisions of paragraph (1) or (4) or the preceding paragraph is sought; the same applies hereinafter in this item and in paragraph (12)) (if any of those years includes the date on which the individual started business, for that year, the amount calculated by multiplying the amount of experimental research expenses for that year by 12 and dividing the result by the number of months in the period during which the individual conducted business in that year) by the number of years within three years before the covered year (limited to the year that includes the date on which the individual started business and subsequent years);
machine translation, not official
**四** 調整前事業所得税額 事業所得の金額に係る所得税の額として政令で定める金額をいう。
art-10/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
income tax on business income before adjustment: The amount specified by Cabinet Order as the amount of income tax on the amount of business income;
machine translation, not official
**五** 試験研究費割合 適用年の年分の試験研究費の額の平均売上金額に対する割合をいう。
art-10/par-8/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-5
ratio of experimental research expenses: The ratio of the amount of experimental research expenses for the applicable year to the average sales amount;
machine translation, not official
**六** 中小事業者 中小事業者に該当する個人として政令で定めるものをいう。
art-10/par-8/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
small and medium sized business operator: An individual specified by Cabinet Order as falling under the category of small and medium sized business operators;
machine translation, not official
**七** 繰越税額控除限度超過額 個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における第四項に規定する中小事業者税額控除限度額のうち、同項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10/par-8/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized business operators prescribed in paragraph (4) of an individual for each year within three years before the year in question (limited to each year in which the individual has filed blue returns continuously up to that year), that could not be fully deducted even after the deduction under that paragraph (if there is an amount already deducted, pursuant to the provisions of the preceding paragraph, from the amount of income tax on the amount of gross income for each year within two years before that year, the remaining amount after deducting that amount);
machine translation, not official
**八** 平均売上金額 適用年の年分及び当該適用年前三年以内の各年分の売上金額（棚卸資産の販売による収入金額その他の政令で定める金額をいう。）の平均額として政令で定めるところにより計算した金額をいう。
art-10/par-8/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-8
average sales amount: The amount calculated pursuant to the provisions of Cabinet Order as the average amount of the sales amounts (meaning revenue from the sale of inventory or other amounts specified by Cabinet Order) for the applicable year and each year within three years before the applicable year;
machine translation, not official
**九** 国外委託試験研究 他の者に委託する試験研究のうち国外において行われる試験研究として政令で定めるものをいう。
art-10/par-8/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-9
experimental research outsourced abroad: Experimental research specified by Cabinet Order as experimental research conducted outside Japan, among the experimental research outsourced to another person.
machine translation, not official
**第九項** 前項第三号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-10/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-9
The number of months referred to in item (iii) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第十項** 第一項及び第四項の規定は、確定申告書（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象試験研究費の額、試験研究費の額、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。この場合において、これらの規定により控除される金額の計算の基礎となる控除対象試験研究費の額は、確定申告書に添付された書類に記載された控除対象試験研究費の額を限度とする。
art-10/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
The provisions of paragraphs (1) and (4) apply only if a document stating the amount of credit-eligible experimental research expenses, the amount of experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the amount of credit-eligible experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to those provisions is limited to the amount of credit-eligible experimental research expenses stated in the document attached to the final return.
machine translation, not official
**第十一項** 第七項の規定は、第四項の規定の適用を受けた年以後の各年分の確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第七項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11
The provisions of paragraph (7) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return for each year from the year in which the provisions of paragraph (4) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (7), is attached to the final return for the year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十二項** 第八項から前項までに定めるもののほか、第一項、第四項又は第七項の規定の適用を受けようとする個人が事業所得を生ずべき事業を相続又は包括遺贈により承継した者である場合における対象年の三年前の年から当該対象年の前年までの各年分の試験研究費の額の計算その他第一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-10/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12
Beyond what is provided for in paragraph (8) through the preceding paragraph, the calculation of the amount of experimental research expenses for each year from the third year before the covered year to the year preceding the covered year, in the case where the individual seeking the application of the provisions of paragraph (1), (4) or (7) is a person who succeeded, by inheritance or universal legacy, to a business that is to generate business income, and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.
machine translation, not official
**第十三項** その年分の所得税について第一項、第四項又は第七項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条第一項、第四項及び第七項（試験研究を行つた場合の所得税額の特別控除）」とする。
art-10/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-10/par-13
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1), (4) or (7) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10, paragraphs (1), (4) and (7) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Experimental Research Is Conducted)".
machine translation, not official
### 第十条の二（特別試験研究を行つた場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where Special Experimental Research Is Conducted
caption: machine translation, not official
art-10-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
**第一項** 青色申告書を提出する個人のその年分（事業を廃止した日の属する年分を除く。）において、特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定によりその年分の総所得金額に係る所得税の額から控除する金額の計算の基礎となつた特別試験研究費の額を除く。）がある場合には、当該個人のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、次に掲げる金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該個人のその年分の調整前事業所得税額の百分の十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の十に相当する金額を限度とする。
art-10-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
If an individual who files a blue return has, for a year (excluding the year that includes the date on which the individual discontinued the business), an amount of special experimental research expenses (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year), the sum of the following amounts (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the individual for that year. In this case, if the maximum tax credit exceeds the amount equivalent to 10 percent of the individual's income tax on business income before adjustment for that year, the amount to be deducted is limited to the amount equivalent to that 10 percent.
machine translation, not official
**一** その年分の控除対象特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これらの規定によりその年分の総所得金額に係る所得税の額から控除する金額の計算の基礎となつた控除対象特別試験研究費の額を除く。次号及び第三号において同じ。）のうち国の試験研究機関、大学その他これらに準ずる者（以下この号において「特別試験研究機関等」という。）と共同して行う試験研究又は特別試験研究機関等に委託する試験研究に係る試験研究費の額として政令で定める金額の百分の三十に相当する金額
art-10-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
the amount equivalent to 30 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person equivalent thereto (hereinafter referred to as a "special experimental research institution, etc." in this item) or experimental research outsourced to a special experimental research institution, etc., out of the amount of credit-eligible special experimental research expenses for that year (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of credit-eligible special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year; the same applies in the following item and item (iii));
machine translation, not official
**二** その年分の控除対象特別試験研究費の額のうち他の者と共同して行う試験研究又は他の者に委託する試験研究であつて、革新的なもの又は国立研究開発法人その他これに準ずる者における研究開発の成果を実用化するために行うものに係る試験研究費の額として政令で定める金額の百分の二十五に相当する金額
art-10-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with another person or outsourced to another person which is innovative or which is conducted to put into practical use the results of research and development at a national research and development agency or any other person equivalent thereto, out of the amount of credit-eligible special experimental research expenses for that year;
machine translation, not official
**三** その年分の控除対象特別試験研究費の額のうち前二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額
art-10-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3
the amount equivalent to 20 percent of the amount, out of the amount of credit-eligible special experimental research expenses for that year, other than the amounts specified by Cabinet Order prescribed in the preceding two items.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特別試験研究費の額 試験研究費の額のうち国の試験研究機関、大学その他の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十二号）第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて行う試験研究、その用途に係る対象者が少数である医薬品に関する試験研究、高度専門知識等（専門的な知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるものをいう。
art-10-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-1
amount of special experimental research expenses: The amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person, experimental research outsourced to a national experimental research institution, a university or any other person, experimental research conducted under the establishment or licensing, by a small and medium sized enterprise (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii)), of intellectual property rights held by it (meaning intellectual property rights prescribed in Article 2, paragraph (2) of the Intellectual Property Basic Act (Act No. 122 of 2002) and anything equivalent thereto in a foreign state), experimental research on pharmaceuticals whose target users are few in number, experimental research conducted by paying personnel expenses to persons who have advanced expertise, etc. (meaning specialized knowledge, technology or experience that is advanced), or any other experimental research specified by Cabinet Order;
machine translation, not official
**二** 控除対象特別試験研究費の額 特別試験研究費の額のうち次に掲げる金額の合計額をいう。
art-10-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2
amount of credit-eligible special experimental research expenses: The sum of the following amounts out of the amount of special experimental research expenses.
machine translation, not official
**イ** 国外委託試験研究に係る特別試験研究費の額の百分の五十（令和九年以前の年分にあつては百分の七十とし、令和十年分にあつては百分の六十とする。）に相当する金額
art-10-2/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2/sub-1
the amount equivalent to 50 percent (70 percent for a year of 2027 or earlier, and 60 percent for the year 2028) of the amount of special experimental research expenses pertaining to experimental research outsourced abroad;
machine translation, not official
**ロ** 国外委託試験研究以外の試験研究に係る特別試験研究費の額
art-10-2/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2/sub-2
the amount of special experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
machine translation, not official
**第三項** 第一項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる控除対象特別試験研究費の額、特別試験研究費の額、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。この場合において、同項の規定により控除される金額の計算の基礎となる控除対象特別試験研究費の額は、確定申告書に添付された書類に記載された控除対象特別試験研究費の額を限度とする。
art-10-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3
The provisions of paragraph (1) apply only if a document stating the amount of credit-eligible special experimental research expenses, the amount of special experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the amount of credit-eligible special experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of credit-eligible special experimental research expenses stated in the document attached to the final return.
machine translation, not official
**第四項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の二第一項（特別試験研究を行つた場合の所得税額の特別控除）」とする。
art-10-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-4
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Special Experimental Research Is Conducted)".
machine translation, not official
### 第十条の三（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
caption: machine translation, not official
art-10-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3
**第一項** 第十条第八項第六号に規定する中小事業者で青色申告書を提出するもの（以下この条において「中小事業者」という。）が、平成十年六月一日から令和九年三月三十一日までの期間（第三項において「指定期間」という。）内に、次に掲げる減価償却資産（第一号から第三号までに掲げる減価償却資産にあつては政令で定める規模のものに限るものとし、匿名組合契約その他これに類する契約として政令で定める契約の目的である事業の用に供するものを除く。以下この条において「特定機械装置等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該中小事業者の営む製造業、建設業その他政令で定める事業の用（第五号に規定する事業を営む者で政令で定めるもの以外の者の貸付けの用を除く。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項及び第九項において「供用年」という。）の年分における当該中小事業者の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等について同項の規定により計算した償却費の額とその取得価額（第五号に掲げる減価償却資産にあつては、当該取得価額に政令で定める割合を乗じて計算した金額。第三項において「基準取得価額」という。）の百分の三十に相当する金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該中小事業者が必要経費として計算した金額とする。ただし、当該特定機械装置等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
If a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) who files a blue return (hereinafter referred to as a "small and medium sized business operator" in this Article), during the period from June 1, 1998 to March 31, 2027 (referred to as the "designated period" in paragraph (3)), acquires any of the following depreciable assets (for the depreciable assets listed in items (i) through (iii), limited to those of a scale specified by Cabinet Order, and excluding those to be put to use for a business that is the object of a silent partnership agreement or any other contract specified by Cabinet Order as being similar thereto; hereinafter referred to as "specified machinery and equipment, etc." in this Article) that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in the manufacturing business, construction business or any other business specified by Cabinet Order that the small and medium sized business operator conducts in Japan (excluding use for lending by a person other than a person conducting the business prescribed in item (v) who is specified by Cabinet Order; hereinafter referred to as "use in a designated business" in this Article), the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. in calculating the amount of business income of the small and medium sized business operator for the year that includes the date on which it was put to use in a designated business (excluding the year that includes the date on which the operator discontinued the business; referred to as the "year of commencement of use" in paragraphs (3) and (9)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the small and medium sized business operator as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 30 percent of its acquisition cost (for the depreciable assets listed in item (v), the amount calculated by multiplying the acquisition cost by the rate specified by Cabinet Order; referred to as the "base acquisition cost" in paragraph (3)); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 機械及び装置（その管理のおおむね全部を他の者に委託するものであることその他の政令で定める要件に該当するものを除く。）
art-10-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-1
machinery and equipment (excluding those that meet the requirements specified by Cabinet Order, such as that substantially all of their management is outsourced to another person);
machine translation, not official
**二** 工具（製品の品質管理の向上等に資するものとして財務省令で定めるものに限る。）
art-10-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-2
tools (limited to those specified by Order of the Ministry of Finance as contributing to the improvement of product quality control, etc.);
machine translation, not official
**三** ソフトウエア（政令で定めるものに限る。）
art-10-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-3
software (limited to that specified by Cabinet Order);
machine translation, not official
**四** 車両及び運搬具（貨物の運送の用に供される自動車で輸送の効率化等に資するものとして財務省令で定めるものに限る。）
art-10-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-4
vehicles and transport equipment (limited to motor vehicles used for the transport of cargo that are specified by Order of the Ministry of Finance as contributing to more efficient transport, etc.);
machine translation, not official
**五** 政令で定める海上運送業の用に供される船舶（輸送の効率化等に資するものとして政令で定める船舶にあつては、環境への負荷の状況が明らかにされた船舶として政令で定めるものに限る。）
art-10-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-5
ships used for a marine transportation business specified by Cabinet Order (for ships specified by Cabinet Order as contributing to more efficient transport, etc., limited to those specified by Cabinet Order as ships whose environmental impact has been made clear).
machine translation, not official
**第二項** 前項の規定により当該特定機械装置等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定機械装置等を指定事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該中小事業者が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. in calculating the amount of business income for the year following the year in which the specified machinery and equipment, etc. was put to use in a designated business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the small and medium sized business operator as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 中小事業者が、指定期間内に、特定機械装置等でその製作の後事業の用に供されたことのないものを取得し、又は特定機械装置等を製作して、これを国内にある当該中小事業者の営む指定事業の用に供した場合において、当該特定機械装置等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その指定事業の用に供した当該特定機械装置等の基準取得価額の合計額の百分の七に相当する金額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該中小事業者の供用年における税額控除限度額が、当該中小事業者の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
If a small and medium sized business operator, during the designated period, acquires specified machinery and equipment, etc. that have not been put to use for business since their manufacture, or manufactures specified machinery and equipment, etc., and puts it to use in a designated business conducted by the small and medium sized business operator in Japan, and the provisions of paragraph (1) are not applied to the specified machinery and equipment, etc., the amount equivalent to 7 percent of the total base acquisition cost of the specified machinery and equipment, etc. put to use in a designated business (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (5)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the small and medium sized business operator's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the small and medium sized business operator's income tax on business income before adjustment (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人が、その年（事業を廃止した日の属する年を除く。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその指定事業の用に供した特定機械装置等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額又は第十条の五の三第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
If an individual who files a blue return has a carried-over excess of the tax credit limit in a year (excluding the year that includes the date on which the individual discontinued the business), the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph with respect to specified machinery and equipment, etc. put to use in a designated business in that year, or an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-5-3, paragraph (3), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年（当該前年分の所得税につき青色申告書を提出している場合に限る。）における税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額をいう。
art-10-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-5
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the amount, out of the individual's maximum tax credit for the year preceding the year in question (limited to the case where the individual has filed a blue return with respect to income tax for that preceding year), that could not be fully deducted even after the deduction under paragraph (3).
machine translation, not official
**第六項** 第一項の規定は、中小事業者が所有権移転外リース取引（所得税法第六十七条の二第三項に規定するリース取引のうち所有権が移転しないものとして政令で定めるものをいう。以下この章において同じ。）により取得した特定機械装置等については、適用しない。
art-10-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-6
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. acquired by a small and medium sized business operator through a lease transaction without transfer of ownership (meaning, among the lease transactions prescribed in Article 67-2, paragraph (3) of the Income Tax Act, those specified by Cabinet Order as not involving the transfer of ownership; the same applies hereinafter in this Chapter).
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定機械装置等の償却費の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-10-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-7
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified machinery and equipment, etc.
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-10-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-8
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified machinery and equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified machinery and equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the document attached to the final return.
machine translation, not official
**第九項** 第四項の規定は、供用年及びその翌年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付があり、かつ、当該翌年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-9
The provisions of paragraph (4) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final returns for the year of commencement of use and the following year, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return for that following year (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の三第三項及び第四項（中小事業者が機械等を取得した場合の所得税額の特別控除）」とする。
art-10-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-10
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) or (4) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-3, paragraphs (3) and (4) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where a Small and Medium Sized Business Operator Acquires Machinery, etc.)".
machine translation, not official
### 第十条の四（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
caption: machine translation, not official
art-10-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4
**第一項** 青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第二十五条に規定する承認地域経済牽引事業者であるものが、企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に、当該個人の行う同条に規定する承認地域経済牽引事業（以下同項までにおいて「承認地域経済牽引事業」という。）に係る地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第四条第二項第一号に規定する促進区域（第三項において「促進区域」という。）内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画（同法第十四条第二項に規定する承認地域経済牽引事業計画をいう。以下この項及び第三項において同じ。）に従つて特定地域経済牽引事業施設等（承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のものをいう。以下この項及び第三項において同じ。）の新設又は増設をする場合において、当該新設若しくは増設に係る特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物（以下この条において「特定事業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）は、その承認地域経済牽引事業の用に供した日の属する年（事業を廃止した日の属する年及び第十条の五の六第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等について同項の規定により計算した償却費の額と特別償却限度額（当該特定事業用機械等の取得価額（その特定事業用機械等に係る一の特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定事業用機械等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定事業用機械等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (Act No. 40 of 2007), during the period from the date of enforcement of the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), newly establishes or expands specified facilities, etc. for a regional economy advancement project (meaning facilities or equipment set forth in an approved regional economy advancement project plan, which are of a scale specified by Cabinet Order; the same applies hereinafter in this paragraph and paragraph (3)) in accordance with the approved regional economy advancement project plan (meaning an approved regional economy advancement project plan prescribed in Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects; the same applies hereinafter in this paragraph and paragraph (3)) pertaining to an approved regional economy advancement project prescribed in Article 25 of that Act that the individual conducts (hereinafter referred to as an "approved regional economy advancement project" through paragraph (3)), within the promotion area prescribed in Article 4, paragraph (2), item (i) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (referred to as the "promotion area" in paragraph (3)) pertaining to that approved regional economy advancement project, and acquires machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute the specified facilities, etc. for a regional economy advancement project pertaining to the new establishment or expansion (hereinafter referred to as "machinery, etc. for specified business use" in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project (excluding where it is put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income of the individual for the year that includes the date on which it was put to use in the approved regional economy advancement project (excluding the year that includes the date on which the individual discontinued the business, and any year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-enhancing equipment, etc. prescribed in Article 10-5-6, paragraph (1) of an individual who has received the confirmation prescribed in that paragraph; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the machinery, etc. for specified business use (if the total acquisition cost of the machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute a single set of specified facilities, etc. for a regional economy advancement project pertaining to the machinery, etc. for specified business use exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the machinery, etc. for specified business use to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of depreciable assets listed in that item); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の三十五（平成三十一年四月一日以後に地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第十三条第四項又は第七項の規定による承認を受けた個人（第三項第一号において「特定個人」という。）がその承認地域経済牽引事業（地域の成長発展の基盤強化に著しく資するものとして政令で定めるものに限る。同号において同じ。）の用に供したものについては、百分の五十）
art-10-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-1
machinery and equipment, and furniture and fixtures: 35 percent (50 percent for those that an individual who has obtained the approval under Article 13, paragraph (4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects on or after April 1, 2019 (referred to as a "specified individual" in paragraph (3), item (i)) has put to use in its approved regional economy advancement project (limited to one specified by Cabinet Order as contributing significantly to strengthening the framework for regional growth and development; the same applies in that item));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二十
art-10-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-2
buildings and their associated facilities, and structures: 20 percent.
machine translation, not official
**第二項** 前項の規定により当該特定事業用機械等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定事業用機械等を承認地域経済牽引事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
If the amount included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income for the year following the year in which the machinery, etc. for specified business use was put to use in the approved regional economy advancement project may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、指定期間内に、当該個人の行う承認地域経済牽引事業に係る促進区域内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画に従つて特定地域経済牽引事業施設等の新設又は増設をする場合において、当該新設若しくは増設に係る特定事業用機械等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したときは、当該特定事業用機械等につき第一項の規定の適用を受ける場合を除き、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その承認地域経済牽引事業の用に供した当該特定事業用機械等の基準取得価額に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, during the designated period, newly establishes or expands specified facilities, etc. for a regional economy advancement project in accordance with the approved regional economy advancement project plan pertaining to the approved regional economy advancement project that the individual conducts, within the promotion area pertaining to that approved regional economy advancement project, and acquires machinery, etc. for specified business use pertaining to the new establishment or expansion that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project, the sum of the amounts calculated by multiplying the base acquisition cost of the machinery, etc. for specified business use put to use in the approved regional economy advancement project by the rate specified in each of the following items according to the category of depreciable assets listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use, except where the provisions of paragraph (1) are applied to the machinery, etc. for specified business use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 機械及び装置並びに器具及び備品 百分の四（特定個人がその承認地域経済牽引事業の用に供したものについては、百分の五（その承認地域経済牽引事業が地域の事業者に対して著しい経済的効果を及ぼすものとして政令で定めるものである場合には、百分の六）とする。）
art-10-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-1
machinery and equipment, and furniture and fixtures: 4 percent (for those that a specified individual has put to use in its approved regional economy advancement project, 5 percent (6 percent if the approved regional economy advancement project is one specified by Cabinet Order as having a significant economic effect on business operators in the region));
machine translation, not official
**二** 建物及びその附属設備並びに構築物 百分の二
art-10-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-2
buildings and their associated facilities, and structures: 2 percent.
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定事業用機械等については、適用しない。
art-10-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4
The provisions of paragraph (1) do not apply to machinery, etc. for specified business use acquired by an individual through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定事業用機械等の償却費の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-10-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-5
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the machinery, etc. for specified business use.
machine translation, not official
**第六項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定事業用機械等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定事業用機械等の取得価額は、確定申告書に添付された書類に記載された特定事業用機械等の取得価額を限度とする。
art-10-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the machinery, etc. for specified business use, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the machinery, etc. for specified business use serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the machinery, etc. for specified business use stated in the document attached to the final return.
machine translation, not official
**第七項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の四第三項（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の所得税額の特別控除）」とする。
art-10-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-4, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects)".
machine translation, not official
**第八項** 第四項から前項までに定めるもののほか、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。
art-10-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-8
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.
caption: machine translation, not official
art-10-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5
**第一項** 青色申告書を提出する個人で地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に地域再生法（平成十七年法律第二十四号）第十七条の二第一項に規定する地方活力向上地域等特定業務施設整備計画（以下この条において「地方活力向上地域等特定業務施設整備計画」という。）について同法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした同条第一項に規定する認定都道府県知事（第三項において「認定都道府県知事」という。）が作成した同法第八条第一項に規定する認定地域再生計画（第三項において「認定地域再生計画」という。）に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が同法第十七条の二第一項第二号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（第一号及び第三項において「拡充型計画」という。）である場合には、同条第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された同法第五条第四項第五号に規定する特定業務施設（同号に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下この項及び第三項第一号において「特定業務施設」という。）に該当する建物及びその附属設備並びに構築物（政令で定める規模のものに限る。以下この条において「特定建物等」という。）の取得等（取得又は建設をいい、取得（その建設の後事業の用に供されたことのないものの取得を除く。）に伴つて行う改修（増築、改築、修繕又は模様替をいう。第一号において同じ。）のための工事による取得又は建設を含む。第三項において同じ。）をして、これを当該個人の営む事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等について同項の規定により計算した償却費の額とその取得価額（その特定建物等に係る一の特定業務施設を構成する建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定建物等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定建物等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
If an individual who files a blue return and who has, during the period from the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in Article 17-2, paragraph (1) of that Act (hereinafter referred to as a "plan for developing specified business facilities in areas for improving regional vitality, etc." in this Article), during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. (meaning acquisition or construction, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling; the same applies in item (i)) carried out in connection with an acquisition (excluding the acquisition of those that have not been put to use for business since their construction); the same applies in paragraph (3)) of buildings and their associated facilities, and structures (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified buildings, etc." in this Article) that fall under a specified business facility prescribed in Article 5, paragraph (4), item (v) of that Act (including a child welfare facility for specified business prescribed in that item that is developed together with the new establishment of the specified business facility; hereinafter referred to as a "specified business facility" in this paragraph and paragraph (3), item (i)) set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prescribed in Article 8, paragraph (1) of that Act (referred to as the "certified regional revitalization plan" in paragraph (3)) prepared by the certifying prefectural governor prescribed in Article 17-2, paragraph (1) of that Act who granted the certification (referred to as the "certifying prefectural governor" in paragraph (3)) (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (ii) of that Act (referred to as an "expansion-type plan" in item (i) and paragraph (3)), within the area for improving regional vitality prescribed in paragraph (1), item (ii) of that Article), and puts them to use for a business that the individual conducts (excluding where they are put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income of the individual for the year that includes the date on which they were put to use for the business (excluding the year that includes the date on which the individual discontinued the business; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying their acquisition cost (if the total acquisition cost of the buildings and their associated facilities, and structures that constitute a single specified business facility pertaining to the specified buildings, etc. exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the specified buildings, etc. to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item; provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** 次に掲げる特定建物等（改修のための工事により取得又は建設をしたものを除く。） 百分の十五（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が就業の機会の創出に著しく資するものとして政令で定める要件を満たす場合には百分の二十とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が地域再生法第十七条の二第一項第一号に掲げる事業に関する地方活力向上地域等特定業務施設整備計画（次号及び第三項各号において「移転型計画」という。）である場合には百分の二十五とする。）
art-10-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
the following specified buildings, etc. (excluding those acquired or constructed through work for renovation): 15 percent (20 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order as contributing significantly to the creation of employment opportunities, and 25 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a plan for developing specified business facilities in areas for improving regional vitality, etc. relating to the project listed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act (referred to as a "relocation-type plan" in the following item and the items of paragraph (3)));
machine translation, not official
**イ** 取得をした特定建物等でその建設の後事業の用に供されたことのないもの
art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-1
specified buildings, etc. acquired that have not been put to use for business since their construction;
machine translation, not official
**ロ** 建設をした特定建物等
art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1/sub-2
specified buildings, etc. constructed.
machine translation, not official
**二** 前号に掲げる特定建物等以外の特定建物等 百分の十（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の十五）
art-10-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
specified buildings, etc. other than those listed in the preceding item: 10 percent (15 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第二項** 前項の規定により当該特定建物等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定建物等を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定建物等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of the preceding paragraph is less than their total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. in calculating the amount of business income for the year following the year in which the specified buildings, etc. were put to use for business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified buildings, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で指定期間内に地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けたものが、当該認定を受けた日から同日の翌日以後三年を経過する日まで（同日までに同条第六項の規定により当該認定を取り消されたときは、その取り消された日の前日まで）の間に、当該認定をした認定都道府県知事が作成した認定地域再生計画に記載されている同法第五条第四項第五号イ又はロに掲げる地域（当該認定を受けた地方活力向上地域等特定業務施設整備計画（同法第十七条の二第四項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定地方活力向上地域等特定業務施設整備計画」という。）が拡充型計画である場合には、同法第十七条の二第一項第二号に規定する地方活力向上地域）内において、当該認定地方活力向上地域等特定業務施設整備計画に記載された特定建物等の取得等をして、これを当該個人の営む事業の用に供した場合において、当該特定建物等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該特定建物等の基準取得価額に次の各号に掲げる特定建物等の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
If an individual who files a blue return and who has, during the designated period, obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act for a plan for developing specified business facilities in areas for improving regional vitality, etc., during the period from the date on which the individual obtained the certification until the date on which three years have elapsed from the day following that date (if the certification is revoked pursuant to the provisions of paragraph (6) of that Article by that date, until the day before the date of the revocation), carries out an acquisition, etc. of specified buildings, etc. set forth in the certified plan for developing specified business facilities in areas for improving regional vitality, etc., within an area listed in Article 5, paragraph (4), item (v), (a) or (b) of that Act which is set forth in the certified regional revitalization plan prepared by the certifying prefectural governor who granted the certification (if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. (if a certification of change under the provisions of Article 17-2, paragraph (4) of that Act has been granted, the plan after the change; hereinafter referred to as the "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in this paragraph) is an expansion-type plan, within the area for improving regional vitality prescribed in Article 17-2, paragraph (1), item (ii) of that Act), and puts them to use for a business that the individual conducts, and the provisions of paragraph (1) are not applied to the specified buildings, etc., the sum of the amounts calculated by multiplying the base acquisition cost of the specified buildings, etc. put to use for the business by the rate specified in each of the following items according to the category of specified buildings, etc. listed in that item (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 第一項第一号に掲げる特定建物等 百分の四（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が拡充型計画であり、かつ、当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には百分の五とし、当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には百分の七（当該特定建物等に係る特定業務施設が同号に規定する政令で定める要件を満たす場合には、百分の八）とする。）
art-10-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1
specified buildings, etc. listed in paragraph (1), item (i): 4 percent (5 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is an expansion-type plan and the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item, and 7 percent (8 percent if the specified business facility pertaining to the specified buildings, etc. meets the requirements specified by Cabinet Order prescribed in that item) if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan);
machine translation, not official
**二** 第一項第二号に掲げる特定建物等 百分の二（当該特定建物等に係る認定地方活力向上地域等特定業務施設整備計画が移転型計画である場合には、百分の四）
art-10-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-2
specified buildings, etc. listed in paragraph (1), item (ii): 2 percent (4 percent if the certified plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. is a relocation-type plan).
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定建物等については、適用しない。
art-10-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4
The provisions of paragraph (1) do not apply to specified buildings, etc. acquired by an individual through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第三項の規定は、これらの規定の適用を受けようとする特定建物等に係る地方活力向上地域等特定業務施設整備計画について地域再生法第十七条の二第三項の認定を受けた日から第一項又は第三項の規定の適用を受けようとする年の十二月三十一日までの期間内において、これらの規定に規定する個人に離職者（当該個人の雇用者（次に掲げるものをいう。）であつた者で当該個人の都合によるものとして財務省令で定める理由によつて雇用保険法（昭和四十九年法律第百十六号）第四条第二項に規定する離職をしたものをいう。）がいないことにつき政令で定めるところにより証明がされた場合に限り、適用する。
art-10-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5
The provisions of paragraphs (1) and (3) apply only if it is certified, pursuant to the provisions of Cabinet Order, that within the period from the date on which the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act was obtained for the plan for developing specified business facilities in areas for improving regional vitality, etc. pertaining to the specified buildings, etc. for which the application of those provisions is sought until December 31 of the year for which the application of the provisions of paragraph (1) or (3) is sought, the individual prescribed in those provisions has had no person who separated from service (meaning a person who was an employee of the individual (meaning any of the following persons) and who separated from service as prescribed in Article 4, paragraph (2) of the Employment Insurance Act (Act No. 116 of 1974) for a reason specified by Order of the Ministry of Finance as being attributable to the individual's circumstances).
machine translation, not official
**一** 個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。次号において同じ。）のうち一般被保険者（雇用保険法第六十条の二第一項第一号に規定する一般被保険者をいう。）に該当するもの
art-10-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-1
employees of the individual (excluding persons who have a special relationship with the individual specified by Cabinet Order; the same applies in the following item) who fall under generally insured persons (meaning generally insured persons prescribed in Article 60-2, paragraph (1), item (i) of the Employment Insurance Act);
machine translation, not official
**二** 個人の使用人のうち高年齢被保険者（雇用保険法第三十七条の二第一項に規定する高年齢被保険者をいう。）に該当するもの
art-10-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-2
employees of the individual who fall under elderly insured persons (meaning elderly insured persons prescribed in Article 37-2, paragraph (1) of the Employment Insurance Act).
machine translation, not official
**第六項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定建物等の償却費の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-10-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-6
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified buildings, etc.
machine translation, not official
**第七項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定建物等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定建物等の取得価額は、確定申告書に添付された書類に記載された特定建物等の取得価額を限度とする。
art-10-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified buildings, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified buildings, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified buildings, etc. stated in the document attached to the final return.
machine translation, not official
**第八項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五第三項（地方活力向上地域等において特定建物等を取得した場合の所得税額の特別控除）」とする。
art-10-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Specified Buildings, etc. Are Acquired in Areas for Improving Regional Vitality, etc.)".
machine translation, not official
**第九項** 第四項から前項までに定めるもののほか、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。
art-10-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-9
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の二 〔削除 / repealed〕
art-10-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-2
**第一項** 削除
art-10-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-2/par-1
no English for this paragraph
### 第十条の五の三（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Tax Credit for Income Tax Where a Specified Small and Medium-Sized Business Operator Acquires Specified Management Improvement Equipment, etc.
caption: machine translation, not official
art-10-5-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3
**第一項** 特定中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち中小企業等経営強化法（平成十一年法律第十八号）第十七条第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律（平成三年法律第五十九号）第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受けた場合における当該認定を含む。以下この項において「特定認定」という。）を受けた中小企業等経営強化法第二条第六項に規定する特定事業者等に該当するものをいう。以下この条において同じ。）が、平成二十九年四月一日から令和九年三月三十一日までの期間（第三項において「指定期間」という。）内に、生産等設備を構成する機械及び装置、工具、器具及び備品、建物附属設備並びに政令で定めるソフトウエアで、同法第十七条第三項に規定する経営力向上設備等（経営の向上に著しく資するものとして財務省令で定めるものに限る。）に該当するもののうちその特定中小事業者のその特定認定に係る同条第一項に規定する経営力向上計画（同法第十八条第一項の規定による変更の認定があつたときはその変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画（同法第七条第一項の規定又は同法第八条第七項、第九条第八項若しくは第十条第七項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。）に記載されたもの（政令で定める規模のものに限る。以下この条において「特定経営力向上設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該特定中小事業者の営む事業の用（第十条の三第一項に規定する指定事業の用に限る。以下この条において「指定事業の用」という。）に供した場合には、その指定事業の用に供した日の属する年（事業を廃止した日の属する年及び第十条の五の六第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項及び第九項において「供用年」という。）の年分における当該特定中小事業者の事業所得の金額の計算上、当該特定経営力向上設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定経営力向上設備等について同項の規定により計算した償却費の額（以下この項において「普通償却額」という。）と特別償却限度額（当該特定経営力向上設備等の取得価額から普通償却額を控除した金額に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該特定中小事業者が必要経費として計算した金額とする。ただし、当該特定経営力向上設備等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
If a specified small and medium-sized business operator (meaning, among small and medium sized business operators prescribed in Article 10, paragraph (8), item (vi) who file blue returns, one that falls under a specified business operator, etc. prescribed in Article 2, paragraph (6) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (Act No. 18 of 1999) that has obtained the certification referred to in Article 17, paragraph (1) of that Act (including, where the certification referred to in Article 6, paragraph (1), Article 8, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (Act No. 59 of 1991) has been obtained for a plan listed in any of the items of Article 13 of that Act, that certification; hereinafter referred to as a "specified certification" in this paragraph); the same applies hereinafter in this Article), during the period from April 1, 2017 to March 31, 2027 (referred to as the "designated period" in paragraph (3)), acquires, out of the machinery and equipment, tools, furniture and fixtures, building fixtures, and software specified by Cabinet Order that constitute production or similar equipment and that fall under management improvement equipment, etc. prescribed in Article 17, paragraph (3) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to that specified by Order of the Ministry of Finance as contributing significantly to the improvement of management), those set forth in the management improvement plan prescribed in paragraph (1) of that Article pertaining to the specified certification of the specified small and medium-sized business operator (if a certification of change under the provisions of Article 18, paragraph (1) of that Act has been granted, the plan after the change, and including a plan listed in any of the items of Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (if a certification of change under the provisions of Article 7, paragraph (1) of that Act, or under the provisions of Article 7, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (7), Article 9, paragraph (8) or Article 10, paragraph (7) of that Act, has been granted, the plan after the change)) (limited to those of a scale specified by Cabinet Order; hereinafter referred to as "specified management improvement equipment, etc." in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use for a business that the specified small and medium-sized business operator conducts in Japan (limited to use in a designated business prescribed in Article 10-3, paragraph (1); hereinafter referred to as "use in a designated business" in this Article), the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator for the year that includes the date on which it was put to use in a designated business (excluding the year that includes the date on which the operator discontinued the business, and any year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-enhancing equipment, etc. prescribed in Article 10-5-6, paragraph (1) of an individual who has received the confirmation prescribed in that paragraph; referred to as the "year of commencement of use" in paragraphs (3) and (9)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the specified small and medium-sized business operator as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the specified management improvement equipment, etc. pursuant to the provisions of that paragraph (hereinafter referred to as the "ordinary depreciation amount" in this paragraph) and the special depreciation limit (meaning the amount equivalent to the acquisition cost of the specified management improvement equipment, etc. less the ordinary depreciation amount); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該特定経営力向上設備等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定経営力向上設備等を指定事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定経営力向上設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定経営力向上設備等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該特定中小事業者が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-2
If the amount included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. in calculating the amount of business income for the year following the year in which the specified management improvement equipment, etc. was put to use in a designated business may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the specified management improvement equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the specified small and medium-sized business operator as necessary expenses that does not exceed the shortfall.
machine translation, not official
**第三項** 特定中小事業者が、指定期間内に、特定経営力向上設備等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定経営力向上設備等を製作し、若しくは建設して、これを国内にある当該特定中小事業者の営む指定事業の用に供した場合において、当該特定経営力向上設備等につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その指定事業の用に供した当該特定経営力向上設備等の取得価額の百分の十に相当する金額の合計額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該特定中小事業者の供用年における税額控除限度額が、当該特定中小事業者の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額（第十条の三第三項の規定により当該供用年の年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
If a specified small and medium-sized business operator, during the designated period, acquires specified management improvement equipment, etc. that have not been put to use for business since their manufacture or construction, or manufactures or constructs specified management improvement equipment, etc., and puts it to use in a designated business conducted by the specified small and medium-sized business operator in Japan, and the provisions of paragraph (1) are not applied to the specified management improvement equipment, etc., the sum of the amounts equivalent to 10 percent of the acquisition cost of the specified management improvement equipment, etc. put to use in a designated business (hereinafter referred to as the "maximum tax credit" in this paragraph and paragraph (5)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, if the specified small and medium-sized business operator's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the specified small and medium-sized business operator's income tax on business income before adjustment (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) for that year of commencement of use (if there is an amount deducted from the amount of income tax on the amount of gross income for that year of commencement of use pursuant to the provisions of Article 10-3, paragraph (3), the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人が、その年（事業を廃止した日の属する年を除く。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその指定事業の用に供した特定経営力向上設備等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額又は第十条の三第三項及び第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
If an individual who files a blue return has a carried-over excess of the tax credit limit in a year (excluding the year that includes the date on which the individual discontinued the business), the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph with respect to specified management improvement equipment, etc. put to use in a designated business in that year, or an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraphs (3) and (4), the remaining amount after deducting those amounts), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年（当該前年分の所得税につき青色申告書を提出している場合に限る。）における税額控除限度額のうち、第三項の規定による控除をしてもなお控除しきれない金額をいう。
art-10-5-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5
The carried-over excess of the tax credit limit prescribed in the preceding paragraph means the amount, out of the individual's maximum tax credit for the year preceding the year in question (limited to the case where the individual has filed a blue return with respect to income tax for that preceding year), that could not be fully deducted even after the deduction under paragraph (3).
machine translation, not official
**第六項** 第一項の規定は、特定中小事業者が所有権移転外リース取引により取得した特定経営力向上設備等については、適用しない。
art-10-5-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-6
The provisions of paragraph (1) do not apply to specified management improvement equipment, etc. acquired by a specified small and medium-sized business operator through a lease transaction without transfer of ownership.
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定経営力向上設備等の償却費の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-10-5-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-7
The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the specified management improvement equipment, etc.
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定経営力向上設備等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる特定経営力向上設備等の取得価額は、確定申告書に添付された書類に記載された特定経営力向上設備等の取得価額を限度とする。
art-10-5-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-8
The provisions of paragraph (3) apply only if a document stating the acquisition cost of the specified management improvement equipment, etc., the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph). In this case, the acquisition cost of the specified management improvement equipment, etc. serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the specified management improvement equipment, etc. stated in the document attached to the final return.
machine translation, not official
**第九項** 第四項の規定は、供用年及びその翌年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付があり、かつ、当該翌年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-9
The provisions of paragraph (4) apply only if a written statement of the carried-over excess of the tax credit limit prescribed in that paragraph is attached to the final returns for the year of commencement of use and the following year, and a document stating the carried-over excess of the tax credit limit prescribed in that paragraph, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, is attached to the final return for that following year (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第十項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の五の三第三項及び第四項（特定中小事業者が特定経営力向上設備等を取得した場合の所得税額の特別控除）」とする。
art-10-5-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-10
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (3) or (4) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10-5-3, paragraphs (3) and (4) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where a Specified Small and Medium-Sized Business Operator Acquires Specified Management Improvement Equipment, etc.)".
machine translation, not official
**第十一項** 第六項から前項までに定めるもののほか、第一項から第五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-10-5-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-11
Beyond what is provided for in paragraph (6) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の四（給与等の支給額が増加した場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where the Amount of Salary or Other Wages Paid Has Increased
caption: machine translation, not official
art-10-5-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
**第一項** 青色申告書を提出する個人が、令和七年から令和九年までの各年（令和七年以後に事業を開始した個人のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合で、かつ、その年十二月三十一日において特定個人に該当する場合において、その年において当該個人の継続雇用者給与等支給額からその継続雇用者比較給与等支給額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（第一号において「継続雇用者給与等支給増加割合」という。）が百分の四以上であるときは、当該個人のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該個人のその年の控除対象雇用者給与等支給増加額に百分の十（その年において次の各号に掲げる要件を満たす場合には、百分の十に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、当該個人のその年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項及び第三項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
If an individual who files a blue return pays salary or other wages to domestic employees in any year from 2025 to 2027 (excluding, for an individual who started business in 2025 or later, the year that includes the date on which the individual started the business, and the year that includes the date on which the individual discontinued the business) and falls under a specified individual as of December 31 of that year, and the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees from the individual's amount of salary or other wages paid to continuing employees for that year to that comparative amount of salary or other wages paid to continuing employees (referred to as the "rate of increase in salary or other wages paid to continuing employees" in item (i)) is 4 percent or more, the amount calculated by multiplying the individual's credit-eligible increase in salaries, etc. paid to employees for that year by 10 percent (if the individual meets the requirements listed in the following items in that year, the rate obtained by adding to 10 percent the rate specified in each of those items (if the individual meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the individual for that year. In this case, if the maximum tax credit exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph and paragraph (3)), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 継続雇用者給与等支給増加割合が百分の五以上であること 百分の五（継続雇用者給与等支給増加割合が百分の六以上である場合には、百分の十五）
art-10-5-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-1
the rate of increase in salary or other wages paid to continuing employees being 5 percent or more: 5 percent (15 percent if the rate of increase in salary or other wages paid to continuing employees is 6 percent or more);
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-10-5-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** その年十二月三十一日において次世代育成支援対策推進法（平成十五年法律第百二十号）第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-1
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children (Act No. 120 of 2003) as of December 31 of that year;
machine translation, not official
**ロ** その年において女性の職業生活における活躍の推進に関する法律（平成二十七年法律第六十四号）第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が特に良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-2
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life (Act No. 64 of 2015) in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is particularly good);
machine translation, not official
**ハ** その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-3
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
machine translation, not official
**第二項** 第十条第八項第六号に規定する中小事業者で青色申告書を提出するもの（以下この項において「中小事業者」という。）が、令和元年から令和九年までの各年（前項の規定の適用を受ける年、令和元年以後に事業を開始した中小事業者のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合において、その年において当該中小事業者の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額の当該比較雇用者給与等支給額に対する割合（第一号において「雇用者給与等支給増加割合」という。）が百分の一・五以上であるときは、当該中小事業者のその年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該中小事業者のその年の控除対象雇用者給与等支給増加額に百分の十五（その年において次の各号に掲げる要件を満たす場合には、百分の十五に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項及び第四項第九号において「中小事業者税額控除限度額」という。）を控除する。この場合において、当該中小事業者税額控除限度額が、当該中小事業者のその年分の調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
If a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) who files a blue return (hereinafter referred to as a "small and medium sized business operator" in this paragraph) pays salary or other wages to domestic employees in any year from 2019 to 2027 (excluding a year for which the provisions of the preceding paragraph are applied, and, for a small and medium sized business operator that started business in 2019 or later, the year that includes the date on which it started the business, and the year that includes the date on which it discontinued the business), and the ratio of the amount obtained by deducting the small and medium sized business operator's comparative amount of salaries, etc. paid to employees from its amount of salaries, etc. paid to employees for that year to that comparative amount of salaries, etc. paid to employees (referred to as the "rate of increase in salaries, etc. paid to employees" in item (i)) is 1.5 percent or more, the amount calculated by multiplying the small and medium sized business operator's credit-eligible increase in salaries, etc. paid to employees for that year by 15 percent (if the small and medium sized business operator meets the requirements listed in the following items in that year, the rate obtained by adding to 15 percent the rate specified in each of those items (if it meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph and paragraph (4), item (ix)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the small and medium sized business operator for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the amount equivalent to 20 percent of the small and medium sized business operator's income tax on business income before adjustment for that year, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 雇用者給与等支給増加割合が百分の二・五以上であること 百分の十五
art-10-5-4/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-1
the rate of increase in salaries, etc. paid to employees being 2.5 percent or more: 15 percent;
machine translation, not official
**二** 次に掲げる要件のいずれかを満たすこと 百分の五
art-10-5-4/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2
any of the following requirements being met: 5 percent.
machine translation, not official
**イ** その年において次世代育成支援対策推進法第十三条の認定を受けたこと（同法第二条に規定する次世代育成支援対策の実施の状況が良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-1
having obtained the certification referred to in Article 13 of the Act on Advancement of Measures to Support Raising Next-Generation Children in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the implementation of measures to support raising next-generation children prescribed in Article 2 of that Act is good);
machine translation, not official
**ロ** その年十二月三十一日において次世代育成支援対策推進法第十五条の三第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-2
falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children as of December 31 of that year;
machine translation, not official
**ハ** その年において女性の職業生活における活躍の推進に関する法律第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が良好な場合として財務省令で定める場合に限る。）。
art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-3
having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is good);
machine translation, not official
**ニ** その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-4
falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
machine translation, not official
**第三項** 青色申告書を提出する個人の各年（事業を廃止した日の属する年を除く。）において当該個人の雇用者給与等支給額がその比較雇用者給与等支給額を超える場合において、当該個人が繰越税額控除限度超過額を有するときは、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年において前二項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
If, in a year (excluding the year that includes the date on which the individual discontinued the business), the amount of salaries, etc. paid to employees of an individual who files a blue return exceeds the individual's comparative amount of salaries, etc. paid to employees, and the individual has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding two paragraphs in that year, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-10-5-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国内雇用者 個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。）のうち当該個人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するものをいう。
art-10-5-4/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-1
domestic employee: An employee of an individual (excluding a person who has a special relationship with the individual specified by Cabinet Order) who falls under the employees working at a business establishment of the individual in Japan as specified by Cabinet Order;
machine translation, not official
**二** 給与等 所得税法第二十八条第一項に規定する給与等をいう。
art-10-5-4/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-2
salary or other wage: A salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**三** 特定個人 常時使用する従業員の数が二千人以下の個人をいう。
art-10-5-4/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-3
specified individual: An individual whose number of regular employees is 2,000 or less;
machine translation, not official
**四** 継続雇用者給与等支給額 継続雇用者（個人の各年（以下この項において「適用年」という。）及び当該適用年の前年の各月分のその個人の給与等の支給を受けた国内雇用者として政令で定めるものをいう。次号において同じ。）に対する当該適用年の給与等の支給額（その給与等に充てるため他の者（その個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）から支払を受ける金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額及び役務の提供の対価として支払を受ける金額を除く。以下この号において「補塡額」という。）がある場合には、当該補塡額を控除した金額。以下この項において同じ。）として政令で定める金額をいう。
art-10-5-4/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the applicable year to continuing employees (meaning domestic employees specified by Cabinet Order as having received payment of salary or other wages from the individual for each month of each year of the individual (hereinafter referred to as the "applicable year" in this paragraph) and of the year preceding the applicable year; the same applies in the following item) (if there is an amount received from another person (including, where the individual is a nonresident, a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act) to cover the salary or other wages (excluding the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts, and amounts received as consideration for the provision of services; hereinafter referred to as the "amount received to cover" in this item), the amount obtained by deducting the amount received to cover; the same applies hereinafter in this paragraph);
machine translation, not official
**五** 継続雇用者比較給与等支給額 前号の個人の継続雇用者に対する適用年の前年の給与等の支給額として政令で定める金額をいう。
art-10-5-4/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
comparative amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the year preceding the applicable year to the continuing employees of the individual referred to in the preceding item;
machine translation, not official
**六** 控除対象雇用者給与等支給増加額 個人の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額（当該金額が当該個人の調整雇用者給与等支給増加額（イに掲げる金額からロに掲げる金額を控除した金額をいう。）を超える場合には、当該調整雇用者給与等支給増加額）をいう。
art-10-5-4/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6
credit-eligible increase in salaries, etc. paid to employees: The amount obtained by deducting an individual's comparative amount of salaries, etc. paid to employees from the individual's amount of salaries, etc. paid to employees (if that amount exceeds the individual's adjusted increase in salaries, etc. paid to employees (meaning the amount obtained by deducting the amount listed in (b) from the amount listed in (a)), that adjusted increase in salaries, etc. paid to employees);
machine translation, not official
**イ** 雇用者給与等支給額（当該雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額をいう。以下この号において同じ。）がある場合には、当該雇用安定助成金額を控除した金額）
art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-1
the amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies (meaning the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts; the same applies hereinafter in this item) to cover the salary or other wages serving as the basis for the calculation of that amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies);
machine translation, not official
**ロ** 比較雇用者給与等支給額（当該比較雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額がある場合には、当該雇用安定助成金額を控除した金額）
art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-2
the comparative amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies to cover the salary or other wages serving as the basis for the calculation of that comparative amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies).
machine translation, not official
**七** 雇用者給与等支給額 個人の適用年の年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額をいう。
art-10-5-4/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-7
amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the applicable year;
machine translation, not official
**八** 比較雇用者給与等支給額 個人の適用年の前年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額（当該適用年の前年において事業を営んでいた期間の月数と当該適用年において事業を営んでいた期間の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）をいう。
art-10-5-4/par-4/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-8
comparative amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the year preceding the applicable year (if the number of months in the period during which the individual conducted business in the year preceding the applicable year differs from the number of months in the period during which the individual conducted business in the applicable year, the amount calculated pursuant to the provisions of Cabinet Order according to those numbers of months);
machine translation, not official
**九** 繰越税額控除限度超過額 個人の適用年の前年以前五年内の各年（当該適用年まで連続して青色申告書を提出している場合の各年に限る。）における中小事業者税額控除限度額のうち、第二項の規定による控除をしてもなお控除しきれない金額（既に前項の規定により当該適用年の前年以前四年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10-5-4/par-4/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized business operators of an individual for each year within five years before the applicable year (limited to each year in which the individual has filed blue returns continuously up to the applicable year), that could not be fully deducted even after the deduction under paragraph (2) (if there is an amount already deducted, pursuant to the provisions of the preceding paragraph, from the amount of income tax on the amount of gross income for each year within four years before the applicable year, the remaining amount after deducting that amount).
machine translation, not official
**第五項** 前項第八号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-10-5-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-5
The number of months referred to in item (viii) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第一項及び第二項の規定は、確定申告書（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象雇用者給与等支給増加額（第一項の規定の適用を受けようとする場合には、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を含む。）、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。この場合において、第一項又は第二項の規定により控除される金額の計算の基礎となる控除対象雇用者給与等支給増加額は、確定申告書に添付された書類に記載された控除対象雇用者給与等支給増加額を限度とする。
art-10-5-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-6
The provisions of paragraphs (1) and (2) apply only if a document stating the credit-eligible increase in salaries, etc. paid to employees (including, if the application of the provisions of paragraph (1) is sought, the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees), the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the credit-eligible increase in salaries, etc. paid to employees serving as the basis for the calculation of the amount to be deducted pursuant to paragraph (1) or (2) is limited to the credit-eligible increase in salaries, etc. paid to employees stated in the document attached to the final return.
machine translation, not official
**第七項** 第三項の規定は、第二項の規定の適用を受けた年以後の各年分の確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第三項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7
The provisions of paragraph (3) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return for each year from the year in which the provisions of paragraph (2) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (3), is attached to the final return for the year for which the application of the provisions of paragraph (3) is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
machine translation, not official
**第八項** 第四項から前項までに定めるもののほか、第一項から第三項までの規定の適用を受けようとする個人が事業所得を生ずべき事業を相続又は包括遺贈により承継した者である場合における比較雇用者給与等支給額の計算、継続雇用者比較給与等支給額又は比較雇用者給与等支給額が零である場合におけるこれらの規定に規定する要件を満たすかどうかの判定その他これらの規定の適用に関し必要な事項は、政令で定める。
art-10-5-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-8
Beyond what is provided for in paragraph (4) through the preceding paragraph, the calculation of the comparative amount of salaries, etc. paid to employees in the case where an individual seeking the application of the provisions of paragraphs (1) through (3) is a person who has succeeded to a business generating business income through inheritance or universal legacy, the determination of whether the requirements prescribed in those provisions are satisfied in the case where the comparative amount of salary or other wages paid to continuing employees or the comparative amount of salaries, etc. paid to employees is zero, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
machine translation, not official
**第九項** その年分の所得税について第一項から第三項までの規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五の四第一項から第三項まで（給与等の支給額が増加した場合の所得税額の特別控除）」とする。
art-10-5-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-9
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (3) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-4, paragraphs (1) through (3) (Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第十条の五の五（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc.
caption: machine translation, not official
art-10-5-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5
**第一項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び第三項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。以下この項及び第三項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（第三項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年及び次条第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該生産工程効率化等設備の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産工程効率化等設備について同項の規定により計算した償却費の額と特別償却限度額（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）の百分の三十に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該生産工程効率化等設備の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to in this paragraph as an "environmental burden reduction business activity plan"), that certification (hereinafter referred to in this paragraph as a "business activity plan approval"); hereinafter referred to in this paragraph and paragraph (3) as a "specified certification"), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to in this paragraph as "business adaptation for reducing environmental load through energy use"), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (where a certification of a change under Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to in this paragraph and paragraph (3) as a "specified certified energy-use environmental burden reduction business adaptation plan") states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to in this Article as "production process efficiency improvement equipment, etc.") is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to in paragraph (3) as a "certified energy-use environmental burden reduction business adaptation operator"), acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued and the year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-improving equipment, etc. prescribed in paragraph (1) of the following Article of an individual who has obtained the confirmation prescribed in that paragraph; referred to in paragraph (3) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of that production process efficiency improvement equipment, etc. (where the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to in paragraph (3) as the "base acquisition cost")) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該生産工程効率化等設備の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該生産工程効率化等設備を事業の用に供した年の翌年分の事業所得の金額の計算上、当該生産工程効率化等設備の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産工程効率化等設備の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2
Where the amount included in necessary expenses as the depreciation allowance for the production process efficiency improvement equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた特定認定に係る認定エネルギー利用環境負荷低減事業適応事業者であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該生産工程効率化等設備の基準取得価額に次の各号に掲げる生産工程効率化等設備の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
Where an individual who files a blue return and who is a certified energy-use environmental burden reduction business adaptation operator pertaining to a specified certification granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan, if the individual does not seek the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the sum of the amounts calculated by multiplying the base acquisition cost of that production process efficiency improvement equipment, etc. put to use for the business by the percentage specified in each of the following items according to the category of production process efficiency improvement equipment, etc. listed in that item (hereinafter referred to in this paragraph as the "maximum tax credit") is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**一** 第十条第八項第六号に規定する中小事業者（次号において「中小事業者」という。）が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-10-5-5/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1
production process efficiency improvement equipment, etc. put to use for business by a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) (referred to in the following item as a "small and medium sized business operator"): the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に著しく資するものとして政令で定めるもの 百分の十
art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes remarkably to reducing the environmental load from the use of energy: 10 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の五
art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 5 percent;
machine translation, not official
**二** 中小事業者以外の個人が事業の用に供した生産工程効率化等設備 次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合
art-10-5-5/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2
production process efficiency improvement equipment, etc. put to use for business by an individual other than a small and medium sized business operator: the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item:
machine translation, not official
**イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に特に著しく資するものとして政令で定めるもの 百分の八
art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-1
production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes particularly remarkably to reducing the environmental load from the use of energy: 8 percent;
machine translation, not official
**ロ** イに掲げるもの以外の生産工程効率化等設備 百分の三
art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-2
production process efficiency improvement equipment, etc. other than that listed in (a): 3 percent.
machine translation, not official
**第四項** 第一項の規定は、個人が所有権移転外リース取引により取得した生産工程効率化等設備については、適用しない。
art-10-5-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4
The provisions of paragraph (1) do not apply to production process efficiency improvement equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership.
machine translation, not official
**第五項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、生産工程効率化等設備の償却費の額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-10-5-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-5
The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the production process efficiency improvement equipment, etc. and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第一項及び第三項の規定は、令和六年四月一日前に産業競争力強化法第二十一条の二十二第一項の認定の申請がされた同法第二十一条の二十三第二項に規定する認定事業適応計画のうち同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するもの（同日以後に同法第二十一条の二十三第一項の規定による変更の認定の申請がされた場合において、その変更の認定があつたときは、その変更後のものを除く。）に記載された生産工程効率化等設備で同日以後に取得又は製作若しくは建設をされたものについては、適用しない。
art-10-5-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-6
The provisions of paragraph (1) and paragraph (3) do not apply to production process efficiency improvement equipment, etc. acquired, manufactured or constructed on or after April 1, 2024 that is stated in a certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act, for which an application for the certification under Article 21-22, paragraph (1) of that Act was filed before that date (excluding, where an application for the certification of a change under Article 21-23, paragraph (1) of that Act was filed on or after that date and the certification of the change was granted, the plan after the change).
machine translation, not official
**第七項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる生産工程効率化等設備の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類その他財務省令で定める書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる生産工程効率化等設備の取得価額は、確定申告書に添付された書類に記載された生産工程効率化等設備の取得価額を限度とする。
art-10-5-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7
The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted 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 acquisition cost of the production process efficiency improvement equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount, and any other documents specified by Order of the Ministry of Finance. In this case, the acquisition cost of the production process efficiency improvement equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the acquisition cost of the production process efficiency improvement equipment, etc. stated in the documents attached to the final return.
machine translation, not official
**第八項** その年分の所得税について第三項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第十条の五の五第三項（生産工程効率化等設備を取得した場合の所得税額の特別控除）」とする。
art-10-5-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (3) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-5, paragraph (3) (Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第九項** 第四項から前項までに定めるもののほか、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。
art-10-5-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-9
Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十条の五の六（特定生産性向上設備等を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.
caption: machine translation, not official
art-10-5-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6
**第一項** 青色申告書を提出する個人が、生産等設備を構成する機械及び装置、工具、器具及び備品、建物、建物附属設備、構築物並びに政令で定めるソフトウエアで、産業競争力強化法第二条第二十項に規定する特定生産性向上設備等（その個人が経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日から令和十一年三月三十一日までの期間（第四項において「指定期間」という。）内に同条第二十項の確認を受けたものに限る。第四項及び第五項において「特定生産性向上設備等」という。）に該当するもののうち政令で定める規模のもの（以下この条において「特定機械装置等」という。）の取得等（取得（その製作又は建設の後事業の用に供されたことのないものの取得に限る。以下この項において同じ。）又は製作若しくは建設をいい、建物にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第三項において同じ。）をする場合において、当該確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）は、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項及び第十項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等について同項の規定により計算した償却費の額（以下この項において「普通償却額」という。）と特別償却限度額（当該特定機械装置等の取得価額から普通償却額を控除した金額に相当する金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定機械装置等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-10-5-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
Where an individual who files a blue return carries out the acquisition, etc. (meaning acquisition (limited to the acquisition of that which has not been used for business since its manufacture or construction; hereinafter the same applies in this paragraph) or manufacture or construction, and, for a building, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (3)) of machinery and equipment, tools, furniture and fixtures, buildings, building fixtures, structures and software specified by Cabinet Order that constitute production or similar equipment, which fall under specified productivity-improving equipment, etc. prescribed in Article 2, paragraph (20) of the Act on Strengthening Industrial Competitiveness (limited to that for which the individual has obtained the confirmation under paragraph (20) of that Article within the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) to March 31, 2029 (referred to in paragraph (4) as the "designated period"); referred to in paragraph (4) and paragraph (5) as "specified productivity-improving equipment, etc."), and which are of a scale specified by Cabinet Order (hereinafter referred to in this Article as "specified machinery and equipment, etc."), if, during the period from the day on which the individual obtained that confirmation to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of the specified machinery and equipment, etc. and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in paragraph (3) and paragraph (10) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as the "ordinary depreciation amount") and the special depreciation limit (meaning the amount equivalent to the amount obtained by deducting the ordinary depreciation amount from the acquisition cost of that specified machinery and equipment, etc.) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項の規定により当該特定機械装置等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定機械装置等を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定機械装置等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定機械装置等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-10-5-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
Where the amount included in necessary expenses as the depreciation allowance for the specified machinery and equipment, etc. pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified machinery and equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 青色申告書を提出する個人が、特定機械装置等の取得等をする場合において、当該特定機械装置等についての第一項に規定する確認を受けた日から同日以後五年を経過する日までの間に、当該特定機械装置等の取得等をして、これを国内にある当該個人の事業の用に供したときは、当該特定機械装置等につき同項の規定の適用を受ける場合を除き、供用年の年分の総所得金額に係る所得税の額から、政令で定めるところにより、その事業の用に供した当該特定機械装置等の取得価額の百分の七（建物、建物附属設備及び構築物については、百分の四）に相当する金額の合計額（以下この項及び第五項において「税額控除限度額」という。）を控除する。この場合において、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ。）の百分の二十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
Where an individual who files a blue return carries out the acquisition, etc. of specified machinery and equipment, etc., if, during the period from the day on which the individual obtained the confirmation prescribed in paragraph (1) for that specified machinery and equipment, etc. to the day on which five years have elapsed from that day, the individual carries out the acquisition, etc. of that specified machinery and equipment, etc. and puts it to use for the individual's business in Japan, the sum of the amounts equivalent to 7 percent (for buildings, building fixtures and structures, 4 percent) of the acquisition cost of that specified machinery and equipment, etc. put to use for the business (hereinafter referred to in this paragraph and paragraph (5) as the "maximum tax credit") is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for the year of commencement of use, except where the provisions of that paragraph are applied to that specified machinery and equipment, etc. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment (meaning the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph) of the individual for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第四項** 青色申告書を提出する個人で指定期間内にされた産業競争力強化法第二十一条の二十二第一項の認定に係る同法第二十一条の二十三第一項に規定する認定事業適応事業者（その同条第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応に関するものに限る。以下この項及び次項において「認定国際経済事情激変事業適応計画」という。）に当該認定国際経済事情激変事業適応計画に従つて行う同号に規定する国際経済事情激変事業適応のための措置として特定生産性向上設備等を導入する旨の記載があるものに限る。）であるものが、その年（事業を廃止した日の属する年を除くものとし、当該認定国際経済事情激変事業適応計画に係る同法第二十一条の二十二第三項第二号に規定する実施時期の初日の属する年からこの項の規定の適用を受けようとする年まで連続して当該認定国際経済事情激変事業適応計画に従つて同法第二十一条の二十第二項第三号に規定する国際経済事情激変事業適応を確実に実施していることその他の事項につき財務省令で定めるところにより証明がされた場合の各年に限る。）において繰越税額控除限度超過額を有する場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十に相当する金額（その年においてその事業の用に供した特定機械装置等につき前項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十に相当する金額を限度とする。
art-10-5-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness pertaining to a certification under Article 21-22, paragraph (1) of that Act granted within the designated period (limited to one whose certified business adaptation plan prescribed in paragraph (2) of that Article (limited to one concerning business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act; hereinafter referred to in this paragraph and the following paragraph as a "certified business adaptation plan for drastic changes in international economic conditions") states that specified productivity-improving equipment, etc. is to be introduced as a measure for business adaptation to drastic changes in international economic conditions prescribed in that item to be carried out in accordance with that certified business adaptation plan for drastic changes in international economic conditions) has an excess carried-forward tax credit amount in a year (excluding the year that includes the day on which the business was discontinued, and limited to each year for which it has been certified, as specified by Order of the Ministry of Finance, that the individual has been continuously and steadily carrying out business adaptation to drastic changes in international economic conditions prescribed in Article 21-20, paragraph (2), item (iii) of that Act in accordance with that certified business adaptation plan for drastic changes in international economic conditions, from the year that includes the first day of the implementation period prescribed in Article 21-22, paragraph (3), item (ii) of that Act pertaining to that plan to the year for which the individual seeks the application of the provisions of this paragraph, and other matters), the amount equivalent to that excess carried-forward tax credit amount is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, where the excess carried-forward tax credit amount of the individual for that year exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment of the individual for that year (where there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding paragraph for specified machinery and equipment, etc. put to use for the business in that year, the balance after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
machine translation, not official
**第五項** 前項に規定する繰越税額控除限度超過額とは、当該個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における税額控除限度額（同項の認定事業適応事業者の認定国際経済事情激変事業適応計画に記載された特定生産性向上設備等である特定機械装置等に係るものに限る。）のうち、第三項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
art-10-5-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
The excess carried-forward tax credit amount prescribed in the preceding paragraph means the sum of the amounts of the maximum tax credit (limited to that pertaining to specified machinery and equipment, etc. that is specified productivity-improving equipment, etc. stated in the certified business adaptation plan for drastic changes in international economic conditions of the certified business adaptation business operator referred to in that paragraph) of the individual for each year within the three years preceding the relevant year (limited to each year where the individual has continuously filed blue returns up to the relevant year) that remain undeducted even after the deduction under the provisions of paragraph (3) (where there is an amount already deducted pursuant to the provisions of the preceding paragraph from the amount of income tax on the amount of gross income for each year within the two years preceding the relevant year, the balance after deducting that amount).
machine translation, not official
**第六項** 第一項の規定は、個人が所有権移転外リース取引により取得した特定機械装置等については、適用しない。
art-10-5-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6
The provisions of paragraph (1) do not apply to specified machinery and equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership.
machine translation, not official
**第七項** 第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定機械装置等の償却費の額の計算に関する明細書（第九項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。
art-10-5-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-7
The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the specified machinery and equipment, etc. (including, where the provisions of paragraph (9) do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met).
machine translation, not official
**第八項** 第三項の規定は、確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる特定機械装置等の取得価額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類（次項各号に掲げる要件のいずれにも該当することにより同項の規定の適用がない場合には、当該各号に掲げる要件のいずれにも該当することを明らかにする書類を含む。）の添付がある場合に限り、適用する。この場合において、第三項の規定により控除される金額の計算の基礎となる特定機械装置等の取得価額は、確定申告書に添付された書類に記載された特定機械装置等の取得価額を限度とする。
art-10-5-6/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-8
The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted 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 acquisition cost of the specified machinery and equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount (including, where the provisions of the following paragraph do not apply because all of the requirements listed in the items of that paragraph are met, a document clarifying that all of the requirements listed in those items are met). In this case, the acquisition cost of the specified machinery and equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of paragraph (3) is limited to the acquisition cost of the specified machinery and equipment, etc. stated in the documents attached to the final return.
machine translation, not official
**第九項** 第一項及び第三項の規定は、個人（第十条第八項第六号に規定する中小事業者を除く。第一号及び第二号において同じ。）の次に掲げる要件のいずれかに該当しない年分（その年が事業を開始した日の属する年、相続又は包括遺贈により事業を承継した日の属する年及び事業の譲渡又は譲受けをした日の属する年のいずれにも該当しない場合であつて、その年分の事業所得の金額がその年の前年分の事業所得の金額以下である場合として政令で定める場合におけるその年分を除く。）については、適用しない。
art-10-5-6/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
The provisions of paragraph (1) and paragraph (3) do not apply for a year in which an individual (excluding a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi); the same applies in item (i) and item (ii)) fails to meet any of the following requirements (excluding that year in the case specified by Cabinet Order as a case where the year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for that year is equal to or less than the amount of business income for the year preceding that year).
machine translation, not official
**一** 当該個人の第十条の五の四第四項第四号に規定する継続雇用者給与等支給額（第十二項において「継続雇用者給与等支給額」という。）からその同条第四項第五号に規定する継続雇用者比較給与等支給額（以下この号及び第十二項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（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-10-5-6/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees prescribed in Article 10-5-4, paragraph (4), item (v) (hereinafter referred to in this item and paragraph (12) as the "comparative amount of salary or other wages paid to continuing employees") from the individual's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (iv) of that Article (referred to in paragraph (12) 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** その年の十二月三十一日において、当該個人の常時使用する従業員の数が二千人を超える場合
art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-1
where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of that year;
machine translation, not official
**ロ** その年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年及び事業の譲渡若しくは譲受けをした日の属する年のいずれにも該当しない場合であつてその年の前年分の事業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その年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年若しくは事業の譲渡若しくは譲受けをした日の属する年に該当する場合
art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1/sub-2
the case specified by Cabinet Order as a case where that year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the year preceding that year exceeds zero, or the case where that year is the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, or the year that includes the day on which the individual transferred or took over a business;
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-10-5-6/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/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** 当該個人がその年において取得等（取得又は製作若しくは建設をいい、相続、遺贈、贈与、交換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（国内にある当該個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。）でその年の十二月三十一日において有するものの取得価額の合計額
art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/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 individual's business in Japan) for which the individual carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through inheritance, bequest, gift, exchange or a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act and any other acquisition specified by Cabinet Order) in that year and which the individual holds as of December 31 of that year;
machine translation, not official
**ロ** 当該個人がその有する減価償却資産につきその年分の事業所得の金額の計算上、その償却費として必要経費に算入した金額の合計額
art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-2/sub-2
the total amount that the individual has included in necessary expenses as depreciation allowances for the depreciable assets the individual holds in calculating the amount of business income for that year.
machine translation, not official
**第十項** 第四項の規定は、供用年以後の各年分の確定申告書に同項に規定する繰越税額控除限度超過額の明細書の添付がある場合で、かつ、同項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる同項に規定する繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
art-10-5-6/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10
The provisions of paragraph (4) apply only where the final returns for the year of commencement of use and each subsequent year have attached to them a written statement of the excess carried-forward tax credit amount prescribed in that paragraph, and the final return for the year for which the individual 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 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 carried-forward tax credit amount prescribed in that paragraph that is subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount.
machine translation, not official
**第十一項** その年分の所得税について第三項又は第四項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条の五の六第三項及び第四項（特定生産性向上設備等を取得した場合の所得税額の特別控除）」とする。
art-10-5-6/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (3) or paragraph (4) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-6, paragraphs (3) and (4) (Special Income Tax Credit for Acquisition of Specified Productivity-Improving Equipment, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第十二項** 第六項から前項までに定めるもののほか、継続雇用者給与等支給額及び継続雇用者比較給与等支給額が零である場合における第九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五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-10-5-6/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12
Beyond what is provided for in paragraph (6) through the preceding paragraph, the determination of whether the requirement listed in paragraph (9), item (i) is met in the case where the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees are zero, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十条の六（所得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 Income Tax
caption: machine translation, not official
art-10-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6
**第一項** 個人がその年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。）の合計額が当該個人のその年分の第十条第八項第四号に規定する調整前事業所得税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「調整前事業所得税額超過額」という。）は、当該個人のその年分の総所得金額に係る所得税の額から控除しない。この場合において、当該調整前事業所得税額超過額は、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-10-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
Where an individual seeks the application of two or more of the provisions listed in the following items in a 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 individual seeks application exceeds the amount equivalent to 90 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year, the amount of that excess (hereinafter referred to in this Article as the "excess over income tax on business income before adjustment") is not deducted from the amount of income tax on the amount of gross income of the individual for that year, notwithstanding the provisions listed in those items. In this case, the excess over income tax on business income 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** 第十条第一項の規定 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-10-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1
the provisions of Article 10, 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** 第十条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事業者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-10-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2
the provisions of Article 10, paragraph (4) or paragraph (7): the amount obtained by deducting, from the maximum tax credit for small and medium sized business operators 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** 第十条の二第一項の規定 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-10-6/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3
the provisions of Article 10-2, 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
**四** 第十条の三第三項又は第四項の規定 それぞれ同条第三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
art-10-6/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-4
the provisions of Article 10-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) 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 (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**五** 第十条の四第三項の規定 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-10-6/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5
the provisions of Article 10-4, paragraph (3): 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
**六** 第十条の五第三項の規定 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-10-6/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-6
the provisions of Article 10-5, paragraph (3): 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
**七** 第十条の五の三第三項又は第四項の規定 それぞれ同条第三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
art-10-6/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-7
the provisions of Article 10-5-3, paragraph (3) or paragraph (4): the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) 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 (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**八** 第十条の五の四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事業者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-10-6/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8
the provisions of Article 10-5-4, 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 business operators 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
**九** 第十条の五の五第三項の規定 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-10-6/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9
the provisions of Article 10-5-5, paragraph (3): 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
**九の二** 前条第三項又は第四項の規定 それぞれ同条第三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
art-10-6/par-1/item-9-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9-2
the provisions of paragraph (3) or paragraph (4) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) 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 (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively;
machine translation, not official
**十** 前各号に掲げるもののほか、所得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-10-6/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10
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 income 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年の翌年一月一日から、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十条第七項、第十条の二の二第二項、第十条の三第四項、第十条の五の三第四項、第十条の五の四第三項又は前条第四項の規定その他これらに類する所得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、その年分の総所得金額に係る所得税の額から控除することができる最終の年の十二月三十一日までの期間をいう。
art-10-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2
The creditable period prescribed in the preceding paragraph means the period from January 1 of the year following the year in which the provisions of that paragraph were applied to December 31 of the last year in which the amount specified in each item of that paragraph could be deducted from the amount of income tax on the amount of gross income for that year if the provisions on carry-forward tax credits (meaning the provisions of Article 10, paragraph (7), Article 10-2-2, paragraph (2), Article 10-3, paragraph (4), Article 10-5-3, paragraph (4), Article 10-5-4, paragraph (3) or paragraph (4) 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 income 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** 第一項の個人の同項の規定の適用を受けた年（以下この項及び次項において「超過年」という。）の翌年以後の各年分（超過年の翌年からその年までの各年分の所得税につき青色申告書を提出している場合の各年分に限る。）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事業所得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、当該超過年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、第十条第八項第七号、第十条の二の二第四項第五号、第十条の三第五項、第十条の五の三第五項、第十条の五の四第四項第九号又は前条第五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-10-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
For each year following the year in which the provisions of paragraph (1) were applied to the individual referred to in that paragraph (hereinafter referred to in this paragraph and the following paragraph as the "excess year") (limited to each year where the individual has filed blue returns for income tax for each year from the year following the excess year to that 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 income tax on business income 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 year, but only to the extent of the amount that would fall under the excess carried-forward tax credit amount prescribed in Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v), Article 10-3, paragraph (5), Article 10-5-3, paragraph (5), Article 10-5-4, paragraph (4), item (ix) or paragraph (5) 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、超過年の年分及びその翌年以後の各年分の確定申告書に調整前事業所得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年分の確定申告書（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事業所得税額超過額、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-10-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
The provisions of the preceding paragraph apply only where the final returns for the excess year and each subsequent year have attached to them a written statement of the excess over income tax on business income before adjustment, and the final return for the year for which the individual 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 income tax on business income 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** 個人（第十条第八項第六号に規定する中小事業者を除く。第一号及び第二号において同じ。）が、令和元年から令和十一年までの各年（以下この項及び次項において「対象年」という。）において第一項第一号、第三号、第三号の二（第十条の二の二第一項に係る部分に限る。）、第五号又は第九号に掲げる規定（以下この項及び次項において「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（第一項第五号及び第九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、当該対象年が事業を開始した日の属する年、相続又は包括遺贈により事業を承継した日の属する年及び事業の譲渡又は譲受けをした日の属する年のいずれにも該当しない場合であつて当該対象年の年分の事業所得の金額が当該対象年の前年分の事業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-10-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
Where an individual (excluding a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi); the same applies in item (i) and item (ii)) seeks the application of the provisions listed in paragraph (1), item (i), item (iii), item (iii)-2 (limited to the part pertaining to Article 10-2-2, paragraph (1)), item (v) or item (ix) (hereinafter referred to in this paragraph and the following paragraph as the "specified tax credit provisions") in any year from 2019 to 2029 (hereinafter referred to in this paragraph and the following paragraph as a "covered year"), if the individual meets none of the following requirements in that covered year (for the provisions listed in paragraph (1), item (v) and item (ix), if the individual fails to meet any of those requirements; and excluding the case specified by Cabinet Order as a case where the covered year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the covered year is equal to or less than the amount of business income for the year preceding the covered year), the specified tax credit provisions do not apply.
machine translation, not official
**一** 当該個人の第十条の五の四第四項第四号に規定する継続雇用者給与等支給額（第七項において「継続雇用者給与等支給額」という。）からその同条第四項第五号に規定する継続雇用者比較給与等支給額（以下この号及び第七項において「継続雇用者比較給与等支給額」という。）を控除した金額の当該継続雇用者比較給与等支給額に対する割合が百分の一（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-10-6/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees prescribed in Article 10-5-4, paragraph (4), item (v) (hereinafter referred to in this item and paragraph (7) as the "comparative amount of salary or other wages paid to continuing employees") from the individual's amount of salary or other wages paid to continuing employees prescribed in paragraph (4), item (iv) of that Article (referred to in paragraph (7) 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** 当該対象年の十二月三十一日において、当該個人の常時使用する従業員の数が二千人を超える場合
art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-1
where the number of employees regularly employed by the individual exceeds 2,000 as of December 31 of the covered year;
machine translation, not official
**ロ** 当該対象年が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年及び事業の譲渡若しくは譲受けをした日の属する年のいずれにも該当しない場合であつて当該対象年の前年分の事業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が事業を開始した日の属する年、相続若しくは包括遺贈により事業を承継した日の属する年若しくは事業の譲渡若しくは譲受けをした日の属する年に該当する場合
art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1/sub-2
the case specified by Cabinet Order as a case where the covered year is none of the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, and the year that includes the day on which the individual transferred or took over a business, and the amount of business income for the year preceding the covered year exceeds zero, or the case where the covered year is the year that includes the day on which the individual commenced business, the year that includes the day on which the individual succeeded to a business through inheritance or universal legacy, or the year that includes the day on which the individual transferred or took over a business;
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-10-6/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/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** 当該個人が当該対象年において取得等（取得又は製作若しくは建設をいい、相続、遺贈、贈与、交換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（国内にある当該個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。）で当該対象年の十二月三十一日において有するものの取得価額の合計額
art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/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 individual's business in Japan) for which the individual carried out an acquisition, etc. (meaning acquisition or manufacture or construction, excluding acquisition through inheritance, bequest, gift, exchange 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 year and which the individual holds as of December 31 of the covered year;
machine translation, not official
**ロ** 当該個人がその有する減価償却資産につき当該対象年の年分の事業所得の金額の計算上、その償却費として必要経費に算入した金額の合計額
art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2/sub-2
the total amount that the individual has included in necessary expenses as depreciation allowances for the depreciable assets the individual holds in calculating the amount of business income for the covered year.
machine translation, not official
**第六項** 前項に規定する個人が対象年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五号及び第九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）により前項の規定の適用がない場合に限る。）における第十条第十項、第十条の二第三項、第十条の二の二第五項、第十条の四第六項及び第十条の五の五第七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五号及び第九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-10-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6
With regard to the application of the provisions of Article 10, paragraph (10), Article 10-2, paragraph (3), Article 10-2-2, paragraph (5), Article 10-4, paragraph (6) and Article 10-5-5, paragraph (7) in the case where the individual prescribed in the preceding paragraph applies the specified tax credit provisions in a covered year (limited to the case where the provisions of that paragraph do not apply because the individual meets any of the requirements listed in the items of that paragraph (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, because the individual 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 individual meets any of the requirements listed in those items (for the provisions listed in paragraph (1), item (v) and item (ix) among the specified tax credit provisions, that the individual meets all of the requirements listed in those items).
machine translation, not official
**第七項** 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事業所得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の規定の適用に関し必要な事項は、政令で定める。
art-10-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7
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 income tax on business income 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, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) or paragraph (5) are specified by Cabinet Order.
machine translation, not official
### 第十一条（特定船舶の特別償却） — Special Depreciation of Specified Ships
caption: machine translation, not official
art-11 · https://japanlaw.org/en/special-taxation-measures-act/art-11 · https://japanlaw.org/l/332AC0000000026/art-11
**第一項** 青色申告書を提出する個人で政令で定める海上運送業（以下この項において「特定海上運送業」という。）を営むものが、令和三年四月一日から令和十一年三月三十一日までの間に、特定海上運送業の経営の合理化及び環境への負荷の低減に資するものとして政令で定める船舶のうち次の各号に掲げるもの（以下この条において「特定船舶」という。）でその製作の後事業の用に供されたことのないものを取得し、又は特定船舶を製作して、これを当該個人の特定海上運送業の用に供した場合（所有権移転外リース取引により取得した当該特定船舶をその用に供した場合又は政令で定める個人以外のものが貸付けの用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶について同項の規定により計算した償却費の額と特別償却限度額（当該特定船舶の取得価額に当該各号に掲げる船舶の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定船舶の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
Where an individual who files a blue return and who operates a marine transportation business specified by Cabinet Order (hereinafter referred to in this paragraph as a "specified marine transportation business") acquires, during the period from April 1, 2021 to March 31, 2029, a ship listed in any of the following items among the ships specified by Cabinet Order as contributing to the rationalization of the management of the specified marine transportation business and to the reduction of environmental load (hereinafter referred to in this Article as a "specified ship") that has not been used for business since its manufacture, or manufactures a specified ship, and puts it to use for the individual's specified marine transportation business (excluding the case where the individual puts to that use the specified ship acquired through a lease transaction without transfer of ownership and the case where a person other than an individual specified by Cabinet Order puts it to use for leasing), the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified ship pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of that specified ship by the percentage specified in each of those items according to the category of ships listed in that item) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**一** その個人の海上運送法（昭和二十四年法律第百八十七号）第三十九条の五に規定する認定外航船舶確保等計画（以下この号及び次号において「認定外航船舶確保等計画」という。）に記載された同法第三十九条の二第二項第二号に規定する特定外航船舶（以下この号及び次号において「特定外航船舶」という。）のうち当該認定外航船舶確保等計画に従つて取得し、又は製作された本邦対外船舶運航事業用船舶（同法第三十九条第二項第三号に規定する本邦対外船舶運航事業者等の営む同法第三十五条第三項第五号に規定する対外船舶運航事業の用に供するための特定外航船舶をいう。）であることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1
an ocean-going ship (meaning a ship that travels between Japan and a foreign country or between foreign countries; hereinafter the same applies in this paragraph) that falls under a ship which, among the specified oceangoing ships prescribed in Article 39-2, paragraph (2), item (ii) of the Marine Transportation Act (Act No. 187 of 1949) (hereinafter referred to in this item and the following item as "specified oceangoing ships") stated in the individual's certified plan for securing ocean-going ships, etc. prescribed in Article 39-5 of that Act (hereinafter referred to in this item and the following item as a "certified plan for securing ocean-going ships, etc."), has been certified, as specified by Order of the Ministry of Finance, to be a ship for Japanese external ship operation business (meaning a specified oceangoing ship to be used for the external ship operation business prescribed in Article 35, paragraph (3), item (v) of that Act operated by a Japanese external ship operator, etc. prescribed in Article 39, paragraph (2), item (iii) of that Act) acquired or manufactured in accordance with that certified plan for securing ocean-going ships, etc.: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** その個人の海上運送法第三十九条の十四に規定する認定先進船舶導入等計画（先進船舶（同法第三十九条の十第一項に規定する先進船舶をいう。イにおいて同じ。）の導入に関するものに限る。）に記載された先進船舶（環境への負荷の低減に著しく資するものとして政令で定める船舶に限る。次号イ及び第三号イにおいて「特定先進船舶」という。） 百分の三十（日本船舶（船舶法（明治三十二年法律第四十六号）第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するものについては、百分の三十二）
art-11/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1/sub-1
an advanced vessel (limited to a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load; referred to in (a) of the following item and (a) of item (iii) as a "specified advanced vessel") stated in the individual's certified advanced vessel introduction plan, etc. prescribed in Article 39-14 of the Marine Transportation Act (limited to one concerning the introduction of advanced vessels (meaning the advanced vessels prescribed in Article 39-10, paragraph (1) of that Act; the same applies in (a))): 30 percent (for a ship that falls under a Japanese ship (meaning a Japanese ship prescribed in Article 1 of the Ship Act (Act No. 46 of 1899); hereinafter the same applies in this paragraph), 32 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十七（日本船舶に該当するものについては、百分の二十九）
art-11/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1/sub-2
a ship other than the ship listed in (a): 27 percent (for a ship that falls under a Japanese ship, 29 percent);
machine translation, not official
**二** 特定外航船舶のうちその特定外航船舶に係る認定外航船舶確保等計画に従つて取得し、又は製作されたものであることにつき財務省令で定めるところにより証明がされたものに該当する外航船舶（前号に掲げる船舶を除く。） 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2
an ocean-going ship (excluding the ships listed in the preceding item) that falls under a specified oceangoing ship for which it has been certified, as specified by Order of the Ministry of Finance, that it was acquired or manufactured in accordance with the certified plan for securing ocean-going ships, etc. pertaining to that specified oceangoing ship: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の二十八（日本船舶に該当するものについては、百分の三十）
art-11/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2/sub-1
a specified advanced vessel: 28 percent (for a ship that falls under a Japanese ship, 30 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の二十五（日本船舶に該当するものについては、百分の二十七）
art-11/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2/sub-2
a ship other than the ship listed in (a): 25 percent (for a ship that falls under a Japanese ship, 27 percent);
machine translation, not official
**三** 前二号に掲げる船舶以外の外航船舶 当該外航船舶が次に掲げる船舶のいずれに該当するかに応じそれぞれ次に定める割合
art-11/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3
an ocean-going ship other than the ships listed in the preceding two items: the percentage specified in each of the following sub-items according to which of the ships listed therein that ocean-going ship falls under:
machine translation, not official
**イ** 特定先進船舶 百分の十八（日本船舶に該当するものについては、百分の二十）
art-11/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3/sub-1
a specified advanced vessel: 18 percent (for a ship that falls under a Japanese ship, 20 percent);
machine translation, not official
**ロ** イに掲げる船舶以外の船舶 百分の十五（日本船舶に該当するものについては、百分の十七）
art-11/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3/sub-2
a ship other than the ship listed in (a): 15 percent (for a ship that falls under a Japanese ship, 17 percent);
machine translation, not official
**四** 外航船舶以外の船舶 百分の十六（環境への負荷の低減に著しく資するものとして政令で定めるものについては、百分の十八）
art-11/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-4
a ship other than an ocean-going ship: 16 percent (for a ship specified by Cabinet Order as that which contributes remarkably to reducing environmental load, 18 percent).
machine translation, not official
**第二項** 前項の規定により当該特定船舶の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定船舶を事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定船舶の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定船舶の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
Where the amount included in necessary expenses as the depreciation allowance for the specified ship pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for that specified ship in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that specified ship pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 前二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定船舶の償却費の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-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the specified ship attached.
machine translation, not official
### 第十一条の二（被災代替資産等の特別償却） — Special Depreciation of Substitute Assets for Disaster-Damaged Assets, etc.
caption: machine translation, not official
art-11-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2 · https://japanlaw.org/l/332AC0000000026/art-11-2
**第一項** 個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項の規定により特定非常災害として指定された非常災害（以下この項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日（以下この項において「特定非常災害発生日」という。）から当該特定非常災害発生日の翌日以後五年を経過する日までの間に、次の表の各号の上欄に掲げる減価償却資産で当該特定非常災害に基因して当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供することができなくなつた建物（その附属設備を含む。以下この項において同じ。）、構築物若しくは機械及び装置に代わるものとして政令で定めるものに該当するものの取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をして、これを当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）又は同欄に掲げる減価償却資産の取得等をして、これを被災区域（当該特定非常災害に基因して事業又は居住の用に供することができなくなつた建物又は構築物の敷地及び当該建物又は構築物と一体的に事業の用に供される附属施設の用に供されていた土地の区域をいう。）及び当該被災区域である土地に付随して一体的に使用される土地の区域内において当該個人の事業の用（機械及び装置にあつては、貸付けの用を除く。）に供した場合（所有権移転外リース取引により取得した同欄に掲げる減価償却資産をその事業の用に供した場合を除く。）には、その用に供した日の属する年における当該個人の不動産所得の金額又は事業所得の金額の計算上、これらの減価償却資産（以下この条において「被災代替資産等」という。）の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該被災代替資産等について同項の規定により計算した償却費の額と特別償却限度額（当該被災代替資産等の取得価額に同表の各号の上欄に掲げる減価償却資産の区分に応じ当該各号の中欄に掲げる割合（当該個人が第十条第八項第六号に規定する中小事業者である場合には、当該各号の下欄に掲げる割合）を乗じて計算した金額をいう。）との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該被災代替資産等の償却費として同法第四十九条第一項の規定により必要経費に算入される金額を下ることはできない。
資産 割合 割合
一 建物又は構築物（増築された建物又は構築物のその増築部分を含む。）で、その建設の後事業の用に供されたことのないもの 百分の十五（当該特定非常災害発生日の翌日から起算して三年を経過した日（以下この表において「発災後三年経過日」という。）以後に取得又は建設をしたものについては、百分の十） 百分の十八（発災後三年経過日以後に取得又は建設をしたものについては、百分の十二）
二 機械及び装置でその製作の後事業の用に供されたことのないもの 百分の三十（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十） 百分の三十六（発災後三年経過日以後に取得又は製作をしたものについては、百分の二十四）
art-11-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
Where an individual, during the period from the specified extraordinary Disaster occurrence date referred to in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (Act No. 85 of 1996) (hereinafter referred to in this paragraph as the "specified extraordinary Disaster occurrence date") pertaining to an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of that paragraph (hereinafter referred to in this paragraph as a "specified extraordinary Disaster") to the day on which five years have elapsed from the day following that specified extraordinary Disaster occurrence date, carries out the acquisition, etc. (meaning acquisition or manufacture or construction; hereinafter the same applies in this paragraph) of a depreciable asset listed in the left-hand column of an item of the following table that falls under an asset specified by Cabinet Order as a replacement for a building (including its associated facilities; hereinafter the same applies in this paragraph), structure, or machinery and equipment that has become unable to be put to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) due to that specified extraordinary Disaster, and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), or carries out the acquisition, etc. of a depreciable asset listed in that column and puts it to use for the individual's business (for machinery and equipment, excluding use for leasing) within the disaster-stricken district (meaning the district of land that was used as the site of buildings or structures that became unable to be put to use for business or residence due to that specified extraordinary Disaster and for attached facilities used for business integrally with those buildings or structures) and the district of land used integrally with and incidental to the land in that disaster-stricken district (excluding the case where the individual puts to use for that business a depreciable asset listed in that column that was acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those depreciable assets (hereinafter referred to in this Article as "substitute assets for disaster-damaged assets, etc.") in calculating the amount of real estate income or the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those substitute assets for disaster-damaged assets, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of those substitute assets for disaster-damaged assets, etc. by the percentage listed in the middle column of the relevant item of that table according to the category of depreciable asset listed in the left-hand column of that item (or, where the individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), the percentage listed in the right-hand column of that item)); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those substitute assets for disaster-damaged assets, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act.
Asset Percentage Percentage
(i) Buildings or structures (including the extended portion of an extended building or structure) that have not been used for business since their construction 15 percent (for those acquired or constructed on or after the day on which three years have elapsed counting from the day following that specified extraordinary Disaster occurrence date (hereinafter referred to in this table as the "day three years after the disaster"), 10 percent) 18 percent (for those acquired or constructed on or after the day three years after the disaster, 12 percent)
(ii) Machinery and equipment that have not been used for business since their manufacture 30 percent (for those acquired or manufactured on or after the day three years after the disaster, 20 percent) 36 percent (for those acquired or manufactured on or after the day three years after the disaster, 24 percent)
machine translation, not official
**第二項** 前条第二項の規定は、前項の規定の適用を受ける被災代替資産等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「次条第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for substitute assets for disaster-damaged assets, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of paragraph (1) of the following Article".
machine translation, not official
**第三項** 前二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、被災代替資産等の償却費の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-11-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-3
The provisions of the preceding two paragraphs apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has a written statement concerning the calculation of the amount of depreciation allowance for the substitute assets for disaster-damaged assets, etc. attached.
machine translation, not official
**第四項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-11-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-4
Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file or for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1) or paragraph (2), but only where a document containing that statement and the written statement referred to in that paragraph have been submitted.
machine translation, not official
### 第十一条の三（特定事業継続力強化設備等の特別償却） — Special Depreciation of Specified Business Continuity Enhancement Equipment, etc.
caption: machine translation, not official
art-11-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3 · https://japanlaw.org/l/332AC0000000026/art-11-3
**第一項** 青色申告書を提出する個人で第十条第八項第六号に規定する中小事業者であるもののうち中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第五十六条第一項又は第五十八条第一項の認定（以下この項において「認定」という。）を受けた同法第二条第一項に規定する中小企業者に該当するもの（以下この項において「特定中小事業者」という。）が、その認定を受けた日から同日以後一年を経過する日までの間に、その認定に係る同法第五十六条第一項に規定する事業継続力強化計画若しくは同法第五十八条第一項に規定する連携事業継続力強化計画（同法第五十七条第一項の規定による変更の認定又は同法第五十九条第一項の規定による変更の認定があつたときは、その変更後のもの。以下この項において「認定事業継続力強化計画等」という。）に係る事業継続力強化設備等（同法第五十六条第二項第二号ロに規定する事業継続力強化設備等をいう。）として当該認定事業継続力強化計画等に記載された機械及び装置、器具及び備品並びに建物附属設備（機械及び装置並びに器具及び備品の部分について行う改良又は機械及び装置並びに器具及び備品の移転のための工事の施行に伴つて取得し、又は製作するものを含み、政令で定める規模のものに限る。以下第三項までにおいて「特定事業継続力強化設備等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は特定事業継続力強化設備等を製作し、若しくは建設して、これを当該特定中小事業者の事業の用に供した場合（所有権移転外リース取引により取得した当該特定事業継続力強化設備等をその用に供した場合を除く。）には、その用に供した日の属する年における当該特定中小事業者の事業所得の金額の計算上、当該特定事業継続力強化設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業継続力強化設備等について同項の規定により計算した償却費の額とその取得価額の百分の十六に相当する金額との合計額以下の金額で当該特定中小事業者が必要経費として計算した金額とする。ただし、当該特定事業継続力強化設備等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
Where an individual who files a blue return and who is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi), and who falls under a small and medium-sized enterprise prescribed in Article 2, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. that has obtained the certification under Article 56, paragraph (1) or Article 58, paragraph (1) of that Act (hereinafter referred to in this paragraph as "certification") during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) to March 31, 2027 (hereinafter referred to in this paragraph as a "specified small and medium-sized business operator"), acquires, during the period from the day on which it obtained the certification to the day on which one year has elapsed from that day, machinery and equipment, furniture and fixtures, and building fixtures stated in the certified business continuity strengthening plan, etc. as business continuity enhancement equipment, etc. (meaning business continuity enhancement equipment, etc. prescribed in Article 56, paragraph (2), item (ii), (b) of that Act) pertaining to the business continuity strengthening plan prescribed in Article 56, paragraph (1) of that Act or the collaborative business continuity strengthening plan prescribed in Article 58, paragraph (1) of that Act pertaining to that certification (where a certification of a change under Article 57, paragraph (1) of that Act or a certification of a change under Article 59, paragraph (1) of that Act has been granted, the plan after the change; hereinafter referred to in this paragraph as a "certified business continuity strengthening plan, etc.") (including those acquired or manufactured in connection with improvements made to parts of machinery and equipment or furniture and fixtures or with the execution of work for relocating machinery and equipment or furniture and fixtures, and limited to those of a scale specified by Cabinet Order; hereinafter referred to in this paragraph through paragraph (3) as "specified business continuity enhancement equipment, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified business continuity enhancement equipment, etc., and puts it to use for the business of the specified small and medium-sized business operator (excluding the case where the operator puts to that use specified business continuity enhancement equipment, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. in calculating the amount of business income of the specified small and medium-sized business operator for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the specified small and medium-sized business operator as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph and the amount equivalent to 16 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified business continuity enhancement equipment, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 第十一条第二項の規定は、前項の規定の適用を受ける特定事業継続力強化設備等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の三第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for specified business continuity enhancement equipment, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-3, paragraph (1)".
machine translation, not official
**第三項** 第一項の規定は、特定事業継続力強化設備等の取得又は製作若しくは建設に充てるための国又は地方公共団体の補助金又は給付金その他これらに準ずるもの（以下この項において「補助金等」という。）の交付を受けた個人が、当該補助金等をもつて取得し、又は製作し、若しくは建設した当該補助金等の交付の目的に適合した特定事業継続力強化設備等については、適用しない。
art-11-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3
The provisions of paragraph (1) do not apply to specified business continuity enhancement equipment, etc. that an individual who has received a subsidy or benefit from the national government or a local government, or anything equivalent thereto, for the acquisition, manufacture or construction of specified business continuity enhancement equipment, etc. (hereinafter referred to in this paragraph as a "subsidy, etc.") has acquired, manufactured or constructed with that subsidy, etc. and that conforms to the purpose for which that subsidy, etc. was granted.
machine translation, not official
**第四項** 第十一条第三項の規定は、第一項又は第二項の規定を適用する場合について準用する。
art-11-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or paragraph (2).
machine translation, not official
### 第十一条の四（環境負荷低減事業活動用資産等の特別償却） — Special Depreciation of Assets for Environmental Burden Reduction Business Activities, etc.
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art-11-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4 · https://japanlaw.org/l/332AC0000000026/art-11-4
**第一項** 青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律（令和四年法律第三十七号）第十九条第一項又は第二十一条第一項の認定を受けた同法第二条第三項に規定する農林漁業者（当該農林漁業者が団体である場合におけるその構成員等（同項に規定する構成員等をいう。）を含む。）であるものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る次に掲げる機械その他の減価償却資産のうち同条第四項に規定する環境負荷の低減に著しく資するものとして政令で定めるもの（政令で定める規模のものに限る。以下この項及び第三項において「環境負荷低減事業活動用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は環境負荷低減事業活動用資産を製作し、若しくは建設して、これを当該個人の同条第四項に規定する環境負荷低減事業活動又は同法第十五条第二項第三号に規定する特定環境負荷低減事業活動の用に供した場合（所有権移転外リース取引により取得した当該環境負荷低減事業活動用資産をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該環境負荷低減事業活動用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該環境負荷低減事業活動用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該環境負荷低減事業活動用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
Where an individual who files a blue return and who is a person engaged in agriculture, forestry or fisheries prescribed in Article 2, paragraph (3) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (Act No. 37 of 2022) (including, where that person engaged in agriculture, forestry or fisheries is an organization, its members, etc. (meaning the members, etc. prescribed in that paragraph)) that has obtained the certification under Article 19, paragraph (1) or Article 21, paragraph (1) of that Act acquires, during the period from the date of enforcement of that Act to March 31, 2028, any of the following machinery or other depreciable assets pertaining to that certification that is specified by Cabinet Order as contributing remarkably to the reduction of environmental burden prescribed in Article 2, paragraph (4) of that Act (limited to that of a scale specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (3) as "assets for environmental burden reduction business activities") that has not been used for business since its manufacture or construction, or manufactures or constructs assets for environmental burden reduction business activities, and puts it to use for the individual's environmental burden reduction business activities prescribed in Article 2, paragraph (4) of that Act or specified environmental burden reduction business activities prescribed in Article 15, paragraph (2), item (iii) of that Act (excluding the case where the individual puts to that use assets for environmental burden reduction business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets for environmental burden reduction business activities pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for environmental burden reduction business activities pursuant to the provisions of that paragraph.
machine translation, not official
**一** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十条第三項に規定する認定環境負荷低減事業活動実施計画に記載された同法第十九条第四項に規定する設備等を構成する機械その他の減価償却資産
art-11-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1/item-1
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 19, paragraph (4) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified environmental burden reduction business activity implementation plan prescribed in Article 20, paragraph (3) of that Act;
machine translation, not official
**二** 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第二十二条第三項に規定する認定特定環境負荷低減事業活動実施計画に記載された同法第二十一条第四項第一号に規定する設備等を構成する機械その他の減価償却資産
art-11-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1/item-2
machinery and other depreciable assets constituting the equipment, etc. prescribed in Article 21, paragraph (4), item (i) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems that are stated in the certified specified environmental burden reduction business activity implementation plan prescribed in Article 22, paragraph (3) of that Act.
machine translation, not official
**第二項** 青色申告書を提出する個人で環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律第三十九条第一項の認定を受けたものが、同法の施行の日から令和十年三月三十一日までの間に、当該認定に係る同法第四十条第三項に規定する認定基盤確立事業実施計画に記載された同法第三十九条第三項第一号に規定する設備等を構成する機械その他の減価償却資産のうち同法第二条第四項に規定する環境負荷の低減を図るために行う取組の効果を著しく高めるものとして政令で定めるもの（以下この項及び次項において「基盤確立事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は基盤確立事業用資産を製作し、若しくは建設して、これを当該個人の同条第五項に規定する基盤確立事業（同項第三号に掲げるものに限る。）の用に供した場合（所有権移転外リース取引により取得した当該基盤確立事業用資産をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該基盤確立事業用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該基盤確立事業用資産について同項の規定により計算した償却費の額とその取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該基盤確立事業用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
Where an individual who files a blue return and who has obtained the certification under Article 39, paragraph (1) of the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems acquires, during the period from the date of enforcement of that Act to March 31, 2028, machinery or other depreciable assets constituting the equipment, etc. prescribed in Article 39, paragraph (3), item (i) of that Act that are stated in the certified foundation-establishing business implementation plan prescribed in Article 40, paragraph (3) of that Act pertaining to that certification, which are specified by Cabinet Order as remarkably enhancing the effect of the efforts made to reduce environmental burden prescribed in Article 2, paragraph (4) of that Act (hereinafter referred to in this paragraph and the following paragraph as "assets for a foundation-establishing business"), that have not been used for business since their manufacture or construction, or manufactures or constructs assets for a foundation-establishing business, and puts them to use for the individual's foundation-establishing business prescribed in Article 2, paragraph (5) of that Act (limited to that listed in item (iii) of that paragraph) (excluding the case where the individual puts to that use assets for a foundation-establishing business acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets for a foundation-establishing business pursuant to the provisions of that paragraph and the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets for a foundation-establishing business pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 第十一条第二項の規定は、第一項の規定の適用を受ける環境負荷低減事業活動用資産又は前項の規定の適用を受ける基盤確立事業用資産の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の四第一項本文又は第二項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for assets for environmental burden reduction business activities subject to the provisions of paragraph (1) or assets for a foundation-establishing business subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-4, paragraph (1) or paragraph (2)".
machine translation, not official
**第四項** 第十一条第三項の規定は、前三項の規定を適用する場合について準用する。
art-11-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding three paragraphs.
machine translation, not official
**第五項** 前項に定めるもののほか、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。
art-11-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-5
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第十一条の五（生産方式革新事業活動用資産等の特別償却） — Special Depreciation of Assets, etc. for Production Method Innovation Business Activities
caption: machine translation, not official
art-11-5 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5 · https://japanlaw.org/l/332AC0000000026/art-11-5
**第一項** 青色申告書を提出する個人で農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律（令和六年法律第六十三号）第八条第三項に規定する認定生産方式革新事業者であるものが、同法の施行の日から令和九年三月三十一日までの間に、当該認定生産方式革新事業者として行う同法第二条第三項に規定する生産方式革新事業活動（同法第七条第三項に規定する措置を含む。）の用に供するための次に掲げる機械その他の減価償却資産（以下この項及び次項において「生産方式革新事業活動用資産等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は生産方式革新事業活動用資産等を製作し、若しくは建設して、これを当該個人の当該生産方式革新事業活動の用に供した場合（所有権移転外リース取引により取得した当該生産方式革新事業活動用資産等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該生産方式革新事業活動用資産等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該生産方式革新事業活動用資産等について同項の規定により計算した償却費の額と次の各号に掲げる生産方式革新事業活動用資産等の区分に応じ当該各号に定める金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該生産方式革新事業活動用資産等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-11-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1
Where an individual who files a blue return and who is a certified production method innovation business operator prescribed in Article 8, paragraph (3) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity (Act No. 63 of 2024) acquires, during the period from the date of enforcement of that Act to March 31, 2027, any of the following machinery or other depreciable assets to be used for the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act (including the measures prescribed in Article 7, paragraph (3) of that Act) carried out as that certified production method innovation business operator (hereinafter referred to in this paragraph and the following paragraph as "assets, etc. for production method innovation business activities") that have not been used for business since their manufacture or construction, or manufactures or constructs assets, etc. for production method innovation business activities, and puts them to use for those production method innovation business activities of the individual (excluding the case where the individual puts to that use assets, etc. for production method innovation business activities acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those assets, etc. for production method innovation business activities in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those assets, etc. for production method innovation business activities pursuant to the provisions of that paragraph and the amount specified in each of the following items according to the category of assets, etc. for production method innovation business activities listed in that item; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those assets, etc. for production method innovation business activities pursuant to the provisions of that paragraph.
machine translation, not official
**一** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第一号に規定する設備等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農作業の効率化等を通じた農業の生産性の向上に著しく資するものとして政令で定めるもの その取得価額の百分の三十二（建物及びその附属設備並びに構築物については、百分の十六）に相当する金額
art-11-5/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1/item-1
machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (i) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing remarkably to the improvement of agricultural productivity through the improvement of the efficiency of agricultural work, etc. prescribed in Article 2, paragraph (1) of that Act: the amount equivalent to 32 percent (for buildings and their associated facilities and structures, 16 percent) of their acquisition cost;
machine translation, not official
**二** 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律第八条第三項に規定する認定生産方式革新実施計画に記載された同法第七条第四項第二号に規定する設備等を構成する機械及び装置のうち、当該認定生産方式革新実施計画に係る同法第二条第三項に規定する農業者等が行う同項に規定する生産方式革新事業活動の促進に特に資するものとして政令で定めるもの その取得価額の百分の二十五に相当する金額
art-11-5/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1/item-2
machinery and equipment constituting the equipment, etc. prescribed in Article 7, paragraph (4), item (ii) of the Act on Promotion of the Use of Smart Agricultural Technology to Improve Agricultural Productivity that are stated in the certified production method innovation implementation plan prescribed in Article 8, paragraph (3) of that Act, which are specified by Cabinet Order as contributing particularly to the promotion of the production method innovation business activities prescribed in Article 2, paragraph (3) of that Act carried out by farmers, etc. prescribed in that paragraph pertaining to that certified production method innovation implementation plan: the amount equivalent to 25 percent of their acquisition cost.
machine translation, not official
**第二項** 第十一条第二項の規定は、前項の規定の適用を受ける生産方式革新事業活動用資産等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十一条の五第一項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-11-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-2
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for assets, etc. for production method innovation business activities subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 11-5, paragraph (1)".
machine translation, not official
**第三項** 第十一条第三項の規定は、前二項の規定を適用する場合について準用する。
art-11-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-3
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.
machine translation, not official
### 第十二条（特定地域における工業用機械等の特別償却） — Special Depreciation of Industrial Machinery, etc. in Specified Areas
caption: machine translation, not official
art-12 · https://japanlaw.org/en/special-taxation-measures-act/art-12 · https://japanlaw.org/l/332AC0000000026/art-12
**第一項** 青色申告書を提出する個人で次の表の各号の第一欄に掲げる事業者に該当するものが、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、当該各号の第二欄に掲げる区域内において当該各号の第三欄に掲げる事業の用に供する設備で政令で定める規模のものの新設又は増設をする場合において、当該新設又は増設に係る当該各号の第四欄に掲げる減価償却資産のうち当該区域の振興に資するものとして政令で定めるもの（同表の他の号の規定の適用を受けるものを除く。以下この項及び第三項において「工業用機械等」という。）を取得し、又は製作し、若しくは建設して、これを当該区域内において当該個人の当該事業の用に供したとき（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該工業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該工業用機械等について同項の規定により計算した償却費の額とその取得価額に当該各号の第五欄に掲げる割合を乗じて計算した金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該工業用機械等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
事業者 区域 事業 資産 割合
一 沖縄振興特別措置法（平成十四年法律第十四号）第三十六条に規定する認定事業者 同法第三十五条の二第一項に規定する提出産業イノベーション促進計画に定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域の区域 製造業その他政令で定める事業 機械及び装置、器具及び備品、建物及びその附属設備並びに構築物のうち、政令で定めるもの 百分の三十四（建物及びその附属設備並びに構築物については、百分の二十）
二 沖縄振興特別措置法第五十条第一項に規定する認定事業者 同法第四十二条第一項に規定する提出国際物流拠点産業集積計画に定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域の区域 製造業その他政令で定める事業 機械及び装置並びに工場用の建物その他政令で定める建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
三 沖縄振興特別措置法第五十七条第一項に規定する認定事業者 同法第五十五条第一項の規定により経済金融活性化特別地区として指定された地区（同条第四項又は第五項の規定により変更があつたときは、その変更後の地区）の区域 同法第五十五条の二第九項に規定する認定経済金融活性化計画に定められた同条第二項第二号に規定する特定経済金融活性化産業に属する事業 機械及び装置、器具及び備品（財務省令で定めるものに限る。）並びに建物及びその附属設備 百分の五十（建物及びその附属設備については、百分の二十五）
art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
Where an individual who files a blue return and who falls under the business operator listed in the first column of an item of the following table, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, newly establishes or expands, within the district listed in the second column of that item, equipment of a scale specified by Cabinet Order to be used for the business listed in the third column of that item, if the individual acquires, manufactures or constructs the depreciable assets listed in the fourth column of that item pertaining to that new establishment or expansion that are specified by Cabinet Order as contributing to the promotion of that district (excluding those subject to the provisions of another item of that table; hereinafter referred to in this paragraph and paragraph (3) as "industrial machinery, etc."), and puts them to use for that business of the individual within that district (excluding the case where the individual puts to that use industrial machinery, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that industrial machinery, etc. pursuant to the provisions of that paragraph and the amount calculated by multiplying its acquisition cost by the percentage listed in the fifth column of that item; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial machinery, etc. pursuant to the provisions of that paragraph.
Business operator District Business Asset Percentage
(i) Certified business operator prescribed in Article 36 of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) The district of the industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act specified in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that are specified by Cabinet Order 34 percent (for buildings and their associated facilities and structures, 20 percent)
(ii) Certified business operator prescribed in Article 50, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The district of the international logistics hub industrial cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act specified in the submitted international logistics hub industrial cluster plan prescribed in Article 42, paragraph (1) of that Act Manufacturing and other businesses specified by Cabinet Order Machinery and equipment, and factory buildings and other buildings specified by Cabinet Order and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
(iii) Certified business operator prescribed in Article 57, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa The district of the zone designated as a special zone for economic and financial revitalization pursuant to the provisions of Article 55, paragraph (1) of that Act (where it has been changed pursuant to the provisions of paragraph (4) or paragraph (5) of that Article, the zone after the change) Business belonging to the specified economic and financial revitalization industry prescribed in Article 55-2, paragraph (2), item (ii) of that Act specified in the certified economic and financial revitalization plan prescribed in paragraph (9) of that Article Machinery and equipment, furniture and fixtures (limited to those specified by Order of the Ministry of Finance), and buildings and their associated facilities 50 percent (for buildings and their associated facilities, 25 percent)
machine translation, not official
**第二項** 青色申告書を提出する個人が、令和四年四月一日から令和九年三月三十一日までの期間のうち政令で定める期間内に、沖縄振興特別措置法第三条第三号に規定する離島の地域内において旅館業のうち政令で定める事業（以下この項において「旅館業」という。）の用に供する設備で政令で定める規模のものの取得等（取得又は製作若しくは建設をいい、建物及びその附属設備にあつては改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。以下この項及び第四項において同じ。）をする場合において、その取得等をした設備を当該地域内において当該個人の旅館業の用に供したとき（当該地域の振興に資する場合として政令で定める場合に限る。）は、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該設備を構成するもののうち政令で定める建物及びその附属設備（前項の規定の適用を受けるもの及び所有権移転外リース取引により取得したものを除く。以下この項及び次項において「旅館業用建物等」という。）の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該旅館業用建物等について同項の規定により計算した償却費の額とその取得価額の百分の八に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該旅館業用建物等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2022 to March 31, 2027, within the remote island areas prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa, the acquisition, etc. (meaning acquisition or manufacture or construction, and, for buildings and their associated facilities, including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling); hereinafter the same applies in this paragraph and paragraph (4)) of equipment of a scale specified by Cabinet Order to be used for a business specified by Cabinet Order within the hotel business (hereinafter referred to in this paragraph as the "hotel business"), if the individual puts the equipment for which the individual carried out the acquisition, etc. to use for the individual's hotel business within those areas (limited to the case specified by Cabinet Order as a case that contributes to the promotion of those areas), the amount to be included in necessary expenses as the depreciation allowance for the buildings and their associated facilities specified by Cabinet Order among those constituting that equipment (excluding those subject to the provisions of the preceding paragraph and those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "hotel business buildings, etc.") in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hotel business buildings, etc. pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hotel business buildings, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 第十一条第二項の規定は、第一項の規定の適用を受ける工業用機械等又は前項の規定の適用を受ける旅館業用建物等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十二条第一項本文又は第二項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for industrial machinery, etc. subject to the provisions of paragraph (1) or hotel business buildings, etc. subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12, paragraph (1) or paragraph (2)".
machine translation, not official
**第四項** 青色申告書を提出する個人が、平成二十五年四月一日（次の表の第一号の上欄に掲げる地区にあつては、令和三年四月一日）から令和九年三月三十一日までの期間のうち政令で定める期間内に、同表の各号の上欄に掲げる地区内において当該各号の中欄に掲げる事業の用に供する当該各号の下欄に掲げる設備の取得等をする場合において、その取得等をした設備（第一項若しくは第二項又は同表の他の号の規定の適用を受けるものを除く。）を当該地区内において当該個人の当該各号の中欄に掲げる事業の用に供したとき（当該地区の産業の振興に資する場合として政令で定める場合に限る。）は、その用に供した日以後五年以内の日の属する各年分の事業所得の金額の計算上、当該設備を構成するもののうち機械及び装置、建物及びその附属設備並びに構築物（所有権移転外リース取引により取得したものを除く。以下この項及び次項において「産業振興機械等」という。）の償却費として必要経費に算入する金額は、その用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該産業振興機械等について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十二（建物及びその附属設備並びに構築物については、百分の百四十八）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該産業振興機械等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
地区 事業 設備
一 過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項に規定する過疎地域のうち政令で定める地域及びこれに準ずる地域として政令で定める地域のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区 製造業その他の政令で定める事業 当該地区内において営む当該事業の用に供される設備で政令で定める規模のもの
二 半島振興法（昭和六十年法律第六十三号）第二条第一項の規定により半島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（前号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
三 離島振興法（昭和二十八年法律第七十二号）第二条第一項の規定により離島振興対策実施地域として指定された地区のうち、産業の振興のための取組が積極的に促進されるものとして政令で定める地区（第一号の上欄に掲げる地区に該当する地区を除く。） 製造業その他の政令で定める事業 当該政令で定める地区内において営む当該事業の用に供される設備で政令で定める規模のもの
art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
Where an individual who files a blue return carries out, during the period specified by Cabinet Order within the period from April 1, 2013 (for the districts listed in the left-hand column of item (i) of the following table, April 1, 2021) to March 31, 2027, within a district listed in the left-hand column of an item of that table, the acquisition, etc. of equipment listed in the right-hand column of that item to be used for the business listed in the middle column of that item, if the individual puts the equipment for which the individual carried out the acquisition, etc. (excluding that subject to the provisions of paragraph (1) or paragraph (2) or of another item of that table) to use for the individual's business listed in the middle column of that item within that district (limited to the case specified by Cabinet Order as a case that contributes to the promotion of industry in that district), the amount to be included in necessary expenses as the depreciation allowance for the machinery and equipment, buildings and their associated facilities, and structures among those constituting that equipment (excluding those acquired through a lease transaction without transfer of ownership; hereinafter referred to in this paragraph and the following paragraph as "industrial promotion machinery, etc.") in calculating the amount of business income for each year that includes a day within five years from the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to that use during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 132 percent (for buildings and their associated facilities and structures, 148 percent) of the amount of depreciation allowance calculated for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of that paragraph.
District Business Equipment
(i) Districts specified by Cabinet Order, among the areas specified by Cabinet Order within the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas (Act No. 19 of 2021) and the areas specified by Cabinet Order as equivalent thereto, as those in which efforts for the promotion of industry are to be actively promoted Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district
(ii) Districts specified by Cabinet Order, among the districts designated as peninsula development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Peninsular Areas Development Act (Act No. 63 of 1985), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of the preceding item) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
(iii) Districts specified by Cabinet Order, among the districts designated as remote island development implementation areas pursuant to the provisions of Article 2, paragraph (1) of the Remote Islands Development Act (Act No. 72 of 1953), as those in which efforts for the promotion of industry are to be actively promoted (excluding districts that fall under the districts listed in the left-hand column of item (i)) Manufacturing and other businesses specified by Cabinet Order Equipment of a scale specified by Cabinet Order to be used for that business operated within that district specified by Cabinet Order
machine translation, not official
**第五項** 前項の規定の適用を受けた年において同項の規定により当該産業振興機械等の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該産業振興機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定（当該産業振興機械等について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該産業振興機械等の償却費として同条第一項の規定により必要経費に算入する金額（その年の翌年において当該産業振興機械等につき前項の規定の適用を受ける場合には、当該翌年における同項本文の規定により必要経費に算入することができる償却費の限度額に相当する金額とする。）とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-12/par-5
Where the amount included in necessary expenses as the depreciation allowance for the industrial promotion machinery, etc. pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc., including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that industrial promotion machinery, etc. pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to that industrial promotion machinery, etc. in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第六項** 第十一条第三項の規定は、前各項の規定を適用する場合について準用する。
art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-12/par-6
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.
machine translation, not official
**第七項** 前項に定めるもののほか、第二項から第五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-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-12/par-7
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (2) through (5) are specified by Cabinet Order.
machine translation, not official
### 第十二条の二（医療用機器等の特別償却） — Special Depreciation of Medical Equipment, etc.
caption: machine translation, not official
art-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2 · https://japanlaw.org/l/332AC0000000026/art-12-2
**第一項** 青色申告書を提出する個人で医療保健業を営むものが、昭和五十四年四月一日から令和九年三月三十一日までの間に、医療用の機械及び装置並びに器具及び備品（政令で定める規模のものに限る。）のうち、高度な医療の提供に資するもの若しくは先進的なものとして政令で定めるもの（以下この項及び第四項において「医療用機器」という。）でその製作の後事業の用に供されたことのないものを取得し、又は医療用機器を製作して、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該医療用機器をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該医療用機器の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該医療用機器について同項の規定により計算した償却費の額とその取得価額の百分の十二に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該医療用機器の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
Where an individual who files a blue return and who operates a medical and health care business acquires, during the period from April 1, 1979 to March 31, 2027, medical machinery and equipment and furniture and fixtures (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as contributing to the provision of advanced medical care or as being state-of-the-art (hereinafter referred to in this paragraph and paragraph (4) as "medical equipment") that have not been used for business since their manufacture, or manufactures medical equipment, and puts it to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use medical equipment acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that medical equipment in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that medical equipment pursuant to the provisions of that paragraph and the amount equivalent to 12 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that medical equipment pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 青色申告書を提出する個人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、器具及び備品（医療用の機械及び装置を含む。）並びにソフトウエア（政令で定める規模のものに限る。）のうち、医療法（昭和二十三年法律第二百五号）第三十条の三第一項に規定する医療提供体制の確保に必要な医師その他の医療従事者の勤務時間の短縮その他の医療従事者の確保に資する措置を講ずるために必要なものとして政令で定めるもの（前項の規定の適用を受けるものを除く。以下この項及び第四項において「勤務時間短縮用設備等」という。）でその製作の後事業の用に供されたことのないものを取得し、又は勤務時間短縮用設備等を製作して、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該勤務時間短縮用設備等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該勤務時間短縮用設備等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該勤務時間短縮用設備等について同項の規定により計算した償却費の額とその取得価額の百分の十五に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該勤務時間短縮用設備等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-2
Where an individual who files a blue return and who operates a medical and health care business acquires, during the period from April 1, 2019 to March 31, 2027, furniture and fixtures (including medical machinery and equipment) and software (limited to those of a scale specified by Cabinet Order) that are specified by Cabinet Order as necessary for taking measures that contribute to securing medical professionals, such as shortening the working hours of physicians and other medical professionals necessary for securing the medical care provision system prescribed in Article 30-3, paragraph (1) of the Medical Care Act (Act No. 205 of 1948) (excluding those subject to the provisions of the preceding paragraph; hereinafter referred to in this paragraph and paragraph (4) as "equipment for shortening working hours, etc.") that have not been used for business since their manufacture, or manufactures equipment for shortening working hours, etc., and puts it to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use equipment for shortening working hours, etc. acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph and the amount equivalent to 15 percent of its acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that equipment for shortening working hours, etc. pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 青色申告書を提出する個人で医療保健業を営むものが、平成三十一年四月一日から令和九年三月三十一日までの間に、医療法第三十条の四第一項に規定する医療計画に係る同法第三十条の十四第一項に規定する構想区域等（以下この項において「構想区域等」という。）内において、病院用又は診療所用の建物及びその附属設備のうち当該構想区域等に係る同条第一項の協議の場における協議に基づく病床の機能（同法第三十条の三第二項第六号に規定する病床の機能をいう。）の分化及び連携の推進に係るものとして政令で定めるもの（以下この項及び次項において「構想適合病院用建物等」という。）の取得等（取得又は建設をいい、改修（増築、改築、修繕又は模様替をいう。）のための工事による取得又は建設を含む。）をして、これを当該個人の営む医療保健業の用に供した場合（所有権移転外リース取引により取得した当該構想適合病院用建物等をその用に供した場合を除く。）には、その用に供した日の属する年における当該個人の事業所得の金額の計算上、当該構想適合病院用建物等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該構想適合病院用建物等について同項の規定により計算した償却費の額とその取得価額の百分の八に相当する金額との合計額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該構想適合病院用建物等の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-3
Where an individual who files a blue return and who operates a medical and health care business carries out, during the period from April 1, 2019 to March 31, 2027, within a regional vision area, etc. prescribed in Article 30-14, paragraph (1) of the Medical Care Act pertaining to the medical care plan prescribed in Article 30-4, paragraph (1) of that Act (hereinafter referred to in this paragraph as a "regional vision area, etc."), the acquisition, etc. (meaning acquisition or construction, and including acquisition or construction through work for renovation (meaning extension, reconstruction, repair or remodeling)) of buildings for hospitals or clinics and their associated facilities that are specified by Cabinet Order as pertaining to the promotion of the differentiation and coordination of the functions of hospital beds (meaning the functions of hospital beds prescribed in Article 30-3, paragraph (2), item (vi) of that Act) based on consultations at the forum for consultation referred to in Article 30-14, paragraph (1) of that Act pertaining to that regional vision area, etc. (hereinafter referred to in this paragraph and the following paragraph as "hospital buildings, etc. conforming to the regional vision"), and puts them to use for the medical and health care business operated by the individual (excluding the case where the individual puts to that use hospital buildings, etc. conforming to the regional vision acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision in calculating the amount of business income of the individual for the year that includes the day on which they were put to that use, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph and the amount equivalent to 8 percent of their acquisition cost; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those hospital buildings, etc. conforming to the regional vision pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 第十一条第二項の規定は、第一項の規定の適用を受ける医療用機器、第二項の規定の適用を受ける勤務時間短縮用設備等又は前項の規定の適用を受ける構想適合病院用建物等の償却費の額を計算する場合について準用する。この場合において、同条第二項中「その合計償却限度額」とあるのは、「第十二条の二第一項本文、第二項本文又は第三項本文の規定により必要経費に算入することができる償却費の限度額」と読み替えるものとする。
art-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
The provisions of Article 11, paragraph (2) apply mutatis mutandis to the calculation of the amount of depreciation allowance for medical equipment subject to the provisions of paragraph (1), equipment for shortening working hours, etc. subject to the provisions of paragraph (2) or hospital buildings, etc. conforming to the regional vision subject to the provisions of the preceding paragraph. In this case, the phrase "its total depreciation limit" in paragraph (2) of that Article is deemed to be replaced with "the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of Article 12-2, paragraph (1), paragraph (2) or paragraph (3)".
machine translation, not official
**第五項** 第十一条第三項の規定は、前各項の規定を適用する場合について準用する。
art-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-5
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding paragraphs.
machine translation, not official
### 第十三条（輸出事業用資産の割増償却） — Extra Depreciation of Export Business Assets
caption: machine translation, not official
art-13 · https://japanlaw.org/en/special-taxation-measures-act/art-13 · https://japanlaw.org/l/332AC0000000026/art-13
**第一項** 青色申告書を提出する個人で農林水産物及び食品の輸出の促進に関する法律（令和元年法律第五十七号）第三十八条第一項に規定する認定輸出事業者であるものが、農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日から令和十年三月三十一日までの間に、当該個人の認定輸出事業計画（同条第二項に規定する認定輸出事業計画をいう。）に記載された農林水産物及び食品の輸出の促進に関する法律第三十七条第三項に規定する施設に該当する機械及び装置、建物及びその附属設備並びに構築物のうち、同法第二条第一項に規定する農林水産物若しくは同条第二項に規定する食品の生産、製造、加工若しくは流通の合理化、高度化その他の改善に資するものとして政令で定めるもの（開発研究（新たな製品の製造又は新たな技術の発明に係る試験研究として政令で定めるものをいう。）の用に供されるものを除く。以下この項及び次項において「輸出事業用資産」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は輸出事業用資産を製作し、若しくは建設して、これを当該個人の輸出事業（同法第三十七条第一項に規定する輸出事業をいう。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該輸出事業用資産をその輸出事業の用に供した場合を除く。）には、その輸出事業の用に供した日（以下この項において「供用日」という。）以後五年以内の日の属する各年分（当該輸出事業用資産を輸出事業の用に供していることにつき財務省令で定めるところにより証明がされた年分に限る。）の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、供用日以後五年以内（当該認定輸出事業計画について同法第三十八条第二項の規定による認定の取消しがあつた場合には、供用日からその認定の取消しがあつた日までの期間）でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該輸出事業用資産について同項の規定により計算した償却費の額で当該期間に係るものの百分の百三十（建物及びその附属設備並びに構築物については、百分の百三十五）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該輸出事業用資産の償却費として同項の規定により必要経費に算入される金額を下ることはできない。
art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
Where an individual who files a blue return and who is a certified export business operator prescribed in Article 38, paragraph (1) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food (Act No. 57 of 2019) acquires, during the period from the date of enforcement of the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) to March 31, 2028, machinery and equipment, buildings and their associated facilities, and structures that fall under the facilities prescribed in Article 37, paragraph (3) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food stated in the individual's certified export business plan (meaning the certified export business plan prescribed in paragraph (2) of that Article), which are specified by Cabinet Order as contributing to the rationalization, upgrading or other improvement of the production, manufacture, processing or distribution of agricultural, forestry and fishery products prescribed in Article 2, paragraph (1) of that Act or food prescribed in paragraph (2) of that Article (excluding those used for development research (meaning experimental research specified by Cabinet Order as pertaining to the manufacture of new products or the invention of new technology); hereinafter referred to in this paragraph and the following paragraph as "export business assets"), that have not been used for business since their manufacture or construction, or manufactures or constructs export business assets, and puts them to use for the individual's export business (meaning the export business prescribed in Article 37, paragraph (1) of that Act; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to that export business use export business assets acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for each year that includes a day within five years from the day on which they were put to use for that export business (hereinafter referred to in this paragraph as the "date of commencement of use") (limited to the years for which it has been certified, as specified by Order of the Ministry of Finance, that those export business assets are being used for the export business), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the date of commencement of use (where the certification of that certified export business plan has been revoked pursuant to the provisions of Article 38, paragraph (2) of the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, the period from the date of commencement of use to the day on which the certification was revoked) during which they are in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 130 percent (for buildings and their associated facilities and structures, 135 percent) of the amount of depreciation allowance calculated for those export business assets pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 前項の規定の適用を受けた年において同項の規定により当該輸出事業用資産の償却費として必要経費に算入した金額がその年における同項本文の規定により必要経費に算入することができる償却費の限度額に満たない場合には、その年の翌年分の事業所得の金額の計算上、当該輸出事業用資産の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定（当該輸出事業用資産について前項の規定の適用を受けるときは、同項の規定を含む。）にかかわらず、当該輸出事業用資産の償却費として同条第一項の規定により必要経費に算入する金額（その年の翌年において当該輸出事業用資産につき前項の規定の適用を受ける場合には、当該翌年における同項の規定により必要経費に算入することができる償却費の限度額に相当する金額）とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
Where the amount included in necessary expenses as the depreciation allowance for the export business assets pursuant to the provisions of the preceding paragraph in the year in which the provisions of that paragraph were applied is less than the limit of the depreciation allowance that may be included in necessary expenses pursuant to the main clause of that paragraph for that year, the amount to be included in necessary expenses as the depreciation allowance for those export business assets in calculating the amount of business income for the year following that year may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act (where the provisions of the preceding paragraph are applied to those export business assets, including the provisions of that paragraph), be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for those export business assets pursuant to the provisions of Article 49, paragraph (1) of that Act (where the provisions of the preceding paragraph are applied to those export business assets in the year following that year, the amount equivalent to the limit of the depreciation allowance that may be included in necessary expenses pursuant to the provisions of that paragraph for that following year) and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall.
machine translation, not official
**第三項** 第十一条第三項の規定は、前二項の規定を適用する場合について準用する。
art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of the preceding two paragraphs.
machine translation, not official
**第四項** 前項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-13/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
### 第十四条（特定都市再生建築物の割増償却） — Extra Depreciation of Specified Urban Renaissance Buildings
caption: machine translation, not official
art-14 · https://japanlaw.org/en/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14
**第一項** 青色申告書を提出する個人が、昭和六十年四月一日から令和十一年三月三十一日までの間に、特定都市再生建築物で新築されたものを取得し、又は特定都市再生建築物を新築して、これを当該個人の事業（事業に準ずるものとして政令で定めるものを含む。以下この項において同じ。）の用に供した場合（所有権移転外リース取引により取得した当該特定都市再生建築物をその事業の用に供した場合を除く。）には、その事業の用に供した日以後五年以内の日の属する各年分の不動産所得の金額又は事業所得の金額の計算上、当該特定都市再生建築物の償却費として必要経費に算入する金額は、その事業の用に供した日以後五年以内でその用に供している期間に限り、所得税法第四十九条第一項の規定にかかわらず、当該特定都市再生建築物について同項の規定により計算した償却費の額で当該期間に係るものの百分の百二十五（次項第一号に掲げる地域内において整備される建築物に係るものについては、百分の百五十）に相当する金額以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定都市再生建築物の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
Where an individual who files a blue return acquires, during the period from April 1, 1985 to March 31, 2029, a newly built specified urban renaissance building, or newly builds a specified urban renaissance building, and puts it to use for the individual's business (including that specified by Cabinet Order as equivalent to a business; hereinafter the same applies in this paragraph) (excluding the case where the individual puts to use for that business the specified urban renaissance building acquired through a lease transaction without transfer of ownership), the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building in calculating the amount of real estate income or the amount of business income for each year that includes a day within five years from the day on which it was put to use for the business, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is, limited to the period within five years from the day on which it was put to use for the business during which it is in that use, the amount calculated by the individual as necessary expenses, up to the amount equivalent to 125 percent (for that pertaining to buildings developed within the area listed in item (i) of the following paragraph, 150 percent) of the amount of depreciation allowance calculated for that specified urban renaissance building pursuant to the provisions of that paragraph that pertains to that period; provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that specified urban renaissance building pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 前項に規定する特定都市再生建築物とは、次に掲げる地域内において、都市再生特別措置法（平成十四年法律第二十二号）第二十五条に規定する認定計画（第一号に掲げる地域については同法第十九条の二第十一項の規定により公表された同法第十九条の十第二項に規定する整備計画及び国家戦略特別区域法（平成二十五年法律第百七号）第二十五条第一項の認定を受けた同項に規定する国家戦略民間都市再生事業を定めた同項の区域計画を、第二号に掲げる地域については当該区域計画を、それぞれ含む。）に基づいて行われる都市再生特別措置法第二十条第一項に規定する都市再生事業（政令で定める要件を満たすものに限る。）により整備される建築物で政令で定めるものに係る建物及びその附属設備をいう。
art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2
The specified urban renaissance building prescribed in the preceding paragraph means a building and its associated facilities pertaining to buildings specified by Cabinet Order that are developed, within any of the following areas, through an urban reconstruction project prescribed in Article 20, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction (limited to one that meets the requirements specified by Cabinet Order) carried out based on a certified plan prescribed in Article 25 of the Act on Special Measures concerning Urban Reconstruction (Act No. 22 of 2002) (including, for the area listed in item (i), the development plan prescribed in Article 19-10, paragraph (2) of that Act published pursuant to the provisions of Article 19-2, paragraph (11) of that Act and the area plan prescribed in Article 25, paragraph (1) of the National Strategic Special Zones Act (Act No. 107 of 2013) that specifies a national strategic private urban renaissance project prescribed in that paragraph for which the certification under that paragraph has been obtained, and, for the area listed in item (ii), that area plan).
machine translation, not official
**一** 都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域
art-14/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1
the specified urgent urban renewal area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction;
machine translation, not official
**二** 都市再生特別措置法第二条第三項に規定する都市再生緊急整備地域（前号に掲げる地域に該当するものを除く。）
art-14/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2
the urgent urban renewal area prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction (excluding that which falls under the area listed in the preceding item).
machine translation, not official
**第三項** 前条第二項の規定は、第一項の規定の適用を受ける同項の特定都市再生建築物の償却費の額を計算する場合について準用する。
art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the calculation of the amount of depreciation allowance for the specified urban renaissance building referred to in paragraph (1) that is subject to the provisions of that paragraph.
machine translation, not official
**第四項** 第十一条第三項の規定は、第一項の規定又は前項において準用する前条第二項の規定を適用する場合について準用する。
art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4
The provisions of Article 11, paragraph (3) apply mutatis mutandis to the application of the provisions of paragraph (1) or the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph.
machine translation, not official
**第五項** 前項に定めるもののほか、第一項及び第三項の規定の適用に関し必要な事項は、政令で定める。
art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-14/par-5
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (3) are specified by Cabinet Order.
machine translation, not official
### 第十五条から第十八条まで 〔削除 / repealed〕
art-15-to-18 · https://japanlaw.org/en/special-taxation-measures-act/art-15-to-18 · https://japanlaw.org/l/332AC0000000026/art-15-to-18
**第一項** 削除
art-15-to-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-15-to-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-15-to-18/par-1
no English for this paragraph
### 第十九条（特別償却等に関する複数の規定の不適用） — Non-Application of Multiple Provisions on Special Depreciation, etc.
caption: machine translation, not official
art-19 · https://japanlaw.org/en/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19
**第一項** 個人の有する減価償却資産がその年において次に掲げる規定のうち二以上の規定の適用を受けることができるものである場合には、当該減価償却資産については、これらの規定のうちいずれか一の規定のみを適用する。
art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
Where a depreciable asset held by an individual is one to which two or more of the following provisions may be applied in a year, only one of those provisions applies to that depreciable asset.
machine translation, not official
**一** 第十条の三から第十条の五まで、第十条の五の三、第十条の五の五、第十条の五の六又は第十一条から第十四条までの規定
art-19/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1
the provisions of Articles 10-3 through 10-5, Article 10-5-3, Article 10-5-5, Article 10-5-6 or Articles 11 through 14;
machine translation, not official
**二** 前号に掲げるもののほか、減価償却資産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
art-19/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-2
beyond what is listed in the preceding item, provisions specified by Cabinet Order as provisions that prescribe special provisions on depreciable assets.
machine translation, not official
**第二項** 個人の有する減価償却資産の取得価額のうちに第十条第八項第一号に規定する試験研究費の額が含まれる場合において、当該試験研究費の額につき同条第一項若しくは第四項、第十条の二第一項又は第十条の二の二第一項の規定の適用を受けたときは、当該減価償却資産については、前項各号に掲げる規定は、適用しない。
art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2
Where the acquisition cost of a depreciable asset held by an individual includes the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i), if the provisions of paragraph (1) or paragraph (4) of that Article, Article 10-2, paragraph (1) or Article 10-2-2, paragraph (1) have been applied to that amount of experimental research expenses, the provisions listed in the items of the preceding paragraph do not apply to that depreciable asset.
machine translation, not official
**第三項** 個人の有する減価償却資産につきその年の前年以前の各年において第一項各号に掲げる規定のうちいずれか一の規定の適用を受けた場合には、当該減価償却資産については、当該いずれか一の規定以外の同項各号に掲げる規定は、適用しない。
art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-19/par-3
Where any one of the provisions listed in the items of paragraph (1) has been applied to a depreciable asset held by an individual in any year preceding the relevant year, the provisions listed in the items of that paragraph other than that one provision do not apply to that depreciable asset.
machine translation, not official
## 第二款 特定船舶に係る特別修繕準備金 — Subsection 2 Reserve for Special Repairs of Specified Ships
heading: machine translation, not official
ch-2/sec-2/subsec-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-2
### 第二十条 〔削除 / repealed〕
art-20 · https://japanlaw.org/en/special-taxation-measures-act/art-20 · https://japanlaw.org/l/332AC0000000026/art-20
**第一項** 削除
art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-20/par-1
no English for this paragraph
### 第二十一条
art-21 · https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
**第一項** 青色申告書を提出する個人が、各年（事業（当該個人の事業所得を生ずべき事業又は不動産所得を生ずべき業務をいう。以下この条において同じ。）を廃止した日の属する年を除く。）において、その事業の用に供する船舶安全法（昭和八年法律第十一号）第五条第一項第一号の規定による定期検査（以下この項において「定期検査」という。）を受けなければならない船舶（総トン数が五トン未満のものを除く。以下この条において「特定船舶」という。）について行う定期検査を受けるための修繕（以下この条において「特別の修繕」という。）に要する費用の支出に備えるため、当該特定船舶ごとに、積立限度額以下の金額を特別修繕準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の不動産所得の金額又は事業所得の金額の計算上、必要経費に算入する。
art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
Where an individual who files a blue return, in each year (excluding the year that includes the day on which the business (meaning a business of the individual that generates business income or an operation that generates real estate income; hereinafter the same applies in this Article) was discontinued), in preparation for the expenditure of expenses required for repairs carried out on a ship used for that business that must undergo the periodical inspection under Article 5, paragraph (1), item (i) of the Ship Safety Act (Act No. 11 of 1933) (hereinafter referred to in this paragraph as a "periodical inspection") (excluding a ship with a gross tonnage of less than five tons; hereinafter referred to in this Article as a "specified ship") in order to undergo a periodical inspection (hereinafter referred to in this Article as "special repairs"), sets aside, for each specified ship, an amount not exceeding the maximum amount to be set aside as a reserve for special repairs, the amount so set aside is included in necessary expenses in calculating the amount of real estate income or the amount of business income for the year in which it was set aside.
machine translation, not official
**第二項** 前項に規定する積立限度額とは、次の各号に掲げる場合の区分に応じ当該各号に定める金額をいう。
art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2
The maximum amount to be set aside prescribed in the preceding paragraph means the amount specified in each of the following items according to the category of cases listed in that item.
machine translation, not official
**一** 前項の個人が同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがある場合 最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1
where the individual referred to in the preceding paragraph has carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out;
machine translation, not official
**二** 前項の個人が、同項の特定船舶につきその年十二月三十一日までに特別の修繕を行つたことがなく、かつ、当該特定船舶と種類、構造、容積量、建造後の経過年数等について状況の類似する当該個人の事業の用に供する他の船舶（以下この号において「類似船舶」という。）につきその年十二月三十一日までに特別の修繕を行つたことがある場合 当該類似船舶につき最近において行つた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
where the individual referred to in the preceding paragraph has not carried out special repairs on the specified ship referred to in that paragraph by December 31 of the relevant year, and has carried out special repairs by December 31 of the relevant year on another ship used for the individual's business that is similar to that specified ship in circumstances such as type, structure, volume and the number of years elapsed since construction (hereinafter referred to in this item as a "similar ship"): the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on that similar ship;
machine translation, not official
**三** 前二号に掲げる場合以外の場合 種類、構造、容積量、建造後の経過年数等について前項の特定船舶と状況の類似する他の船舶につき最近において行われた特別の修繕のために要した費用の額を基礎として政令で定めるところにより計算した金額
art-21/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-3
cases other than those listed in the preceding two items: the amount calculated, as specified by Cabinet Order, on the basis of the amount of expenses required for the special repairs most recently carried out on another ship that is similar to the specified ship referred to in the preceding paragraph in circumstances such as type, structure, volume and the number of years elapsed since construction.
machine translation, not official
**第三項** 第一項の特別修繕準備金を積み立てている個人が、当該特別修繕準備金に係る特定船舶（以下この条において「準備金設定特定船舶」という。）について特別の修繕のために要した費用の額を支出した場合には、その支出をした日における当該準備金設定特定船舶に係る特別修繕準備金の金額（その日までにこの項若しくは第五項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又は前年十二月三十一日までに次項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうち当該支出をした金額に相当する金額は、その支出をした日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has expended the amount of expenses required for special repairs on the specified ship pertaining to that reserve for special repairs (hereinafter referred to in this Article as a "specified ship with a reserve set"), the amount equivalent to the amount so expended out of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of that expenditure (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of this paragraph or paragraph (5), or amounts that were included in gross revenue by December 31 of the preceding year pursuant to the provisions of the following paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day of that expenditure.
machine translation, not official
**第四項** 第一項の特別修繕準備金を積み立てている個人の各年の十二月三十一日において、前年から繰り越された準備金設定特定船舶に係る特別修繕準備金の金額のうちに当該準備金設定特定船舶に係る特別の修繕の完了予定日として政令で定める日の属する年の十二月三十一日の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過準備金額」という。）がある場合には、当該特別修繕予定日経過準備金額については、その経過した日の属する年の十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額の五分の一に相当する金額（当該金額がその年十二月三十一日における当該準備金設定特定船舶に係る特別修繕準備金の金額を超える場合には、当該特別修繕準備金の金額に相当する金額）を、その年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
Where, as of December 31 of each year, the amount of the reserve for special repairs pertaining to a specified ship with a reserve set carried over from the preceding year of an individual who has set aside the reserve for special repairs referred to in paragraph (1) includes an amount for which two years have elapsed from the day following December 31 of the year that includes the day specified by Cabinet Order as the scheduled completion date of the special repairs pertaining to that specified ship with a reserve set (hereinafter referred to in this paragraph as the "reserve amount past the scheduled special repair date"), the amount equivalent to one-fifth of the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of the year that includes the day on which those two years elapsed (where that amount exceeds the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of December 31 of that year, the amount equivalent to that amount of the reserve for special repairs) is, with regard to that reserve amount past the scheduled special repair date, included in gross revenue in calculating the amount of real estate income or the amount of business income for that year.
machine translation, not official
**第五項** 第一項の特別修繕準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the day on which the individual came to fall under that case.
machine translation, not official
**一** 準備金設定特定船舶について特別の修繕が完了した場合 その完了した日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-21/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-1
where special repairs on a specified ship with a reserve set have been completed: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day of the completion;
machine translation, not official
**二** 準備金設定特定船舶について特別の修繕が行われないこととなつた場合 その行われないこととなつた日における当該準備金設定特定船舶に係る特別修繕準備金の金額
art-21/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-2
where it has become the case that special repairs on a specified ship with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that specified ship with a reserve set as of the day on which that became the case;
machine translation, not official
**三** 準備金設定特定船舶をその用に供する事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における特別修繕準備金の金額
art-21/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-3
where the individual has transferred or discontinued the whole of the business for which the specified ship with a reserve set is used: the amount of the reserve for special repairs as of the day of the transfer or discontinuation;
machine translation, not official
**四** 前二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合 その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額
art-21/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-5/item-4
where the individual has reversed the amount of the reserve for special repairs in a case other than the cases referred to in the preceding two paragraphs, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for special repairs as of the day of the reversal.
machine translation, not official
**第六項** 第一項の特別修繕準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、その日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合においては、前三項及び第八項の規定は、適用しない。
art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6
Where an individual who has set aside the reserve for special repairs referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for special repairs as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes that day. In this case, the provisions of the preceding three paragraphs and paragraph (8) do not apply.
machine translation, not official
**第七項** 第一項の規定は、確定申告書に同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該確定申告書に同項の積み立てた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-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
The provisions of paragraph (1) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and that final return has a written statement concerning the calculation of the amount set aside referred to in that paragraph attached.
machine translation, not official
**第八項** 第一項の特別修繕準備金を積み立てている個人の死亡により当該個人の相続人（包括受遺者を含む。以下この節において同じ。）が当該個人の同項の特別修繕準備金に係る事業を承継した場合において、当該相続人が、その死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は所得税法第百四十四条の申請書（以下この条及び第二十四条の二において「青色申告書の承認申請書」という。）を提出した者でないときは、その死亡の日における特別修繕準備金の金額は、その被相続人（包括遺贈者を含む。）の当該年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
Where, upon the death of an individual who has set aside the reserve for special repairs referred to in paragraph (1), the individual's heir (including a universal legatee; hereinafter the same applies in this Section) has succeeded to the business of the individual pertaining to the reserve for special repairs referred to in that paragraph, if that heir is neither a person who may file a blue return for income tax for the year that includes the day of the death nor a person who has submitted the written application under Article 144 of the Income Tax Act (hereinafter referred to in this Article and Article 24-2 as the "written application for approval of blue returns"), the amount of the reserve for special repairs as of the day of the death is included in gross revenue in calculating the amount of real estate income or the amount of business income of the decedent (including the testator of a universal legacy) for that year.
machine translation, not official
**第九項** 前項に規定する場合において、同項に規定する相続人が同項に規定する死亡の日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その死亡の日における特別修繕準備金の金額は、当該相続人に係る特別修繕準備金の金額とみなす。
art-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
In the case prescribed in the preceding paragraph, where the heir prescribed in that paragraph is a person who may file a blue return for income tax for the year that includes the day of the death prescribed in that paragraph or a person who has submitted the written application for approval of blue returns, the amount of the reserve for special repairs as of the day of the death is deemed to be the amount of the reserve for special repairs pertaining to that heir.
machine translation, not official
**第十項** 前項の規定の適用を受けた者が同項に規定する個人の死亡の日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、その却下の日における同項の特別修繕準備金の金額は、その者の当該却下の日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
art-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
Where a person to whom the provisions of the preceding paragraph have been applied is a person who has submitted the written application for approval of blue returns for income tax for the year that includes the day of the death of the individual prescribed in that paragraph, if that application is dismissed, the amount of the reserve for special repairs referred to in that paragraph as of the day of the dismissal is included in gross revenue in calculating the amount of real estate income or the amount of business income of that person for the year that includes the day of that dismissal.
machine translation, not official
## 第三款 鉱業所得の課税の特例 — Subsection 3 Special Provisions on Taxation of Mining Income
heading: machine translation, not official
ch-2/sec-2/subsec-3 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-3 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-3
### 第二十二条（探鉱準備金） — Reserve for Exploration
caption: machine translation, not official
art-22 · https://japanlaw.org/en/special-taxation-measures-act/art-22 · https://japanlaw.org/l/332AC0000000026/art-22
**第一項** 青色申告書を提出する個人で鉱業を営むものが、昭和四十年四月一日から令和十年三月三十一日までの期間（第一号において「指定期間」という。）内の日の属する各年（事業を廃止した日の属する年を除く。）において、安定的な供給を確保することが特に必要なものとして政令で定める鉱物に係る新鉱床探鉱費の支出に備えるため、同号及び第二号に掲げる金額のうちいずれか低い金額（その年の前年以前五年内の各年のいずれにおいても鉱物に係る新鉱床探鉱費の支出を行わなかつた場合には、当該いずれか低い金額から第三号に掲げる金額を控除した金額）以下の金額を探鉱準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。
art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
Where an individual who files a blue return and who engages in mining, in each year that includes a day within the period from April 1, 1965 to March 31, 2028 (referred to in item (i) as the "designated period") (excluding the year that includes the day on which the business was discontinued), in preparation for the expenditure of new mineral deposit exploration expenses pertaining to minerals specified by Cabinet Order as those for which it is particularly necessary to secure a stable supply, sets aside as a reserve for exploration an amount not exceeding the lower of the amounts listed in item (i) and item (ii) (where the individual did not make any expenditure of new mineral deposit exploration expenses pertaining to minerals in any of the years within the five years preceding the relevant year, the amount obtained by deducting the amount listed in item (iii) from that lower amount), the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
machine translation, not official
**一** 当該個人が採掘した当該鉱物の販売によるその年の指定期間内における収入金額として政令で定める金額の百分の十二に相当する金額
art-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
the amount equivalent to 12 percent of the amount specified by Cabinet Order as the revenue within the designated period of the relevant year from the sale of those minerals mined by the individual;
machine translation, not official
**二** 前号に規定する収入金額に係る所得の金額として政令で定める金額の百分の五十に相当する金額
art-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
the amount equivalent to 50 percent of the amount specified by Cabinet Order as the amount of income pertaining to the revenue prescribed in the preceding item;
machine translation, not official
**三** 次に掲げる金額の合計額からその年の次条第一項第一号に掲げる金額を控除した残額（当該残額が前二号に掲げる金額のうちいずれか低い金額に百分の二十五を乗じて計算した金額を超える場合には、当該計算した金額）
art-22/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3
the balance obtained by deducting the amount listed in paragraph (1), item (i) of the following Article for the relevant year from the sum of the following amounts (where that balance exceeds the amount calculated by multiplying the lower of the amounts listed in the preceding two items by 25 percent, that calculated amount):
machine translation, not official
**イ** その年において第三項の規定により総収入金額に算入されるべきこととなつた同項の五年を経過した探鉱準備金の金額
art-22/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-1
the amount of the reserve for exploration for which the five years referred to in paragraph (3) have elapsed that is to be included in gross revenue in the relevant year pursuant to the provisions of that paragraph;
machine translation, not official
**ロ** その年において第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同項第二号に規定する探鉱準備金の金額に係る同号に定める金額
art-22/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3/sub-2
the amount specified in paragraph (4), item (ii) pertaining to the amount of the reserve for exploration prescribed in that item that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of that paragraph.
machine translation, not official
**第二項** 前項に規定する新鉱床探鉱費とは、探鉱のための地質調査、ボーリング又は坑道の掘削に要する費用その他の探鉱のために要する費用で政令で定めるものをいう。
art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-2
The new mineral deposit exploration expenses prescribed in the preceding paragraph means the expenses required for geological surveys, boring or the excavation of tunnels for exploration, and other expenses required for exploration, which are specified by Cabinet Order.
machine translation, not official
**第三項** その年の十二月三十一日において、第一項に規定する個人の前年から繰り越された探鉱準備金の金額（同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した探鉱準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
Where, as of December 31 of the relevant year, the amount of the reserve for exploration of the individual prescribed in paragraph (1) carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for exploration for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
machine translation, not official
**第四項** 第一項の探鉱準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号に掲げる場合に該当するときは、同号に規定する探鉱準備金の金額をその積立てをした年別に区分した各金額のうち、その積立てをした年が最も古いものから順次総収入金額に算入されるものとする。
art-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
Where an individual who has set aside the reserve for exploration referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii), the amounts into which the amount of the reserve for exploration prescribed in that item is divided by the year in which they were set aside are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
machine translation, not official
**一** 鉱業を廃止し、又は鉱業に係る事業の全部を譲渡した場合 その廃止し、又は譲渡した日における探鉱準備金の金額
art-22/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-1
where the individual has discontinued mining or has transferred the whole of the business pertaining to mining: the amount of the reserve for exploration as of the day of the discontinuation or transfer;
machine translation, not official
**二** 前項、前号及び次項の場合以外の場合において探鉱準備金の金額を取り崩した場合 その取り崩した日における探鉱準備金の金額のうちその取り崩した金額に相当する金額
art-22/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
where the individual has reversed the amount of the reserve for exploration in a case other than the cases referred to in the preceding paragraph, the preceding item and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for exploration as of the day of the reversal.
machine translation, not official
**第五項** 第一項の探鉱準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における探鉱準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第七項の規定は、適用しない。
art-22/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
Where an individual who has set aside the reserve for exploration referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, the amount of the reserve for exploration as of the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (where the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year of that discontinuation) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraph (7) do not apply.
machine translation, not official
**第六項** 前条第七項の規定は、第一項の規定を適用する場合について準用する。
art-22/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/art-22/par-6
The provisions of paragraph (7) of the preceding Article apply mutatis mutandis to the application of the provisions of paragraph (1).
machine translation, not official
**第七項** 前条第八項から第十項までの規定は、第一項の探鉱準備金を積み立てている個人の死亡により当該個人の相続人が同項の鉱業を承継した場合について準用する。
art-22/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7
The provisions of paragraphs (8) through (10) of the preceding Article apply mutatis mutandis where, upon the death of an individual who has set aside the reserve for exploration referred to in paragraph (1), the individual's heir has succeeded to the mining referred to in that paragraph.
machine translation, not official
### 第二十三条（新鉱床探鉱費の特別控除） — Special Deduction of New Mineral Deposit Exploration Expenses
caption: machine translation, not official
art-23 · https://japanlaw.org/en/special-taxation-measures-act/art-23 · https://japanlaw.org/l/332AC0000000026/art-23
**第一項** 前条第一項の探鉱準備金の金額（同条第五項の規定の適用を受けるものを除く。）を有する個人が、各年において、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事業所得の金額の計算上政令で定める探鉱用機械設備（第一号において「探鉱用機械設備」という。）の償却費として必要経費に算入する金額がある場合には、その年分の事業所得の金額の計算上、これらの支出又は償却費に係る必要経費に算入する金額のほか、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、必要経費に算入する。
art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1
Where an individual who 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 (5) of that Article) has, in any year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has an amount to be included in necessary expenses as the depreciation allowance for exploration machinery and equipment specified by Cabinet Order (referred to in item (i) as "exploration machinery and equipment") in calculating the amount of business income, the amount equivalent to the smallest of the following amounts is included in necessary expenses in calculating the amount of business income for that year, in addition to the amount to be included in necessary expenses pertaining to that expenditure or depreciation allowance.
machine translation, not official
**一** その年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（その年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）とその年の当該探鉱用機械設備についてこの法律及び所得税法第四十九条第一項の規定により必要経費に算入した償却費の額との合計額
art-23/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-1
the sum of the amount equivalent to the amount of the new mineral deposit exploration expenses expended in the relevant year (where there is a subsidy from the national government granted for carrying out exploration in the relevant year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation allowance for that exploration machinery and equipment included in necessary expenses for the relevant year pursuant to the provisions of this Act and Article 49, paragraph (1) of the Income Tax Act;
machine translation, not official
**二** その年において前条第三項又は第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同条第一項の探鉱準備金の金額に相当する金額
art-23/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-2
the amount equivalent to the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of paragraph (3) or paragraph (4) of that Article;
machine translation, not official
**三** その年分の事業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
art-23/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-3
the amount calculated, as specified by Cabinet Order, as the amount of business income for the relevant year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該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、同項の規定により必要経費に算入される金額は、当該金額として記載された金額に限るものとする。
art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-2
The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has a written statement concerning the calculation of that amount attached. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount stated as that amount.
machine translation, not official
### 第二十四条 〔削除 / repealed〕
art-24 · https://japanlaw.org/en/special-taxation-measures-act/art-24 · https://japanlaw.org/l/332AC0000000026/art-24
**第一項** 削除
art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/art-24/par-1
no English for this paragraph
## 第四款 農業所得の課税の特例 — Subsection 4 Special Provisions on Taxation of Agricultural Income
heading: machine translation, not official
ch-2/sec-2/subsec-4 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-4 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-4
### 第二十四条の二（農業経営基盤強化準備金） — Reserve for Strengthening the Farm Management Base
caption: machine translation, not official
art-24-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
**第一項** 青色申告書を提出する個人で農業経営基盤強化促進法（昭和五十五年法律第六十五号）第十二条第一項に規定する農業経営改善計画に係る同項の認定又は同法第十四条の四第一項に規定する青年等就農計画に係る同項の認定を受けたもの（第三項第一号及び第七項において「認定農業者等」という。）（同法第十九条第一項に規定する地域計画の区域において農業を担う者として財務省令で定めるものに限る。）が、平成十九年四月一日から令和九年三月三十一日までの期間内の日の属する各年（事業を廃止した日の属する年を除く。）において、農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第三条第一項又は第四条第一項に規定する交付金その他これに類するものとして財務省令で定める交付金又は補助金（第一号において「交付金等」という。）の交付を受けた場合において、農業経営基盤強化促進法第十三条第二項に規定する認定計画又は同法第十四条の五第二項に規定する認定就農計画（第三項第二号イ及びロ並びに第七項において「認定計画等」という。）の定めるところに従つて行う農業経営基盤強化（同法第十二条第二項第二号の農業経営の規模を拡大すること又は同号の生産方式を合理化することをいう。第一号において同じ。）に要する費用の支出に備えるため、次に掲げる金額のうちいずれか少ない金額以下の金額を農業経営基盤強化準備金として積み立てたときは、その積み立てた金額は、その積立てをした年分の事業所得の金額の計算上、必要経費に算入する。
art-24-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
Where an individual who files a blue return and who has obtained the certification under Article 12, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) for a farm management improvement plan prescribed in that paragraph or the certification under Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to in paragraph (3), item (i) and paragraph (7) as a "certified farmer, etc.") (limited to one specified by Order of the Ministry of Finance as a person who takes charge of agriculture in the area of the regional plan prescribed in Article 19, paragraph (1) of that Act), in each year that includes a day within the period from April 1, 2007 to March 31, 2027 (excluding the year that includes the day on which the business was discontinued), has received a grant prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Act on Payment of Grants to Farmers for Purpose of Stabilization of Farming Management (Act No. 88 of 2006) or any other grant or subsidy specified by Order of the Ministry of Finance as being similar thereto (referred to in item (i) as "grants, etc."), if, in preparation for the expenditure of expenses required for strengthening the farm management base (meaning expanding the scale of farm management referred to in Article 12, paragraph (2), item (ii) of the Act on Promotion of Improvement of Agricultural Management Foundation or rationalizing the production methods referred to in that item; the same applies in item (i)) carried out in accordance with the certified plan prescribed in Article 13, paragraph (2) of that Act or the certified farming plan prescribed in Article 14-5, paragraph (2) of that Act (referred to in paragraph (3), item (ii), (a) and (b) and paragraph (7) as a "certified plan, etc."), the individual sets aside as a reserve for strengthening the farm management base an amount not exceeding the lesser of the following amounts, the amount so set aside is included in necessary expenses in calculating the amount of business income for the year in which it was set aside.
machine translation, not official
**一** 当該交付金等の額のうち農業経営基盤強化に要する費用の支出に備えるものとして政令で定める金額
art-24-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-1
the amount specified by Cabinet Order, out of the amount of those grants, etc., as being for the expenditure of expenses required for strengthening the farm management base;
machine translation, not official
**二** その積立てをした年分の事業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
art-24-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of business income for the year in which it was set aside.
machine translation, not official
**第二項** その年の十二月三十一日において、前項に規定する個人の前年から繰り越された農業経営基盤強化準備金の金額（同日までに次項の規定により総収入金額に算入された、若しくは算入されるべきこととなつた金額又はその年の前年の十二月三十一日までにこの項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）のうちにその積立てをした年の翌年一月一日から五年を経過したものがある場合には、その五年を経過した農業経営基盤強化準備金の金額は、その五年を経過した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-24-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
Where, as of December 31 of the relevant year, the amount of the reserve for strengthening the farm management base of the individual prescribed in the preceding paragraph carried over from the preceding year (where there are amounts that have been included, or are to be included, in gross revenue by that day pursuant to the provisions of the following paragraph, or amounts that were included in gross revenue by December 31 of the year preceding the relevant year pursuant to the provisions of this paragraph, the amount obtained by deducting those amounts; hereinafter the same applies in this Article) includes an amount for which five years have elapsed from January 1 of the year following the year in which it was set aside, the amount of the reserve for strengthening the farm management base for which those five years have elapsed is included in gross revenue in calculating the amount of business income for the year that includes the day on which those five years elapsed.
machine translation, not official
**第三項** 第一項の農業経営基盤強化準備金を積み立てている個人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める金額に相当する金額は、その該当することとなつた日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合において、第二号又は第四号に掲げる場合に該当するときは、これらの号に規定する農業経営基盤強化準備金の金額をその積立てをした年が最も古いものから順次総収入金額に算入されるものとする。
art-24-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
Where an individual who has set aside the reserve for strengthening the farm management base referred to in paragraph (1) comes to fall under any of the cases listed in the following items, the amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of business income for the year that includes the day on which the individual came to fall under that case. In this case, where the individual falls under the case listed in item (ii) or item (iv), the amounts of the reserve for strengthening the farm management base prescribed in those items are to be included in gross revenue in order beginning with the amount with the earliest year of setting aside.
machine translation, not official
**一** 認定農業者等に該当しないこととなつた場合 その該当しないこととなつた日における農業経営基盤強化準備金の金額
art-24-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
where the individual ceases to be a certified farmer, etc.: the amount of the reserve for strengthening the farm management base on the day on which the individual ceased to be a certified farmer, etc.;
machine translation, not official
**二** 次に掲げる農用地（農業経営基盤強化促進法第四条第一項第一号に規定する農用地をいい、当該農用地に係る賃借権を含む。以下この号において同じ。）又は特定農業用機械等（次条第一項に規定する特定農業用機械等をいう。以下この号において同じ。）の取得（同項に規定する取得をいい、特定農業用機械等にあつてはその製作又は建設の後事業の用に供されたことのないものの取得に限る。）又は製作若しくは建設（以下この号において「取得等」という。）をした場合 その取得等をした日における農業経営基盤強化準備金の金額のうちその取得等をした農用地又は特定農業用機械等の取得価額に相当する金額
art-24-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
where the individual has made an acquisition (meaning an acquisition as prescribed in paragraph (1) of the following Article, limited, for specified agricultural machinery, etc., to the acquisition of those that have not been used for business since their manufacture or construction) or a manufacture or construction (referred to in this item as an "acquisition, etc.") of the following agricultural land (meaning agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation, including a right of lease pertaining to that agricultural land; the same applies hereinafter in this item) or specified agricultural machinery, etc. (meaning specified agricultural machinery, etc. as prescribed in paragraph (1) of the following Article; the same applies hereinafter in this item): the amount, out of the amount of the reserve for strengthening the farm management base on the day of the acquisition, etc., equivalent to the acquisition cost of the agricultural land or specified agricultural machinery, etc. that was the subject of the acquisition, etc.;
machine translation, not official
**イ** 認定計画等の定めるところにより取得等をする次条第一項に規定する農用地等
art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-1
agricultural land, etc. prescribed in paragraph (1) of the following Article for which an acquisition, etc. is made in accordance with the certified plan, etc.;
machine translation, not official
**ロ** 農用地（認定計画等の定めるところにより取得等をするものを除く。）又は特定農業用機械等（イに掲げるもの並びに農業用の器具及び備品並びにソフトウエアを除く。）
art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2/sub-2
agricultural land (excluding agricultural land for which an acquisition, etc. is made in accordance with the certified plan, etc.) or specified agricultural machinery, etc. (excluding those listed in (a), and agricultural tools, furniture and fixtures, and software).
machine translation, not official
**三** 事業の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における農業経営基盤強化準備金の金額
art-24-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-3
where the individual has transferred or discontinued the whole of the business: the amount of the reserve for strengthening the farm management base on the day of the transfer or discontinuance;
machine translation, not official
**四** 前項、前三号及び次項の場合以外の場合において農業経営基盤強化準備金の金額を取り崩した場合 その取り崩した日における農業経営基盤強化準備金の金額のうちその取り崩した金額に相当する金額
art-24-2/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
where the individual has reversed the amount of the reserve for strengthening the farm management base in a case other than the cases referred to in the preceding paragraph, the preceding three items, and the following paragraph: the amount, out of the amount of the reserve for strengthening the farm management base on the day of the reversal, equivalent to the amount reversed.
machine translation, not official
**第四項** 第一項の農業経営基盤強化準備金を積み立てている個人が青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における農業経営基盤強化準備金の金額は、その日の属する年分の事業所得の金額の計算上、総収入金額に算入する。この場合においては、前二項及び第六項から第八項までの規定は、適用しない。
art-24-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
Where an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) has the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing blue returns, the amount of the reserve for strengthening the farm management base on the day on which the fact giving rise to the revocation of the approval occurred or on the day on which the written notification was submitted (or, if the day on which the written notification was submitted falls in the year following the year in which the individual discontinued filing blue returns, on December 31 of the year of discontinuance) is included in gross revenue in calculating the amount of business income for the year that includes that day. In this case, the provisions of the preceding two paragraphs and paragraphs (6) through (8) do not apply.
machine translation, not official
**第五項** 第二十一条第七項の規定は、第一項の規定を適用する場合について準用する。
art-24-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
The provisions of Article 21, paragraph (7) apply mutatis mutandis where the provisions of paragraph (1) are applied.
machine translation, not official
**第六項** 第二十一条第八項から第十項までの規定は、第一項の農業経営基盤強化準備金を積み立てている個人の死亡により当該個人の相続人が同項の農業経営基盤強化準備金に係る事業を承継した場合について準用する。
art-24-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
The provisions of Article 21, paragraphs (8) through (10) apply mutatis mutandis where, upon the death of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1), an heir of that individual has succeeded to the business pertaining to the reserve for strengthening the farm management base referred to in that paragraph.
machine translation, not official
**第七項** 第一項の農業経営基盤強化準備金を積み立てている個人（所得税法第二条第一項第二十九号に規定する特別障害者に該当する者に限る。）の推定相続人（当該農業経営基盤強化準備金に係る認定計画等の認定農業者等である者に限る。）が当該農業経営基盤強化準備金に係る事業の全部を譲り受けた場合（その事業の全部を譲り受けた日の属する年において当該個人が第三項第一号、第二号又は第四号に掲げる場合に該当する場合を除く。）において、当該推定相続人が、その事業の全部を譲り受けた日の属する年分の所得税につき、青色申告書を提出することができる者又は青色申告書の承認申請書を提出した者であるときは、その事業の全部を譲り受けた日における農業経営基盤強化準備金の金額は、当該推定相続人に係る農業経営基盤強化準備金の金額とみなす。この場合において、当該個人については、第三項の規定は、適用しない。
art-24-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
Where a presumptive heir (limited to one who is a certified farmer, etc. under the certified plan, etc. pertaining to the reserve for strengthening the farm management base) of an individual who has accumulated the reserve for strengthening the farm management base referred to in paragraph (1) (limited to a person who falls under the category of a person with a special disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act) has acquired by transfer the whole of the business pertaining to that reserve for strengthening the farm management base (excluding the case where, in the year that includes the day on which the whole of the business was acquired by transfer, the individual falls under any of the cases listed in paragraph (3), item (i), item (ii), or item (iv)), if the presumptive heir is a person who may file a blue return, or a person who has submitted a written application for approval of blue returns, with regard to income tax for the year that includes the day on which the whole of the business was acquired by transfer, the amount of the reserve for strengthening the farm management base on the day on which the whole of the business was acquired by transfer is deemed to be the amount of the reserve for strengthening the farm management base pertaining to the presumptive heir. In this case, the provisions of paragraph (3) do not apply to the individual.
machine translation, not official
**第八項** 前項に規定する推定相続人が同項に規定する事業の全部を譲り受けた日の属する年分の所得税につき青色申告書の承認申請書を提出した者である場合において、その申請が却下されたときは、第三項及び前項の規定にかかわらず、その却下の日における同項の農業経営基盤強化準備金の金額は、当該推定相続人に係る同項に規定する個人の当該事業の全部を譲渡した日の属する年分の事業所得の金額の計算上、総収入金額に算入する。
art-24-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
Where the presumptive heir prescribed in the preceding paragraph is a person who has submitted a written application for approval of blue returns with regard to income tax for the year that includes the day on which the presumptive heir acquired by transfer the whole of the business prescribed in that paragraph, if the application has been rejected, notwithstanding the provisions of paragraph (3) and the preceding paragraph, the amount of the reserve for strengthening the farm management base referred to in that paragraph on the day of the rejection is included in gross revenue in calculating the amount of business income of the individual prescribed in that paragraph pertaining to the presumptive heir for the year that includes the day on which that individual transferred the whole of the business.
machine translation, not official
**第九項** 第七項の規定は、同項に規定する推定相続人の確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、当該推定相続人に係る同項の個人の第一項の農業経営基盤強化準備金として同項の規定により積み立てた金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-24-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9
The provisions of paragraph (7) apply only if the final return of the presumptive heir prescribed in that paragraph contains a statement to the effect that the presumptive heir seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount accumulated pursuant to the provisions of paragraph (1) as the reserve for strengthening the farm management base referred to in that paragraph by the individual referred to in paragraph (7) pertaining to the presumptive heir and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第十項** 第五項、第六項及び前項に定めるもののほか、第一項から第四項まで、第七項及び第八項の規定の適用に関し必要な事項は、政令で定める。
art-24-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-10
Beyond what is provided for in paragraph (5), paragraph (6), and the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7), and paragraph (8) are specified by Cabinet Order.
machine translation, not official
### 第二十四条の三（農用地等を取得した場合の課税の特例） — Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
caption: machine translation, not official
art-24-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3 · https://japanlaw.org/l/332AC0000000026/art-24-3
**第一項** 前条第一項の農業経営基盤強化準備金の金額（同条第四項の規定の適用を受けるものを除く。）を有する個人（同条第一項の規定の適用を受けることができる個人を含む。）が、各年において、同項に規定する認定計画等の定めるところにより、農業経営基盤強化促進法第四条第一項第一号に規定する農用地で同法第十九条第一項に規定する地域計画（同条第八項の規定によるこれを定めた旨の公告があつたものに限るものとし、同項の規定によるこれを変更した旨の公告があつたときはその変更後のものとする。）に当該個人が利用するものとして定められたもの（当該農用地に係る賃借権を含む。以下この項において同じ。）の取得（贈与、交換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もの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下この項において同じ。）をし、又は農業用の機械及び装置、器具及び備品、建物及びその附属設備、構築物並びにソフトウエア（政令で定める規模のものに限るものとし、建物及びその附属設備にあつては農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第四項に規定する農用地利用計画において同法第三条第四号に掲げる土地としてその用途が指定された土地に建設される同号に規定する農業用施設のうち当該個人の農業の用に直接供される建物として財務省令で定める建物及びその附属設備に限る。以下この項及び第四項において「特定農業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものの取得をし、若しくは特定農業用機械等の製作若しくは建設をして、当該農用地又は特定農業用機械等（以下この項及び第五項において「農用地等」という。）を当該個人の事業の用に供した場合には、当該農用地等につき、次に掲げる金額のうちいずれか少ない金額以下の金額に相当する金額として政令で定めるところにより計算した金額は、その年分の事業所得の金額の計算上、必要経費に算入する。
art-24-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
Where an individual who has the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article (excluding an amount to which the provisions of paragraph (4) of that Article apply) (including an individual who may receive the application of the provisions of paragraph (1) of that Article), in any year, in accordance with the certified plan, etc. prescribed in that paragraph, makes an acquisition (excluding an acquisition by gift, by exchange, or by a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; the same applies hereinafter in this paragraph) of agricultural land as prescribed in Article 4, paragraph (1), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation that has been designated, in a regional plan as prescribed in Article 19, paragraph (1) of that Act (limited to a plan for which public notice to the effect that it has been established has been given pursuant to the provisions of paragraph (8) of that Article, and, where public notice to the effect that it has been changed has been given pursuant to the provisions of that paragraph, meaning the plan after the change), as land to be used by the individual (including a right of lease pertaining to that agricultural land; the same applies hereinafter in this paragraph), or makes an acquisition of agricultural machinery and equipment, tools, furniture and fixtures, buildings and their associated facilities, structures, and software (limited to those of a scale specified by Cabinet Order, and, for buildings and their associated facilities, limited to buildings specified by Order of the Ministry of Finance as buildings directly used for the individual's agriculture, out of the agricultural facilities prescribed in Article 3, item (iv) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) that are constructed on land whose use has been designated as land listed in that item in an agricultural land use plan prescribed in Article 8, paragraph (4) of that Act, and their associated facilities; referred to in this paragraph and paragraph (4) as "specified agricultural machinery, etc.") that have not been used for business since their manufacture or construction, or manufactures or constructs specified agricultural machinery, etc., and uses that agricultural land or specified agricultural machinery, etc. (referred to in this paragraph and paragraph (5) as "agricultural land, etc.") for the individual's business, the amount calculated pursuant to the provisions of Cabinet Order as an amount equivalent to an amount not exceeding the lesser of the following amounts for that agricultural land, etc. is included in necessary expenses in calculating the amount of business income for that year.
machine translation, not official
**一** 次に掲げる金額の合計額
art-24-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1
the total of the following amounts;
machine translation, not official
**イ** その年の前年から繰り越された前条第一項の農業経営基盤強化準備金の金額（その年の前年の十二月三十一日までに同条第二項又は第三項の規定により総収入金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、その年において同条第二項又は第三項（第二号ロに係る部分を除く。）の規定により総収入金額に算入された、又は算入されるべきこととなつた金額に相当する金額
art-24-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-1
the amount, out of the amount of the reserve for strengthening the farm management base referred to in paragraph (1) of the preceding Article carried forward from the year preceding that year (or, where there is an amount that was included in gross revenue pursuant to the provisions of paragraph (2) or paragraph (3) of that Article by December 31 of the year preceding that year, the amount after deducting that amount), equivalent to the amount that has been included, or is to be included, in gross revenue in that year pursuant to the provisions of paragraph (2) or paragraph (3) (excluding the part pertaining to item (ii), (b)) of that Article;
machine translation, not official
**ロ** その年において交付を受けた前条第一項に規定する交付金等の額のうち同項の農業経営基盤強化準備金として積み立てられなかつた金額として政令で定める金額
art-24-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-1/sub-2
the amount specified by Cabinet Order as the amount, out of the amount of grants, etc. prescribed in paragraph (1) of the preceding Article received in that year, that was not accumulated as the reserve for strengthening the farm management base referred to in that paragraph.
machine translation, not official
**二** その年分の事業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
art-24-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1/item-2
the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income for that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、当該金額の計算に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-24-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement concerning the inclusion of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-24-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-3
Even where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた特定農業用機械等については、第十九条第一項各号に掲げる規定は、適用しない。
art-24-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4
The provisions listed in the items of Article 19, paragraph (1) do not apply to specified agricultural machinery, etc. to which the provisions of paragraph (1) have been applied.
machine translation, not official
**第五項** 第一項の規定の適用を受けた農用地等について所得税に関する法令の規定を適用する場合における当該農用地等の取得価額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
art-24-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5
The calculation of the acquisition cost of agricultural land, etc. to which the provisions of paragraph (1) have been applied, in the case where the provisions of laws and regulations concerning income tax are applied to that agricultural land, etc., and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十五条（肉用牛の売却による農業所得の課税の特例） — Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle
caption: machine translation, not official
art-25 · https://japanlaw.org/en/special-taxation-measures-act/art-25 · https://japanlaw.org/l/332AC0000000026/art-25
**第一項** 農業（所得税法第二条第一項第三十五号に規定する事業をいう。）を営む個人が、昭和五十六年から令和十一年までの各年において、次の各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛が全て免税対象飼育牛（家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項の規定による農林水産大臣の承認を受けた同項に規定する登録規程に基づく政令で定める登録がされている肉用牛又はその売却価額が百万円未満（その売却した肉用牛が、財務省令で定める交雑牛に該当する場合には八十万円未満とし、財務省令で定める乳牛に該当する場合には五十万円未満とする。）である肉用牛に該当するものをいう。次項において同じ。）であり、かつ、その売却した肉用牛の頭数の合計が千五百頭以内であるときは、当該個人のその売却をした日の属する年分のその売却により生じた事業所得に対する所得税を免除する。
art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
Where an individual engaged in agriculture (meaning the business prescribed in Article 2, paragraph (1), item (xxxv) of the Income Tax Act) has sold, in any year from 1981 through 2029, the beef cattle prescribed in each of the following items by the method of sale listed in that item, if all of the beef cattle sold are tax-exempt raised cattle (meaning beef cattle registered by a registration specified by Cabinet Order based on the registration rules prescribed in Article 32-9, paragraph (1) of the Act on Improvement and Increased Production of Livestock (Act No. 209 of 1950) that have been approved by the Minister of Agriculture, Forestry and Fisheries pursuant to the provisions of that paragraph, or beef cattle whose sale price is less than 1,000,000 yen (or less than 800,000 yen where the beef cattle sold fall under the category of crossbred cattle specified by Order of the Ministry of Finance, and less than 500,000 yen where they fall under the category of dairy cattle specified by Order of the Ministry of Finance); the same applies in the following paragraph) and the total number of head of beef cattle sold is 1,500 or less, the individual's income tax on business income arising from the sale for the year that includes the day of the sale is exempted.
machine translation, not official
**一** 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場、中央卸売市場その他政令で定める市場において行う売却 当該個人が飼育した肉用牛
art-25/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-1
sale at a livestock market as prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956), a central wholesale market, or any other market specified by Cabinet Order: beef cattle raised by that individual;
machine translation, not official
**二** 農業協同組合又は農業協同組合連合会のうち政令で定めるものに委託して行う売却 当該個人が飼育した生産後一年未満の肉用牛
art-25/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-1/item-2
sale entrusted to an agricultural cooperative or federation of agricultural cooperatives specified by Cabinet Order: beef cattle raised by that individual that are less than one year old.
machine translation, not official
**第二項** 前項に規定する個人が、同項に規定する各年において、同項各号に掲げる売却の方法により当該各号に定める肉用牛を売却した場合において、その売却した肉用牛のうちに免税対象飼育牛に該当しないもの又は免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合の当該超える部分の免税対象飼育牛が含まれているとき（その売却した肉用牛が全て免税対象飼育牛に該当しないものであるときを含む。）は、当該個人のその売却をした日の属する年分の総所得金額に係る所得税の額は、所得税法第二編第二章から第四章までの規定により計算した所得税の額によらず、次に掲げる金額の合計額とすることができる。
art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
Where an individual prescribed in the preceding paragraph has sold, in any year prescribed in that paragraph, the beef cattle prescribed in each item of that paragraph by the method of sale listed in that item, if the beef cattle sold include beef cattle that are not tax-exempt raised cattle, or, where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500, the tax-exempt raised cattle in the excess portion (including the case where none of the beef cattle sold are tax-exempt raised cattle), the amount of income tax pertaining to the amount of gross income of that individual for the year that includes the day of the sale may be the total of the following amounts, instead of the amount of income tax calculated pursuant to the provisions of Part II, Chapters II through IV of the Income Tax Act.
machine translation, not official
**一** その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛のうち免税対象飼育牛に該当しないものの売却価額及び免税対象飼育牛に該当する肉用牛の頭数の合計が千五百頭を超える場合における当該超える部分の免税対象飼育牛の売却価額の合計額に百分の五を乗じて計算した金額
art-25/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-1
the amount calculated by multiplying by 5 percent the total of the sale price of the beef cattle, out of the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item, that are not tax-exempt raised cattle, and the sale price of the tax-exempt raised cattle in the excess portion where the total number of head of beef cattle that are tax-exempt raised cattle exceeds 1,500;
machine translation, not official
**二** その年において前項各号に掲げる売却の方法により売却した当該各号に定める肉用牛に係る事業所得の金額がないものとみなして計算した場合におけるその年分の総所得金額につき、所得税法第二編第二章第四節、第三章及び第四章の規定により計算した所得税の額に相当する金額
art-25/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2/item-2
the amount equivalent to the amount of income tax calculated pursuant to the provisions of Part II, Chapter II, Section 4, Chapter III, and Chapter IV of the Income Tax Act on the amount of gross income for that year, calculated on the assumption that there is no amount of business income pertaining to the beef cattle prescribed in each item of the preceding paragraph sold in that year by the method of sale listed in that item.
machine translation, not official
**第三項** 前二項に規定する肉用牛とは、次に掲げる牛以外の牛をいう。
art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/art-25/par-3
The beef cattle prescribed in the preceding two paragraphs means cattle other than the following cattle:
machine translation, not official
**一** 種雄牛
art-25/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-1
breeding bulls;
machine translation, not official
**二** 乳牛の雌のうち子牛の生産の用に供されたもの
art-25/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-3/item-2
female dairy cattle that have been used for the production of calves.
machine translation, not official
**第四項** 第一項又は第二項の規定は、確定申告書に、これらの規定の適用を受けようとする旨及びこれらの規定に規定する事業所得の明細に関する事項の記載があり、かつ、これらの規定に規定する肉用牛の売却が第一項各号に掲げる売却の方法により行われたこと及びその売却価額その他財務省令で定める事項を証する書類の添付がある場合に限り、適用する。
art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4
The provisions of paragraph (1) or paragraph (2) apply only if the final return contains a statement to the effect that the individual seeks the application of those provisions and matters concerning the details of the business income prescribed in those provisions, and has attached to it a document certifying that the sale of the beef cattle prescribed in those provisions was made by a method of sale listed in the items of paragraph (1), the sale price, and any other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第五項** 税務署長は、前項の記載又は添付がない確定申告書の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の証する書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。第一項の規定の適用を受ける者が確定申告書を提出しなかつた場合において、その提出がなかつたことについてやむを得ない事情があると認めるときも、同様とする。
art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/art-25/par-5
Even where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement and the certifying document referred to in that paragraph are submitted. The same applies where a person who receives the application of the provisions of paragraph (1) has not filed a final return, when the district director finds that there was an unavoidable reason for the failure to file it.
machine translation, not official
**第六項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第二十五条第二項（肉用牛の売却による農業所得の課税の特例）」とする。
art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/art-25/par-6
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Agricultural Income from the Sale of Beef Cattle)".
machine translation, not official
**第七項** 第一項及び第二項に定めるもののほか、第一項の規定により免除される所得税の額の計算方法その他同項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-25/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-25/par-7 · https://japanlaw.org/l/332AC0000000026/art-25/par-7
Beyond what is provided for in paragraph (1) and paragraph (2), the method of calculating the amount of income tax exempted pursuant to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph and paragraph (2) are specified by Cabinet Order.
machine translation, not official
## 第五款 その他の特例 — Subsection 5 Other Special Provisions
heading: machine translation, not official
ch-2/sec-2/subsec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-2/subsec-5 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-2/subsec-5
### 第二十五条の二（青色申告特別控除） — Special Deduction for Blue Returns
caption: machine translation, not official
art-25-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2 · https://japanlaw.org/l/332AC0000000026/art-25-2
**第一項** 青色申告書を提出することにつき税務署長の承認を受けている個人のその承認を受けている年分（第三項の規定の適用を受ける年分を除く。）の不動産所得の金額、事業所得の金額又は山林所得の金額は、所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額又は山林所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
art-25-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1
The amount of real estate income, the amount of business income, or the amount of timber income of an individual who has obtained approval from the district director to file blue returns, for a year for which the individual has that approval (excluding a year for which the provisions of paragraph (3) apply), is the amount calculated by deducting the lower of the following amounts from the amount of real estate income, the amount of business income, or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act:
machine translation, not official
**一** 十万円
art-25-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-1
100,000 yen;
machine translation, not official
**二** 所得税法第二十六条第二項、第二十七条第二項又は第三十二条第三項の規定により計算した不動産所得の金額、事業所得の金額（次条第一項の規定の適用がある場合には、同項に規定する社会保険診療につき支払を受けるべき金額に対応する部分の金額を除く。第三項第二号において同じ。）又は山林所得の金額の合計額
art-25-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1/item-2
the total of the amount of real estate income, the amount of business income (where the provisions of paragraph (1) of the following Article apply, excluding the amount of the part corresponding to the amount to be received for social insurance medical care prescribed in that paragraph; the same applies in paragraph (3), item (ii)), or the amount of timber income calculated pursuant to the provisions of Article 26, paragraph (2), Article 27, paragraph (2), or Article 32, paragraph (3) of the Income Tax Act.
machine translation, not official
**第二項** 前項の規定により控除すべき金額は、不動産所得の金額、事業所得の金額又は山林所得の金額から順次控除する。
art-25-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-2
The amount to be deducted pursuant to the provisions of the preceding paragraph is deducted from the amount of real estate income, the amount of business income, or the amount of timber income, in that order.
machine translation, not official
**第三項** 青色申告書を提出することにつき税務署長の承認を受けている個人で不動産所得又は事業所得を生ずべき事業を営むもの（所得税法第六十七条第一項の規定の適用を受ける者を除く。）が、同法第百四十八条第一項の規定により、当該事業につき帳簿書類を備え付けてこれにその承認を受けている年分の不動産所得の金額又は事業所得の金額に係る取引を記録している場合（これらの所得の金額に係る一切の取引の内容を詳細に記録している場合として財務省令で定める場合に限る。）には、その年分の不動産所得の金額又は事業所得の金額は、同法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額から次に掲げる金額のうちいずれか低い金額を控除した金額とする。
art-25-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
Where an individual who has obtained approval from the district director to file blue returns and who engages in a business that generates real estate income or business income (excluding a person who receives the application of the provisions of Article 67, paragraph (1) of the Income Tax Act) keeps books and documents for that business pursuant to the provisions of Article 148, paragraph (1) of that Act and records in them the transactions pertaining to the amount of real estate income or the amount of business income for a year for which the individual has that approval (limited to the cases specified by Order of the Ministry of Finance as cases where the details of all transactions pertaining to the amount of that income are recorded in detail), the amount of real estate income or the amount of business income for that year is the amount calculated by deducting the lower of the following amounts from the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of that Act:
machine translation, not official
**一** 五十五万円
art-25-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-1
550,000 yen;
machine translation, not official
**二** 所得税法第二十六条第二項又は第二十七条第二項の規定により計算した不動産所得の金額又は事業所得の金額の合計額
art-25-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-2
the total of the amount of real estate income or the amount of business income calculated pursuant to the provisions of Article 26, paragraph (2) or Article 27, paragraph (2) of the Income Tax Act.
machine translation, not official
**第四項** 前項に規定する個人が同項に規定する場合に該当する場合において、次に掲げる要件のいずれかを満たすものであるときは、同項第一号中「五十五万円」とあるのは、「六十五万円」として、同項の規定を適用することができる。
art-25-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4
Where an individual prescribed in the preceding paragraph falls under the case prescribed in that paragraph and meets either of the following requirements, the provisions of that paragraph may be applied by deeming the phrase "550,000 yen" in item (i) of that paragraph to be replaced with "650,000 yen":
machine translation, not official
**一** その年における前項に規定する帳簿書類のうち財務省令で定めるものにあつては、財務省令で定めるところにより、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項又は第五条第一項若しくは第三項に規定する財務省令で定めるところに従い、当該帳簿書類に係る同法第二条第三号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同条第六号に規定する電子計算機出力マイクロフィルムによる保存を行つていること（当該帳簿書類に係る当該電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の当該電子計算機出力マイクロフィルムによる保存が、同法第八条第四項に規定する財務省令で定める要件を満たしている場合に限る。）。
art-25-2/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-1
that, for those of the books and documents prescribed in the preceding paragraph for that year that are specified by Order of the Ministry of Finance, the individual, pursuant to the provisions of Order of the Ministry of Finance and in accordance with what is specified by Order of the Ministry of Finance as prescribed in Article 4, paragraph (1) or Article 5, paragraph (1) or paragraph (3) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), keeps and preserves the electronic or magnetic records prescribed in Article 2, item (iii) of that Act pertaining to those books and documents, or keeps those electronic or magnetic records and preserves them on the computer output microfilm prescribed in item (vi) of that Article (limited to the case where the keeping and preservation of those electronic or magnetic records pertaining to those books and documents, or the keeping of those electronic or magnetic records and their preservation on that computer output microfilm, meets the requirements specified by Order of the Ministry of Finance as prescribed in Article 8, paragraph (4) of that Act);
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**二** その年分の所得税の確定申告書の提出期限までに、情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項の規定により同項に規定する電子情報処理組織を使用して、財務省令で定めるところにより、当該確定申告書に記載すべき事項（前項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項を含む。）及び前項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書に記載すべき事項に係る情報を送信したこと。
art-25-2/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2
that, by the filing deadline for the final return of income tax for that year, the individual has transmitted, using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) pursuant to the provisions of that paragraph, and pursuant to the provisions of Order of the Ministry of Finance, the information on the matters to be stated in that final return (including a statement to the effect that the individual seeks the application of the provisions of the preceding paragraph and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph) and the matters to be stated in the balance sheet, the profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in the preceding paragraph.
machine translation, not official
**第五項** 第三項の規定により控除すべき金額は、不動産所得の金額又は事業所得の金額から順次控除する。
art-25-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-5
The amount to be deducted pursuant to the provisions of paragraph (3) is deducted from the amount of real estate income or the amount of business income, in that order.
machine translation, not official
**第六項** 第三項（第四項の規定により、同項第二号に掲げる要件を満たしている者について適用する場合を除く。）の規定は、確定申告書に第三項の規定の適用を受けようとする旨及び同項の規定による控除を受ける金額の計算に関する事項の記載並びに同項に規定する帳簿書類に基づき財務省令で定めるところにより作成された貸借対照表、損益計算書その他不動産所得の金額又は事業所得の金額の計算に関する明細書の添付があり、かつ、当該確定申告書をその提出期限までに提出した場合に限り、適用する。
art-25-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-6
The provisions of paragraph (3) (excluding the case where they are applied, pursuant to the provisions of paragraph (4), to a person who meets the requirement listed in item (ii) of that paragraph) apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of paragraph (3) and matters concerning the calculation of the amount to be deducted under the provisions of that paragraph, and has attached to it a balance sheet, a profit and loss statement, and any other written statement concerning the calculation of the amount of real estate income or the amount of business income prepared pursuant to the provisions of Order of the Ministry of Finance based on the books and documents prescribed in that paragraph, and the final return has been filed by its filing deadline.
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### 第二十六条（社会保険診療報酬の所得計算の特例） — Special Provisions on Calculation of Income from Social Insurance Medical Fees
caption: machine translation, not official
art-26 · https://japanlaw.org/en/special-taxation-measures-act/art-26 · https://japanlaw.org/l/332AC0000000026/art-26
**第一項** 医業又は歯科医業を営む個人が、各年において社会保険診療につき支払を受けるべき金額を有する場合において、当該支払を受けるべき金額が五千万円以下であり、かつ、当該個人が営む医業又は歯科医業から生ずる事業所得に係る総収入金額に算入すべき金額の合計額が七千万円以下であるときは、その年分の事業所得の金額の計算上、当該社会保険診療に係る費用として必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款の規定にかかわらず、当該支払を受けるべき金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる率を乗じて計算した金額の合計額とする。
二千五百万円以下の金額 百分の七十二
二千五百万円を超え三千万円以下の金額 百分の七十
三千万円を超え四千万円以下の金額 百分の六十二
四千万円を超え五千万円以下の金額 百分の五十七
art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
Where an individual engaged in medical practice or dental practice has, in any year, an amount to be received for social insurance medical care, if the amount to be received is 50,000,000 yen or less and the total of the amounts to be included in gross revenue pertaining to business income arising from the medical practice or dental practice engaged in by that individual is 70,000,000 yen or less, the amount to be included in necessary expenses as expenses pertaining to that social insurance medical care in calculating the amount of business income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4 of the Income Tax Act, the total of the amounts calculated by dividing the amount to be received into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the rate listed in the right-hand column of that table.
The amount of 25,000,000 yen or less 72 percent
The amount exceeding 25,000,000 yen but not exceeding 30,000,000 yen 70 percent
The amount exceeding 30,000,000 yen but not exceeding 40,000,000 yen 62 percent
The amount exceeding 40,000,000 yen but not exceeding 50,000,000 yen 57 percent
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**第二項** 前項に規定する社会保険診療とは、次の各号に掲げる給付又は医療、介護、助産若しくはサービスをいう。
art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2
The social insurance medical care prescribed in the preceding paragraph means the benefits or the medical care, long-term care, midwifery or services listed in the following items:
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**一** 健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）（防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項においてその例によるものとされる場合を含む。以下この号において同じ。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）、戦傷病者特別援護法（昭和三十八年法律第百六十八号）、母子保健法（昭和四十年法律第百四十一号）、児童福祉法（昭和二十二年法律第百六十四号）又は原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく療養の給付（健康保険法、国民健康保険法、高齢者の医療の確保に関する法律、船員保険法、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法の規定によつて入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費（国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費をいう。以下この号において同じ。）を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る療養のうち当該入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費の額の算定に係る当該療養に要する費用の額としてこれらの法律の規定により定める金額に相当する部分（特別療養費に係る当該部分にあつては、当該部分であることにつき財務省令で定めるところにより証明がされたものに限る。）又はこれらの法律の規定によつて訪問看護療養費若しくは家族訪問看護療養費を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る指定訪問看護を含む。）、更生医療の給付、養育医療の給付、療育の給付又は医療の給付
art-26/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-1
medical treatment benefits under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the cases where that Act is to be followed pursuant to Article 22, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952); the same applies hereinafter in this item), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), the Maternal and Child Health Act (Act No. 141 of 1965), the Child Welfare Act (Act No. 164 of 1947), or the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994) (including, out of the medical treatment for insured persons, members or subscribers, or dependents to whom hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (meaning special medical care expenses as prescribed in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this item) are to be paid under the provisions of the Health Insurance Act, the National Health Insurance Act, the Act on Assurance of Medical Care for Elderly People, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act, or the Private School Personnel Mutual Aid Association Act, the part equivalent to the amount specified pursuant to the provisions of those Acts as the amount of the expenses required for that medical treatment in calculating the amount of those hospitalization meal expenses, hospitalization living expenses, expenses for combined insured and uninsured medical treatment, family medical treatment expenses, or special medical care expenses (for that part pertaining to special medical care expenses, limited to a part for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it is that part), and designated home-visit nursing for insured persons, members or subscribers, or dependents to whom home-visit nursing expenses or family home-visit nursing expenses are to be paid under the provisions of those Acts), benefits of medical care for rehabilitation, benefits of medical care for premature infants, benefits of medical care and education, or benefits of medical care;
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**二** 生活保護法（昭和二十五年法律第百四十四号）の規定に基づく医療扶助のための医療、介護扶助のための介護（同法第十五条の二第一項第一号に掲げる居宅介護のうち同条第二項に規定する訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション若しくは短期入所療養介護、同条第一項第五号に掲げる介護予防のうち同条第五項に規定する介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション若しくは介護予防短期入所療養介護又は同条第一項第四号に掲げる施設介護のうち同条第四項に規定する介護保健施設サービス若しくは介護医療院サービスに限る。）若しくは出産扶助のための助産又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（平成六年法律第三十号）の規定（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項において準用する場合を含む。）に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス
art-26/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-2
medical care for medical assistance, long-term care for long-term care assistance (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation prescribed in paragraph (2) of Article 15-2 of that Act, out of the in-home long-term care listed in paragraph (1), item (i) of that Article; preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation prescribed in paragraph (5) of that Article, out of the preventive long-term care listed in paragraph (1), item (v) of that Article; or long-term care health facility services or integrated facility for medical and long-term care services prescribed in paragraph (4) of that Article, out of the facility long-term care listed in paragraph (1), item (iv) of that Article), or midwifery for maternity assistance, under the provisions of the Public Assistance Act (Act No. 144 of 1950); benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)); or benefits or medical care, long-term care, midwifery or services specified by Cabinet Order pertaining to medical care for medical support benefits or other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan prior to its amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), for which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or paragraph (2) of the Supplementary Provisions of that amending Act;
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**三** 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）、麻薬及び向精神薬取締法（昭和二十八年法律第十四号）、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）又は心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定に基づく医療
art-26/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-3
medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), the Narcotics and Psychotropics Control Act (Act No. 14 of 1953), the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);
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**四** 介護保険法（平成九年法律第百二十三号）の規定によつて居宅介護サービス費を支給することとされる被保険者に係る指定居宅サービス（訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション又は短期入所療養介護に限る。）のうち当該居宅介護サービス費の額の算定に係る当該指定居宅サービスに要する費用の額として同法の規定により定める金額に相当する部分、同法の規定によつて介護予防サービス費を支給することとされる被保険者に係る指定介護予防サービス（介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション又は介護予防短期入所療養介護に限る。）のうち当該介護予防サービス費の額の算定に係る当該指定介護予防サービスに要する費用の額として同法の規定により定める金額に相当する部分又は同法の規定によつて施設介護サービス費を支給することとされる被保険者に係る介護保健施設サービス若しくは介護医療院サービスのうち当該施設介護サービス費の額の算定に係る当該介護保健施設サービス若しくは介護医療院サービスに要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-4
out of the designated in-home services (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation) for insured persons to whom in-home long-term care service expenses are to be paid under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated in-home services in calculating the amount of those in-home long-term care service expenses, out of the designated preventive long-term care services (limited to preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation) for insured persons to whom preventive long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated preventive long-term care services in calculating the amount of those preventive long-term care service expenses, or, out of the long-term care health facility services or integrated facility for medical and long-term care services for insured persons to whom facility long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those long-term care health facility services or integrated facility for medical and long-term care services in calculating the amount of those facility long-term care service expenses;
machine translation, not official
**五** 障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定によつて自立支援医療費を支給することとされる支給認定に係る障害者等に係る指定自立支援医療のうち当該自立支援医療費の額の算定に係る当該指定自立支援医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定によつて療養介護医療費を支給することとされる支給決定に係る障害者に係る指定療養介護医療（療養介護に係る指定障害福祉サービス事業者等から提供を受ける療養介護医療をいう。）のうち当該療養介護医療費の額の算定に係る当該指定療養介護医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定によつて肢体不自由児通所医療費を支給することとされる通所給付決定に係る障害児に係る肢体不自由児通所医療のうち当該肢体不自由児通所医療費の額の算定に係る当該肢体不自由児通所医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定によつて障害児入所医療費を支給することとされる入所給付決定に係る障害児に係る障害児入所医療のうち当該障害児入所医療費の額の算定に係る当該障害児入所医療に要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-5
out of the designated medical care for independence support for persons with disabilities, etc. under a payment certification for which medical expenses for independence support are to be paid under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care for independence support in calculating the amount of those medical expenses for independence support, or, out of the designated medical care in recuperative care (meaning medical care in recuperative care provided by a designated disability welfare service provider, etc. for recuperative care) for persons with disabilities under a payment decision for which medical expenses for recuperative care are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care in recuperative care in calculating the amount of those medical expenses for recuperative care; or, out of the outpatient medical care for children with physical disabilities for children with disabilities under an outpatient benefit decision for which outpatient medical expenses for children with physical disabilities are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that outpatient medical care for children with physical disabilities in calculating the amount of those outpatient medical expenses for children with physical disabilities, or, out of the medical care for children with disabilities in residential facilities for children with disabilities under an admission benefit decision for which medical expenses for children with disabilities in residential facilities are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that medical care for children with disabilities in residential facilities in calculating the amount of those medical expenses for children with disabilities in residential facilities;
machine translation, not official
**六** 難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の規定によつて特定医療費を支給することとされる支給認定を受けた指定難病の患者に係る指定特定医療のうち当該特定医療費の額の算定に係る当該指定特定医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定によつて小児慢性特定疾病医療費を支給することとされる医療費支給認定に係る小児慢性特定疾病児童等に係る指定小児慢性特定疾病医療支援のうち当該小児慢性特定疾病医療費の額の算定に係る当該指定小児慢性特定疾病医療支援に要する費用の額として同法の規定により定める金額に相当する部分
art-26/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-6
out of the designated specified medical care for patients with designated intractable diseases who have received a payment certification for which specified medical expenses are to be paid under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated specified medical care in calculating the amount of those specified medical expenses, or, out of the designated medical support for specified pediatric chronic diseases for children, etc. with specified pediatric chronic diseases under a medical expense payment certification for which medical expenses for specified pediatric chronic diseases are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical support for specified pediatric chronic diseases in calculating the amount of those medical expenses for specified pediatric chronic diseases.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に同項の規定により事業所得の金額を計算した旨の記載がない場合には、適用しない。
art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/art-26/par-3
The provisions of paragraph (1) do not apply if the final return does not contain a statement to the effect that the amount of business income has been calculated pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/art-26/par-4
Even if a final return is filed that is not filled out as referred to in the preceding paragraph, the district director may apply the provisions of paragraph (1) on finding there to be unavoidable circumstances for the failure to fill out the final return in that manner.
machine translation, not official
### 第二十七条（家内労働者等の事業所得等の所得計算の特例） — Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
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art-27 · https://japanlaw.org/en/special-taxation-measures-act/art-27 · https://japanlaw.org/l/332AC0000000026/art-27
**第一項** 家内労働法（昭和四十五年法律第六十号）第二条第二項に規定する家内労働者に該当する個人、外交員その他これらに類する者として政令で定める個人が事業所得又は雑所得を有する場合において、その年分の事業所得の金額の計算上必要経費に算入すべき金額及び雑所得の金額の計算上必要経費に算入すべき金額の合計額が六十五万円（当該個人が給与所得を有する場合にあつては、六十五万円から所得税法第二十八条第二項に規定する給与所得控除額を控除した残額。以下この条において同じ。）に満たないときは、その年分の事業所得の金額の計算上必要経費に算入する金額又は雑所得の金額の計算上必要経費に算入する金額は、所得税法第三十七条第一項及び第二編第二章第二節第四款第一目から第五目までの規定にかかわらず、六十五万円を政令で定めるところにより事業所得に係る金額と雑所得に係る金額とに区分をした場合の当該区分をしたそれぞれの金額とする。この場合において、当該それぞれの金額は、その年分の事業所得に係る総収入金額又は雑所得に係る総収入金額（同法第三十五条第三項に規定する公的年金等に係るものを除く。）を限度とする。
art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/art-27/par-1
Where an individual who falls under the category of a home worker prescribed in Article 2, paragraph (2) of the Home Work Act (Act No. 60 of 1970), a sales representative, or any other individual specified by Cabinet Order as a person similar to them has business income or miscellaneous income, if the total of the amount to be included in necessary expenses in calculating the amount of business income for that year and the amount to be included in necessary expenses in calculating the amount of miscellaneous income is less than 650,000 yen (where the individual has employment income, the amount remaining after deducting the amount of the employment income deduction prescribed in Article 28, paragraph (2) of the Income Tax Act from 650,000 yen; the same applies hereinafter in this Article), the amount to be included in necessary expenses in calculating the amount of business income or the amount to be included in necessary expenses in calculating the amount of miscellaneous income for that year is, notwithstanding the provisions of Article 37, paragraph (1) and Part II, Chapter II, Section 2, Subsection 4, Divisions 1 through 5 of the Income Tax Act, each of the amounts into which 650,000 yen is divided, pursuant to the provisions of Cabinet Order, between an amount pertaining to business income and an amount pertaining to miscellaneous income. In this case, each of those amounts is limited to the gross revenue pertaining to business income or the gross revenue pertaining to miscellaneous income (excluding that pertaining to public pensions, etc. prescribed in Article 35, paragraph (3) of that Act) for that year.
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### 第二十七条の二（有限責任事業組合の事業に係る組合員の事業所得等の所得計算の特例） — Special Provisions on Calculation of Income for Business Income, etc. of Partners Pertaining to the Business of a Limited Liability Business Partnership
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art-27-2 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2 · https://japanlaw.org/l/332AC0000000026/art-27-2
**第一項** 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項に規定する有限責任事業組合契約（以下この条において「組合契約」という。）を締結している組合員である個人が、各年において、当該組合契約に基づいて営まれる事業（以下この条において「組合事業」という。）から生ずる不動産所得、事業所得又は山林所得を有する場合において当該組合事業によるこれらの所得の損失の金額として政令で定める金額があるときは、当該損失の金額のうち当該組合事業に係る当該個人の出資の価額を基礎として政令で定めるところにより計算した金額を超える部分の金額に相当する金額は、その年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入しない。
art-27-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1
Where an individual who is a partner who has concluded a limited liability business partnership agreement prescribed in Article 3, paragraph (1) of the Limited Liability Partnership Act (Act No. 40 of 2005) (referred to in this Article as a "partnership contract") has, in any year, real estate income, business income, or timber income arising from the business conducted based on that partnership contract (referred to in this Article as a "partnership business"), if there is an amount specified by Cabinet Order as the amount of losses of that income from that partnership business, the amount equivalent to the part of that amount of losses that exceeds the amount calculated, pursuant to the provisions of Cabinet Order, on the basis of the value of the individual's contribution pertaining to that partnership business is not included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year.
machine translation, not official
**第二項** 組合契約を締結している組合員である個人で確定申告書を提出するものは、確定申告書に当該個人の前項に規定する出資の価額を基礎として計算した金額に関する事項その他の財務省令で定める事項を記載した書類を添付しなければならない。ただし、当該添付がない確定申告書の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該書類の提出があつたときは、この限りでない。
art-27-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2
An individual who is a partner who has concluded a partnership contract and who files a final return must attach to the final return a document stating matters concerning the amount calculated on the basis of the value of the contribution of that individual prescribed in the preceding paragraph and any other matters specified by Order of the Ministry of Finance; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the document is submitted.
machine translation, not official
**第三項** 組合契約を締結している組合員である個人は、前項の確定申告書を提出する場合を除き、財務省令で定めるところにより、その年中の組合事業による不動産所得、事業所得又は山林所得に係る同項の書類を、その年の翌年三月十五日までに、税務署長に提出しなければならない。
art-27-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3
An individual who is a partner who has concluded a partnership contract must, except when filing the final return referred to in the preceding paragraph, submit to the district director, pursuant to the provisions of Order of the Ministry of Finance, the document referred to in that paragraph pertaining to the real estate income, business income, or timber income from the partnership business during that year, by March 15 of the following year.
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-27-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-27-2/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
### 第二十八条（特定の基金に対する負担金等の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
caption: machine translation, not official
art-28 · https://japanlaw.org/en/special-taxation-measures-act/art-28 · https://japanlaw.org/l/332AC0000000026/art-28
**第一項** 個人が、各年において、長期間にわたつて使用され、又は運用される基金に係る負担金又は掛金で次に掲げるものを支出した場合には、その支出した金額は、その支出した日の属する年分の事業所得の金額の計算上、必要経費に算入する。
art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1
Where an individual has paid, in any year, any of the following contributions or premiums pertaining to a fund that is used or managed over a long period of time, the amount paid is included in necessary expenses in calculating the amount of business income for the year that includes the day of the payment:
machine translation, not official
**一** 中小企業者又は農林漁業者（農林漁業者の組織する団体を含む。）に対する信用の保証をするための業務を法令の規定に基づいて行うことを主たる目的とする法人で政令で定めるものに対する当該信用の保証をするための業務に係る基金に充てるための負担金
art-28/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-1
contributions to be appropriated to a fund pertaining to the business of guaranteeing credit, paid to a corporation specified by Cabinet Order whose main purpose is to conduct, based on the provisions of laws and regulations, the business of guaranteeing credit for small and medium-sized enterprises or persons engaged in agriculture, forestry or fisheries (including organizations formed by persons engaged in agriculture, forestry or fisheries);
machine translation, not official
**二** 独立行政法人中小企業基盤整備機構が行う中小企業倒産防止共済法（昭和五十二年法律第八十四号）の規定による中小企業倒産防止共済事業に係る基金に充てるための同法第二条第二項に規定する共済契約に係る掛金
art-28/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-2
premiums under a mutual aid contract prescribed in Article 2, paragraph (2) of the Act on Mutual Relief System for the Prevention of Bankruptcies of Small and Medium-sized Enterprises (Act No. 84 of 1977), to be appropriated to a fund pertaining to the mutual aid business for the prevention of bankruptcies of small and medium-sized enterprises under the provisions of that Act conducted by the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN;
machine translation, not official
**三** 独立行政法人エネルギー・金属鉱物資源機構に設けられた金属鉱業等鉱害対策特別措置法（昭和四十八年法律第二十六号）第十二条の規定による鉱害防止事業基金に充てるための負担金
art-28/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-3
contributions to be appropriated to the mining pollution control project fund under the provisions of Article 12 of the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc (Act No. 26 of 1973) established in the Japan Organization for Metals and Energy Security;
machine translation, not official
**四** 公害の発生による損失を補塡するための業務、商品の価格の安定に資するための業務その他の特定の業務で政令で定めるものを行うことを主たる目的とする法人税法第二条第六号に規定する公益法人等若しくは一般社団法人若しくは一般財団法人で、当該特定の業務が国若しくは地方公共団体の施策の実施に著しく寄与し、かつ、公的に運営されていることにつき政令で定める要件を満たすもの又は当該特定の業務を行う同条第五号に規定する公共法人で政令で定めるものに対する当該特定の業務に係る基金に充てるための負担金
art-28/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-4
contributions to be appropriated to a fund pertaining to a specified business, paid to a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act, or a general incorporated association or general incorporated foundation, whose main purpose is to conduct the business of compensating for losses caused by the occurrence of pollution, the business of contributing to the stabilization of commodity prices, or any other specified business specified by Cabinet Order, and that meets the requirements specified by Cabinet Order regarding that specified business significantly contributing to the implementation of measures of the State or a local government and being publicly operated, or to a public corporation prescribed in item (v) of that Article that conducts that specified business and is specified by Cabinet Order.
machine translation, not official
**第二項** 前項（第二号に係る部分に限る。）の規定は、個人の締結していた同号に規定する共済契約につき解除があつた後同号に規定する共済契約を締結した当該個人がその解除の日から同日以後二年を経過する日までの間に当該共済契約について支出する同号に掲げる掛金については、適用しない。
art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-2
The provisions of the preceding paragraph (limited to the part pertaining to item (ii)) do not apply to the premiums listed in that item that an individual who, after the cancellation of a mutual aid contract prescribed in that item that the individual had concluded, has concluded a mutual aid contract prescribed in that item pays for that mutual aid contract during the period from the day of the cancellation until the day on which two years have elapsed from that day.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に同項に規定する金額の必要経費に関する明細書の添付がない場合には、適用しない。ただし、当該添付がない確定申告書の提出があつた場合においても、その添付がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。
art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/art-28/par-3
The provisions of paragraph (1) do not apply if a written statement concerning the necessary expenses of the amount prescribed in that paragraph is not attached to the final return; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there was an unavoidable reason for the absence of the attachment and the written statement is submitted.
machine translation, not official
### 第二十八条の二（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets of Small and Medium Sized Business Operators
caption: machine translation, not official
art-28-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2 · https://japanlaw.org/l/332AC0000000026/art-28-2
**第一項** 中小事業者（第十条第八項第六号に規定する中小事業者で青色申告書を提出するもののうち、事務負担に配慮する必要があるものとして政令で定めるものをいう。以下この項において同じ。）が、平成十八年四月一日から令和十一年三月三十一日までの間に取得し、又は製作し、若しくは建設し、かつ、当該中小事業者の不動産所得、事業所得又は山林所得を生ずべき業務の用に供した減価償却資産で、その取得価額が四十万円未満であるもの（その取得価額が十万円未満であるもの及び第十九条第一項各号に掲げる規定の適用を受けるものその他政令で定めるものを除く。以下この条において「少額減価償却資産」という。）については、所得税法第四十九条第一項の規定にかかわらず、当該少額減価償却資産の取得価額に相当する金額を、当該中小事業者のその業務の用に供した年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。この場合において、当該中小事業者のその業務の用に供した年分における少額減価償却資産の取得価額の合計額が三百万円（当該業務の用に供した年がその業務を開始した日の属する年又はその業務を廃止した日の属する年である場合には、これらの年については、三百万円を十二で除し、これにこれらの年において業務を営んでいた期間の月数を乗じて計算した金額。以下この項において同じ。）を超えるときは、その取得価額の合計額のうち三百万円に達するまでの少額減価償却資産の取得価額の合計額を限度とする。
art-28-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
With regard to depreciable assets that a small and medium sized business operator (meaning a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) that files blue returns, which is specified by Cabinet Order as one for which consideration needs to be given to the administrative burden; the same applies hereinafter in this paragraph) has acquired, manufactured, or constructed during the period from April 1, 2006 to March 31, 2029 and has used for the operations of that small and medium sized business operator that generate real estate income, business income, or timber income, and whose acquisition cost is less than 400,000 yen (excluding those whose acquisition cost is less than 100,000 yen, those that receive the application of the provisions listed in the items of Article 19, paragraph (1), and any other assets specified by Cabinet Order; referred to in this Article as "low-value depreciable assets"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the acquisition cost of those low-value depreciable assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income of that small and medium sized business operator for the year in which they were used for those operations. In this case, where the total acquisition cost of low-value depreciable assets for the year in which that small and medium sized business operator used them for those operations exceeds 3,000,000 yen (where the year in which they were used for those operations is the year that includes the day on which the operations were commenced or the year that includes the day on which the operations were discontinued, for those years, the amount calculated by dividing 3,000,000 yen by 12 and multiplying the result by the number of months of the period during which the operations were conducted in those years; the same applies hereinafter in this paragraph), the amount included is limited to the total acquisition cost of the low-value depreciable assets up to 3,000,000 yen, out of that total acquisition cost.
machine translation, not official
**第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-28-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2
The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第三項** 第一項の規定は、確定申告書に少額減価償却資産の取得価額に関する明細書の添付がある場合に限り、適用する。
art-28-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3
The provisions of paragraph (1) apply only if a written statement concerning the acquisition cost of the low-value depreciable assets is attached to the final return.
machine translation, not official
**第四項** 第一項の規定の適用を受けた少額減価償却資産について所得税に関する法令の規定を適用する場合には、同項の規定によりその年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上必要経費に算入された金額は、当該少額減価償却資産の取得価額に算入しない。
art-28-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4
Where the provisions of laws and regulations concerning income tax are applied to low-value depreciable assets to which the provisions of paragraph (1) have been applied, the amount included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for that year pursuant to the provisions of that paragraph is not included in the acquisition cost of those low-value depreciable assets.
machine translation, not official
**第五項** 前三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-28-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-5
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第二十八条の二の二（債務処理計画に基づく減価償却資産等の損失の必要経費算入の特例） — Special Provisions on Inclusion in Necessary Expenses of Losses on Depreciable Assets, etc. Based on Debt Workout Plans
caption: machine translation, not official
art-28-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2
**第一項** 青色申告書を提出する個人が、当該個人について策定された債務処理に関する計画で一般に公表された債務処理を行うための手続に関する準則に基づき策定されていることその他の政令で定める要件を満たすもの（次項において「債務処理計画」という。）に基づきその有する債務の免除を受けた場合（当該免除により受ける経済的な利益の価額について所得税法第四十四条の二第一項の規定の適用を受ける場合を除く。）において、当該個人の不動産所得、事業所得又は山林所得を生ずべき事業の用に供される減価償却資産その他これに準ずる資産で政令で定めるもの（以下この条において「対象資産」という。）の価額について当該準則に定められた方法により評定が行われているときは、その対象資産の損失の額として政令で定める金額は、その免除を受けた日の属する年分の不動産所得の金額、事業所得の金額又は山林所得の金額の計算上、必要経費に算入する。ただし、当該必要経費に算入する金額は、この項の規定を適用しないで計算した当該年分の不動産所得の金額、事業所得の金額又は山林所得の金額を限度とする。
art-28-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
Where an individual who files blue returns has received a release from debts owed by the individual based on a plan concerning debt workout formulated for that individual that meets the requirements specified by Cabinet Order, such as having been formulated based on generally published rules concerning procedures for debt workout (referred to in the following paragraph as a "debt workout plan") (excluding the case where the provisions of Article 44-2, paragraph (1) of the Income Tax Act are applied to the value of the economic benefit received through that release), if the value of depreciable assets used for the individual's business that generates real estate income, business income, or timber income and any other assets equivalent thereto specified by Cabinet Order (referred to in this Article as "covered assets") has been assessed by the method specified in those rules, the amount specified by Cabinet Order as the amount of loss on those covered assets is included in necessary expenses in calculating the amount of real estate income, the amount of business income, or the amount of timber income for the year that includes the day on which the release was received; provided, however, that the amount to be included in necessary expenses is limited to the amount of real estate income, the amount of business income, or the amount of timber income for that year calculated without applying the provisions of this paragraph.
machine translation, not official
**第二項** 前項の規定は、確定申告書に、同項の規定の適用を受ける旨の記載があり、かつ、同項の規定による不動産所得の金額、事業所得の金額又は山林所得の金額の計算、対象資産の種類その他財務省令で定める事項を記載した明細書及び債務処理計画に関する書類として財務省令で定める書類の添付がある場合に限り、適用する。
art-28-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2
The provisions of the preceding paragraph apply only if the final return contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement stating the calculation of the amount of real estate income, the amount of business income, or the amount of timber income under the provisions of that paragraph, the type of the covered assets, and any other matters specified by Order of the Ministry of Finance, and the documents specified by Order of the Ministry of Finance as documents concerning the debt workout plan.
machine translation, not official
**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-28-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-3
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the failure to file it or for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第四項** 第一項の規定の適用を受けた個人が対象資産について行うべき所得税法第四十九条第一項に規定する償却費の計算、その者が対象資産を譲渡した場合における譲渡所得の金額の計算その他対象資産に係る同法の規定の適用に関し必要な事項は、政令で定める。
art-28-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-4
The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Income Tax Act to be made by an individual who has received the application of the provisions of paragraph (1) for the covered assets, the calculation of the amount of capital gains where that individual has transferred the covered assets, and other necessary matters concerning the application of the provisions of that Act pertaining to the covered assets are specified by Cabinet Order.
machine translation, not official
### 第二十八条の三（転廃業助成金等に係る課税の特例） — Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc.
caption: machine translation, not official
art-28-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3 · https://japanlaw.org/l/332AC0000000026/art-28-3
**第一項** 事業の整備その他の事業活動に関する制限につき、法令の制定、条約その他の国際約束の締結その他これらに準ずるものとして政令で定める行為（以下この項において「法令の制定等」という。）があつたことに伴い、その営む事業の廃止又は転換をしなければならないこととなる個人（以下この条において「廃止業者等」という。）が、その事業の廃止又は転換をすることとなることにより国若しくは地方公共団体の補助金（これに準ずるものを含む。）又は残存事業者等（当該事業と同種の事業を営む者で当該法令の制定等があつた後においても引き続きその事業を営むもの及びその者が構成する団体をいう。）の拠出した補償金で、政令で定めるもの（以下この条において「転廃業助成金等」という。）の交付を受けた場合（当該転廃業助成金等の交付の目的に応じ当該廃止業者等の属する団体その他の者を通じて交付を受けた場合を含む。以下この条において同じ。）には、当該転廃業助成金等のうち、その個人の有する当該事業に係る機械その他の減価償却資産の減価を補塡するための費用として政令で定めるものに対応する部分（以下この項において「減価補塡金」という。）の金額は、当該減価補塡金の交付を受けた日の属する年分の各種所得の金額（所得税法第二条第一項第二十二号に規定する各種所得の金額をいう。以下この条において同じ。）の計算上、総収入金額に算入しない。
art-28-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
Where an individual who, following the enactment of laws and regulations, the conclusion of a treaty or other international agreement, or any other act specified by Cabinet Order as equivalent thereto (referred to in this paragraph as the "enactment of laws and regulations, etc.") with regard to the consolidation of businesses or other restrictions on business activities, is required to close or convert the business that the individual operates (referred to in this Article as an "operator closing its business, etc.") has received, as a result of closing or converting that business, subsidies of the State or a local government (including those equivalent thereto) or compensation contributed by remaining business operators, etc. (meaning persons operating a business of the same type as that business who continue to operate that business even after the enactment of laws and regulations, etc., and organizations formed by them), which are specified by Cabinet Order (referred to in this Article as "business closure or conversion subsidies, etc.") (including the case where the individual has received them through an organization to which the operator closing its business, etc. belongs or any other person in accordance with the purpose of the grant of the business closure or conversion subsidies, etc.; the same applies hereinafter in this Article), the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for compensating for the depreciation of machinery and other depreciable assets pertaining to that business held by the individual (referred to in this paragraph as a "grant compensating for depreciation") is not included in gross revenue in calculating the income in each class (meaning the income in each class prescribed in Article 2, paragraph (1), item (xxii) of the Income Tax Act; the same applies hereinafter in this Article) for the year that includes the day on which the grant compensating for depreciation was received.
machine translation, not official
**第二項** 廃止業者等である個人が転廃業助成金等の交付を受けた場合において、当該転廃業助成金等のうちその営む事業の廃止又は転換を助成するための費用として政令で定めるものに対応する部分（以下この条において「転廃業助成金」という。）の金額の全部又は一部に相当する金額をもつてその交付を受けた日の属する年の十二月三十一日までに政令で定める資産の取得（所有権移転外リース取引による取得を除き、建設及び製作を含む。以下この条において同じ。）又は改良（取壊し及び除去を含む。以下この条において同じ。）をしたときは、当該転廃業助成金の金額のうち当該資産の取得又は改良に要した金額に相当する金額は、同年分の各種所得の金額の計算上、総収入金額に算入しない。
art-28-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
Where an individual who is an operator closing its business, etc. has received business closure or conversion subsidies, etc., if, by December 31 of the year that includes the day on which the individual received them, the individual has made an acquisition (excluding an acquisition through a lease transaction without transfer of ownership, and including construction and manufacture; the same applies hereinafter in this Article) or improvement (including demolition and removal; the same applies hereinafter in this Article) of assets specified by Cabinet Order with an amount equivalent to all or part of the amount of the part of those business closure or conversion subsidies, etc. corresponding to what is specified by Cabinet Order as expenses for subsidizing the closure or conversion of the business that the individual operates (referred to in this Article as a "business closure or conversion subsidy"), the amount equivalent to the amount spent on the acquisition or improvement of those assets, out of the amount of that business closure or conversion subsidy, is not included in gross revenue in calculating the income in each class for that year.
machine translation, not official
**第三項** 前項の規定は、同項の個人が交付を受けた転廃業助成金等のうち転廃業助成金の金額の全部又は一部に相当する金額をもつてその交付を受けた日の属する年の翌年一月一日からその交付を受けた日後二年を経過する日までの期間（工場等の建設に要する期間が通常二年を超えることその他の政令で定めるやむを得ない事情がある場合には、同年一月一日から政令で定める日までの期間）内に同項に規定する資産の取得又は改良をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けた場合について準用する。この場合において、同項中「当該転廃業助成金の金額」とあるのは「当該転廃業助成金の金額（その交付を受けた日の属する年分の所得税についてこの項の規定の適用を受けている場合には、この項の規定により総収入金額に算入しないこととされた金額を控除した金額）」と、「当該資産の取得又は改良に要した金額」とあるのは「税務署長の承認を受けた当該資産の取得又は改良に要する金額の見積額」と読み替えるものとする。
art-28-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
The provisions of the preceding paragraph apply mutatis mutandis where the individual referred to in that paragraph expects to make an acquisition or improvement of the assets prescribed in that paragraph with an amount equivalent to all or part of the amount of the business closure or conversion subsidy, out of the business closure or conversion subsidies, etc. that the individual has received, within the period from January 1 of the year following the year that includes the day on which the individual received them to the day on which two years have elapsed after the day of receipt (or, where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds two years, the period from January 1 of that following year to the day specified by Cabinet Order), and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance. In this case, the phrase "the amount of that business closure or conversion subsidy" in that paragraph is deemed to be replaced with "the amount of that business closure or conversion subsidy (where the provisions of this paragraph are applied to income tax for the year that includes the day on which it was received, the amount after deducting the amount not included in gross revenue pursuant to the provisions of this paragraph)", and the phrase "the amount spent on the acquisition or improvement of those assets" is deemed to be replaced with "the estimated amount of the amount required for the acquisition or improvement of those assets approved by the district director".
machine translation, not official
**第四項** 廃止業者等である個人がその交付を受けた転廃業助成金等のうちに転廃業助成金の金額がある場合において、当該転廃業助成金の金額のうち第二項（前項において準用する場合を含む。）の規定により総収入金額に算入しないこととされた金額以外の部分の金額があるときは、当該金額に相当する金額は、その交付を受けた日の属する年分の一時所得に係る収入金額とする。
art-28-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-4
Where the business closure or conversion subsidies, etc. received by an individual who is an operator closing its business, etc. include the amount of a business closure or conversion subsidy, if there is an amount of the part of that business closure or conversion subsidy other than the amount not included in gross revenue pursuant to the provisions of paragraph (2) (including as applied mutatis mutandis pursuant to the preceding paragraph), the amount equivalent to that amount is revenue pertaining to occasional income for the year that includes the day on which it was received.
machine translation, not official
**第五項** 第一項及び第二項（第三項において準用する場合を含む。以下次項までにおいて同じ。）の規定は、これらの規定の適用を受けようとする年分の確定申告書に、これらの規定の適用を受けようとする旨の記載があり、かつ、これらの規定による各種所得の金額の計算及び第一項に規定する減価償却資産又は第二項に規定する資産の取得若しくは改良に関する明細書その他財務省令で定める書類の添付がある場合に限り、適用する。
art-28-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-5
The provisions of paragraph (1) and paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies hereinafter up to the following paragraph) apply only if the final return for the year for which the individual seeks the application of those provisions contains a statement to the effect that the individual seeks the application of those provisions, and has attached to it a written statement concerning the calculation of the income in each class under those provisions and concerning the acquisition or improvement of the depreciable assets prescribed in paragraph (1) or the assets prescribed in paragraph (2), and any other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び財務省令で定める書類の提出があつた場合に限り、第一項又は第二項の規定を適用することができる。
art-28-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-6
Even where no final return has been filed or a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there was an unavoidable reason for the failure to file it or for the absence of the statement or attachment, apply the provisions of paragraph (1) or paragraph (2), only if a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph, are submitted.
machine translation, not official
**第七項** 第三項において準用する第二項の規定の適用を受けた者は、次の各号に掲げる場合に該当する場合には、当該各号に定める日から四月以内に転廃業助成金等の交付を受けた日の属する年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該申告書の提出により納付すべき税額を納付しなければならない。
art-28-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
A person who has received the application of the provisions of paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) must, if the person falls under any of the cases listed in the following items, file an amended return for income tax for the year that includes the day on which the business closure or conversion subsidies, etc. were received within four months from the day specified in the relevant item, and pay the amount of tax to be paid upon the filing of that return within that time limit:
machine translation, not official
**一** 第三項において準用する第二項に規定する資産の取得又は改良をした場合において、当該資産の取得又は改良に要した金額が第三項に規定する税務署長の承認を受けた当該資産の取得又は改良に要する金額の見積額に満たないとき 当該資産の取得又は改良をした日
art-28-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7/item-1
where the person has made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3), if the amount spent on the acquisition or improvement of those assets is less than the estimated amount of the amount required for the acquisition or improvement of those assets approved by the district director as prescribed in paragraph (3): the day on which the acquisition or improvement of those assets was made;
machine translation, not official
**二** 第三項に規定する期間内に同項において準用する第二項に規定する資産の取得又は改良をしなかつた場合 その期間を経過した日
art-28-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7/item-2
where the person has not made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) within the period prescribed in that paragraph: the day on which that period has elapsed.
machine translation, not official
**第八項** 前項各号に掲げる場合に該当することとなつた場合において、修正申告書の提出がないときは、納税地の所轄税務署長は、当該申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-28-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-8
Where any of the cases listed in the items of the preceding paragraph has arisen, if no amended return is filed, the district director with jurisdiction over the place for tax payment makes a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax, and other matters that should have been stated in that return.
machine translation, not official
**第九項** 第七項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-28-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (7) and to the reassessment referred to in the preceding paragraph, the following provisions apply:
machine translation, not official
**一** 当該修正申告書で第七項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-28-3/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-1
an amended return filed within the filing deadline prescribed in paragraph (7) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第七項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第二十八条の三第七項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第二十八条の三第七項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-28-3/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-2
with regard to an amended return filed after the filing deadline prescribed in paragraph (7) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the filing deadline for an amended return prescribed in Article 28-3, paragraph (7) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 28-3, paragraph (7) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii), and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-28-3/par-9/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
machine translation, not official
**第十項** 第三項の規定の適用を受けた者は、同項に規定する期間内に同項において準用する第二項に規定する資産の取得又は改良をした場合において、当該取得又は改良に要した金額が第三項に規定する税務署長の承認を受けた取得又は改良に要する金額の見積額に対して過大となつたときは、当該資産の取得又は改良をした日から四月以内に、納税地の所轄税務署長に対し、転廃業助成金等の交付を受けた日の属する年分の所得税についての更正の請求をすることができる。
art-28-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-10
A person who has received the application of the provisions of paragraph (3) may, where the person has made an acquisition or improvement of the assets prescribed in paragraph (2) as applied mutatis mutandis pursuant to paragraph (3) within the period prescribed in that paragraph, if the amount spent on that acquisition or improvement has exceeded the estimated amount of the amount required for the acquisition or improvement approved by the district director as prescribed in paragraph (3), make a request for reassessment of income tax for the year that includes the day on which the business closure or conversion subsidies, etc. were received to the district director with jurisdiction over the place for tax payment within four months from the day on which the acquisition or improvement of those assets was made.
machine translation, not official
**第十一項** 個人が第二項（第三項において準用する場合を含む。次項において同じ。）の規定の適用を受けた場合には、第二項の規定の適用に係る同項の資産については、第十九条第一項各号に掲げる規定は、適用しない。
art-28-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-11
Where an individual has received the application of the provisions of paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies in the following paragraph), the provisions listed in the items of Article 19, paragraph (1) do not apply to the assets referred to in paragraph (2) to which the provisions of that paragraph have been applied.
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**第十二項** 第一項又は第二項の規定の適用を受けた個人が第一項に規定する減価償却資産又は第二項の規定の適用に係る同項の資産について行うべき所得税法第四十九条第一項に規定する償却費の計算、その者がこれらの資産を譲渡した場合における譲渡所得の金額の計算その他転廃業助成金等に係る同法の規定の適用に関し必要な事項は、政令で定める。
art-28-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-12
The calculation of the depreciation allowance prescribed in Article 49, paragraph (1) of the Income Tax Act to be made by an individual who has received the application of the provisions of paragraph (1) or paragraph (2) for the depreciable assets prescribed in paragraph (1) or the assets referred to in paragraph (2) to which the provisions of that paragraph have been applied, the calculation of the amount of capital gains where that individual has transferred those assets, and other necessary matters concerning the application of the provisions of that Act pertaining to business closure or conversion subsidies, etc. are specified by Cabinet Order.
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### 第二十八条の四（土地の譲渡等に係る事業所得等の課税の特例） — Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land
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art-28-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
**第一項** 個人が、他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。）から取得をした土地（国内にあるものに限る。以下この条において同じ。）又は土地の上に存する権利（以下この条において「土地等」という。）で事業所得又は雑所得の基因となるもののうち、その年一月一日において所有期間が五年以下であるもの（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（地上権又は賃借権の設定その他契約により他人（当該個人が非居住者である場合の同号に規定する事業場等を含む。）に土地を長期間使用させる行為で政令で定めるもの（次項及び第三項第一号において「賃借権の設定等」という。）及び土地等の売買又は交換の代理又は媒介に関し報酬を受ける行為その他の行為で土地等の譲渡に準ずるものとして政令で定めるものを含む。以下この条において「土地の譲渡等」という。）をした場合には、当該土地の譲渡等による事業所得及び雑所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該土地の譲渡等に係る事業所得の金額及び雑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（以下この条において「土地等に係る事業所得等の金額」という。）に対し、次に掲げる金額のうちいずれか多い金額に相当する所得税を課する。
art-28-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
Where an individual has made a transfer (including the creation of a superficies right or right of lease or any other act specified by Cabinet Order of having another person (including, where the individual is a nonresident, a place of business, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act) use land for a long period of time under a contract (referred to in the following paragraph and paragraph (3), item (i) as the "creation of a right of lease, etc."), and an act of receiving remuneration for acting as an agent or intermediary in the sale or exchange of land, etc. and any other act specified by Cabinet Order as being equivalent to the transfer of land, etc.; referred to in this Article as "transfer, etc. of land") of land (limited to land located in Japan; the same applies hereinafter in this Article) or a right existing on land (referred to in this Article as "land, etc.") that the individual acquired from another person (including, where the individual is a nonresident, a place of business, etc. prescribed in that item) and that gives rise to business income or miscellaneous income, whose holding period as of January 1 of that year is five years or less (including land, etc. acquired during that year that is specified by Cabinet Order), the business income and miscellaneous income from that transfer, etc. of land are, notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, separated from other income, and income tax is imposed on the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of business income and the amount of miscellaneous income pertaining to that transfer, etc. of land during that year (referred to in this Article as the "amount of business income, etc. relating to land, etc.") in an amount equivalent to the greater of the following amounts:
machine translation, not official
**一** 土地等に係る事業所得等の金額（第五項第二号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額。次号において「土地等に係る課税事業所得等の金額」という。）の百分の四十に相当する金額
art-28-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-1
the amount equivalent to 40 percent of the amount of business income, etc. relating to land, etc. (where the provisions of Articles 72 through 87 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of paragraph (5), item (ii) apply, the amount after that application; referred to in the following item as the "amount of taxable business income, etc. relating to land, etc.");
machine translation, not official
**二** 土地等に係る課税事業所得等の金額につきこの項の規定の適用がないものとした場合に算出される所得税の額として政令で定めるところにより計算した金額の百分の百十に相当する金額
art-28-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-2
the amount equivalent to 110 percent of the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of income tax that would be computed on the amount of taxable business income, etc. relating to land, etc. if the provisions of this paragraph did not apply.
machine translation, not official
**第二項** 前項に規定する所有期間とは、当該個人がその譲渡（賃借権の設定等を含む。）をした土地等をその取得をした日の翌日から引き続き所有していた期間として政令で定める期間をいう。
art-28-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-2
The holding period prescribed in the preceding paragraph means the period specified by Cabinet Order as the period during which the individual has continuously held the land, etc. that the individual has transferred (including by the creation of a right of lease, etc.) since the day following the day of its acquisition.
machine translation, not official
**第三項** 第一項の規定は、次に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものについては、適用しない。
art-28-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
The provisions of paragraph (1) do not apply to a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under any of the following transfers of land, etc.:
machine translation, not official
**一** 国、地方公共団体その他これらに準ずる法人に対する土地等の譲渡（賃借権の設定等を含む。以下この項において同じ。）で政令で定めるもの
art-28-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
transfer of land, etc. (including the creation of a right of lease, etc.; the same applies hereinafter in this paragraph) to the State, a local government, or any other corporation equivalent thereto which is specified by Cabinet Order;
machine translation, not official
**二** 独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対する土地等の譲渡で、当該譲渡に係る土地等が当該業務を行うために直接必要であると認められるもの（政令で定める法人に対する土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、第四号イに掲げる要件に該当する譲渡に限るものとし、土地開発公社に対する土地等の譲渡である場合には、政令で定める土地等の譲渡を除く。）
art-28-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-2
transfer of land, etc. to the Urban Renaissance Agency, a Land Development Public Corporation, or any other corporation equivalent thereto which is specified by Cabinet Order as a corporation aiming to conduct business for the provision of residential land or housing or advance acquisition of land, for which the transferred land, etc. is deemed to be directly necessary for conducting the business (in the case of a transfer of land, etc. to a corporation specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in item (iv), (a), and, in the case of a transfer of land, etc. to a Land Development Public Corporation, excluding a transfer of land, etc. specified by Cabinet Order);
machine translation, not official
**三** 土地等の譲渡で第三十三条の四第一項に規定する収用交換等によるもの（当該収用交換等のうち政令で定めるものによる土地等の譲渡で当該譲渡に係る土地等の面積が千平方メートル以上である場合には、次号イに掲げる要件に該当する譲渡に限るものとし、前二号に掲げる譲渡に該当するものを除く。）
art-28-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-3
transfer of land, etc. by expropriation, exchange, etc. prescribed in Article 33-4, paragraph (1) (in the case of a transfer of land, etc. by expropriation, exchange, etc. specified by Cabinet Order where the area of the transferred land, etc. is 1,000 square meters or more, limited to a transfer that meets the requirement listed in (a) of the following item, and excluding a transfer that falls under the transfers listed in the preceding two items);
machine translation, not official
**四** 都市計画法（昭和四十三年法律第百号）第二十九条第一項の許可（同法第四条第二項に規定する都市計画区域内において行われる同条第十二項に規定する開発行為に係るものに限る。以下この項において「開発許可」という。）を受けた個人（開発許可に基づく地位を承継した個人を含む。）が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及びロに掲げる要件）に該当するもの
art-28-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
transfer by an individual who has obtained the permission referred to in Article 29, paragraph (1) of the City Planning Act (Act No. 100 of 1968) (limited to a permission pertaining to a development activity prescribed in Article 4, paragraph (12) of that Act carried out within a city planning area prescribed in paragraph (2) of that Article; referred to in this paragraph as a "development permit") (including an individual who has succeeded to the status based on a development permit) of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by that individual, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and (b)):
machine translation, not official
**イ** 当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であること。
art-28-4/par-3/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-1
that the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer;
machine translation, not official
**ロ** 当該譲渡に係る宅地の造成が当該開発許可の内容に適合していること。
art-28-4/par-3/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-2
that the development of the residential land pertaining to the transfer conforms to the details of that development permit;
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**ハ** 当該譲渡が公募の方法により行われたものであること。
art-28-4/par-3/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4/sub-3
that the transfer has been made by the method of public offering.
machine translation, not official
**五** その宅地の造成につき開発許可を要しない場合において個人が造成した一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、次に掲げる要件（当該譲渡が政令で定める譲渡に該当する場合には、イ及び前号イに掲げる要件）に該当するもの
art-28-4/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) developed by the individual in a case where a development permit is not required for the development of that residential land, that meets the following requirements (where the transfer falls under a transfer specified by Cabinet Order, the requirements listed in (a) and in (a) of the preceding item):
machine translation, not official
**イ** 当該譲渡に係る宅地の造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けて行われ、かつ、その造成が当該認定の内容に適合していること。
art-28-4/par-3/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5/sub-1
that the development of the residential land pertaining to the transfer has been carried out with the certification of the prefectural governor, given pursuant to the provisions of Cabinet Order, that it contributes to the provision of good-quality residential land, and that the development conforms to the details of that certification;
machine translation, not official
**ロ** 当該譲渡が前号イ及びハに掲げる要件に該当するものであること。
art-28-4/par-3/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5/sub-2
that the transfer meets the requirements listed in (a) and (c) of the preceding item.
machine translation, not official
**六** 個人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより都道府県知事の認定を受けたものに限る。）の敷地の用に供された一団の宅地（その面積が千平方メートル以上のものに限る。）の全部又は一部の当該個人による譲渡で、第四号イ及びハに掲げる要件に該当するもの（前二号に掲げる譲渡に該当するものを除く。）
art-28-4/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-6
transfer by an individual of all or part of a single tract of residential land (limited to land with an area of 1,000 square meters or more) used as the site of a house newly built by the individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the prefectural governor, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing), that meets the requirements listed in item (iv), (a) and (c) (excluding a transfer that falls under the transfers listed in the preceding two items);
machine translation, not official
**七** 次に掲げる一団の宅地（その面積が千平方メートル未満のものに限る。）の全部又は一部の当該個人による譲渡で、当該譲渡に係る対価の額が当該譲渡に係る適正な対価の額として政令で定める金額以下であるもの
art-28-4/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7
transfer by that individual of all or part of any of the following single tracts of residential land (limited to land with an area of less than 1,000 square meters), for which the amount of consideration for the transfer is equal to or less than the amount specified by Cabinet Order as the appropriate amount of consideration for the transfer:
machine translation, not official
**イ** 当該個人が造成した一団の宅地でその造成が優良な宅地の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長（その造成が開発許可を受けたものである場合には、当該許可をした者）の認定を受けたもの
art-28-4/par-3/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7/sub-1
a single tract of residential land developed by that individual whose development has been certified by the mayor of the municipality or the head of the special ward (where the development has received a development permit, the person who granted that permit), pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality residential land;
machine translation, not official
**ロ** 一団の宅地で、当該個人が自己の計算により新築した住宅又は政令で定める請負の方法により新築した住宅（その新築が優良な住宅の供給に寄与するものであることについて政令で定めるところにより市町村長又は特別区の区長の認定を受けたものに限る。）の敷地の用に供されたもの（イに掲げる宅地に該当するものを除く。）
art-28-4/par-3/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7/sub-2
a single tract of residential land used as the site of a house newly built by that individual on the individual's own account or a house newly built by a method of contracting specified by Cabinet Order (limited to a house whose new construction has been certified by the mayor of the municipality or the head of the special ward, pursuant to the provisions of Cabinet Order, as contributing to the provision of good-quality housing) (excluding land that falls under the residential land listed in (a)).
machine translation, not official
**八** 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第三号に規定する宅地建物取引業者である個人の行う土地等（住宅の敷地の用に供されているもので政令で定めるものに限る。）の譲渡でその取得後政令で定める期間内に行われるもののうち土地等の売買の代理又は媒介に関し報酬を受ける行為に類するものとして政令で定めるもの
art-28-4/par-3/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-8
out of transfers of land, etc. (limited to land, etc. used as the site of a house which is specified by Cabinet Order) made by an individual who is a real estate broker prescribed in Article 2, item (iii) of the Real Estate Brokerage Act (Act No. 176 of 1952) within the period specified by Cabinet Order after the acquisition, those specified by Cabinet Order as being similar to an act of receiving remuneration for acting as an agent or intermediary in the sale of land, etc.
machine translation, not official
**第四項** 第一項及び前項に定めるもののほか、同項第四号ハの公募の方法に関する事項その他第一項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-28-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-4
Beyond what is provided for in paragraph (1) and the preceding paragraph, matters concerning the method of public offering referred to in item (iv), (c) of that paragraph and other necessary matters concerning the application of the provisions of paragraph (1) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
**第五項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-28-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号の規定中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）に規定する土地等に係る事業所得等の金額（以下「土地等に係る事業所得等の金額」という。）」とする。
art-28-4/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in the provisions of item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land) (hereinafter referred to as the 'amount of business income, etc. relating to land, etc.')";
machine translation, not official
**二** 所得税法第四十四条の二第二項、第六十九条、第七十条、第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、土地等に係る事業所得等の金額」とする。
art-28-4/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
with regard to the application of the provisions of Article 44-2, paragraph (2), Article 69, Article 70, Article 71, and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of business income, etc. relating to land, etc.";
machine translation, not official
**三** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第二十八条の四第一項に規定する土地等に係る課税事業所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する土地等に係る課税事業所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第二十八条の四第一項（土地の譲渡等に係る事業所得等の課税の特例）の規定による所得税の額」とする。
art-28-4/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-3
with regard to the application of the provisions of Article 92, Article 95, and Article 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)", the phrase "taxable gross income" is deemed to be replaced with "the total of taxable gross income and the amount of taxable business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, amount of income tax on the amount of taxable business income, etc. relating to land, etc. prescribed in that paragraph", and the phrase "the amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "the amount of income tax for that year and the amount of income tax under the provisions of Article 28-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of Business Income, etc. Relating to Transfer, etc. of Land)";
machine translation, not official
**四** 前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-28-4/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-4
beyond what is provided for in the preceding three items, special provisions on applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
machine translation, not official
**第六項** 第一項の規定は、個人が平成十年一月一日から令和十一年三月三十一日までの間にした土地の譲渡等については、適用しない。
art-28-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-6
The provisions of paragraph (1) do not apply to a transfer, etc. of land made by an individual during the period from January 1, 1998 to March 31, 2029.
machine translation, not official
---
## Cites
- art-10/par-1: この項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-1/item-1: 第三号 → 租税特別措置法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
- art-10/par-1/item-2: 次号 → 租税特別措置法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
- art-10/par-1/item-3: この条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- art-10/par-2: 前項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-2/item-1: 第三号 → 租税特別措置法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
- art-10/par-2/item-2: 次号 → 租税特別措置法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
- art-10/par-2/item-3/sub-1: 第一号 → 租税特別措置法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1
- art-10/par-2/item-3/sub-1: 前号 → 租税特別措置法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2
- art-10/par-3: 第二号 → 租税特別措置法 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2
- art-10/par-3: 第三号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-3: 第一号 → 租税特別措置法 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1
- art-10/par-3: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-3/item-1/sub-2: 第三号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-3/item-2/sub-2: 次号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-4: この項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-4: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-5: 前項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-5/item-3/sub-1: 第一号 → 租税特別措置法 第十条第五項第一号 (Article 10, paragraph (5), item (i)), art-10/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-1
- art-10/par-5/item-3/sub-2: 前号 → 租税特別措置法 第十条第五項第二号 (Article 10, paragraph (5), item (ii)), art-10/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
- art-10/par-5/item-3/sub-3: 前号 → 租税特別措置法 第十条第五項第二号 (Article 10, paragraph (5), item (ii)), art-10/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
- art-10/par-6: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-6/item-2: 前号 → 租税特別措置法 第十条第六項第一号 (Article 10, paragraph (6), item (i)), art-10/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-1
- art-10/par-7: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-7: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8: この条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- art-10/par-8: 次条 → 租税特別措置法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
- art-10/par-8/item-1: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-10/par-8/item-1: 同法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-10/par-8/item-1: 第九号 → 租税特別措置法 第十条第八項第九号 (Article 10, paragraph (8), item (ix)), art-10/par-8/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-9
- art-10/par-8/item-1/sub-1: 所得税法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1
- art-10/par-8/item-1/sub-1/sub2-1: 所得税法第二条第一項第十八号 → 所得税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-18 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-18
- art-10/par-8/item-1/sub-1/sub2-1: この号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-10/par-8/item-1/sub-2: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16
- art-10/par-8/item-1/sub-2: 第八号 → 租税特別措置法 第十条第八項第八号 (Article 10, paragraph (8), item (viii)), art-10/par-8/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-8
- art-10/par-8/item-2: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-8/item-2: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8/item-2: この項 → 租税特別措置法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
- art-10/par-8/item-3: 前項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-8/item-3: 第十二項 → 租税特別措置法 第十条第十二項 (Article 10, paragraph (12)), art-10/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12
- art-10/par-8/item-3: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-8/item-3: この号 → 租税特別措置法 第十条第八項第三号 (Article 10, paragraph (8), item (iii)), art-10/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
- art-10/par-8/item-3: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8/item-7: 前項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-8/item-7: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-9: 前項第三号 → 租税特別措置法 第十条第八項第三号 (Article 10, paragraph (8), item (iii)), art-10/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
- art-10/par-10: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-10: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-11: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-11: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3
- art-10/par-12: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6
- art-10/par-12: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-12: 前項 → 租税特別措置法 第十条第十一項 (Article 10, paragraph (11)), art-10/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5
- art-10/par-12: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-12: 第八項 → 租税特別措置法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
- art-10/par-13: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10/par-13: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-13: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-13: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10-2/par-1: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10-2/par-1: この項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-2/par-1: 前条第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10-2/par-1/item-1: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10-2/par-1/item-1: 次号 → 租税特別措置法 第十条の二第一項第二号 (Article 10-2, paragraph (1), item (ii)), art-10-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
- art-10-2/par-1/item-1: この号 → 租税特別措置法 第十条の二第一項第一号 (Article 10-2, paragraph (1), item (i)), art-10-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
- art-10-2/par-1/item-1: 前条第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10-2/par-1/item-1: 第三号 → 租税特別措置法 第十条の二第一項第三号 (Article 10-2, paragraph (1), item (iii)), art-10-2/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3
- art-10-2/par-1/item-3: 前二号 → 租税特別措置法 第十条の二第一項第二号 (Article 10-2, paragraph (1), item (ii)), art-10-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
- art-10-2/par-1/item-3: 前二号 → 租税特別措置法 第十条の二第一項第一号 (Article 10-2, paragraph (1), item (i)), art-10-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
- art-10-2/par-2: この条 → 租税特別措置法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
- art-10-2/par-2/item-1: 知的財産基本法（平成十四年法律第百二十二号）第二条第二項 → e-Gov law 414AC0000000122, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-10-2/par-2/item-1: 第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- art-10-2/par-3: 第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-2/par-4: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-2/par-4: 第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-3/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-3/par-1: 第一号から第三号まで → 租税特別措置法 第十条の三第一項第一号 (Article 10-3, paragraph (1), item (i)), art-10-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-1
- art-10-3/par-1: 第一号から第三号まで → 租税特別措置法 第十条の三第一項第三号 (Article 10-3, paragraph (1), item (iii)), art-10-3/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-3
- art-10-3/par-1: 次項 → 租税特別措置法 第十条の三第二項 (Article 10-3, paragraph (2)), art-10-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-2
- art-10-3/par-1: この条 → 租税特別措置法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3
- art-10-3/par-1: 第五号 → 租税特別措置法 第十条の三第一項第五号 (Article 10-3, paragraph (1), item (v)), art-10-3/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-5
- art-10-3/par-1: 第九項 → 租税特別措置法 第十条の三第九項 (Article 10-3, paragraph (9)), art-10-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-9
- art-10-3/par-1: 第一号から第三号まで → 租税特別措置法 第十条の三第一項第二号 (Article 10-3, paragraph (1), item (ii)), art-10-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-2
- art-10-3/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-3/par-1: 第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-3/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-3/par-2: 前項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- art-10-3/par-3: 第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- art-10-3/par-3: 第五項 → 租税特別措置法 第十条の三第五項 (Article 10-3, paragraph (5)), art-10-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-5
- art-10-3/par-3: 次項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-3/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-3/par-3: この項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-3/par-4: 第十条の五の三第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-3/par-4: 前項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-3/par-5: 前項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-3/par-5: 第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-3/par-6: 所得税法第六十七条の二第三項 → 所得税法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/en/income-tax-act/art-67-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-67-2/par-3
- art-10-3/par-6: 第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- art-10-3/par-7: 第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- art-10-3/par-7: 第二項 → 租税特別措置法 第十条の三第二項 (Article 10-3, paragraph (2)), art-10-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-2
- art-10-3/par-8: 第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-3/par-9: 第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-3/par-10: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-3/par-10: 第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-3/par-10: 第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-4/par-1: 地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第二十五条 → e-Gov law 419AC0000000040, 第二十五条 (Article 25), art-25 — not held in this collection
- art-10-4/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-4/par-1: この条 → 租税特別措置法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4
- art-10-4/par-1: 次項 → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-1: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-1: 第十条の五の六第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-4/par-1: この項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-1/item-1: 第三項第一号 → 租税特別措置法 第十条の四第三項第一号 (Article 10-4, paragraph (3), item (i)), art-10-4/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-1
- art-10-4/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-4/par-2: 前項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-4/par-3: この項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-3: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-4: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-5: 第二項 → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-5: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-6: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-7: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-4/par-7: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-8: 前項 → 租税特別措置法 第十条の四第七項 (Article 10-4, paragraph (7)), art-10-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-8: 第四項 → 租税特別措置法 第十条の四第四項 (Article 10-4, paragraph (4)), art-10-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-5/par-1: 地域再生法（平成十七年法律第二十四号）第十七条の二第一項 → e-Gov law 417AC0000000024, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-1: 同条第六項 → e-Gov law 417AC0000000024, 第十七条の二第六項 (Article 17-2, paragraph (6)), art-17-2/par-6 — not held in this collection
- art-10-5/par-1: 同法第八条第一項 → e-Gov law 417AC0000000024, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-10-5/par-1: 同法第五条第四項第五号 → e-Gov law 417AC0000000024, 第五条第四項第五号 (Article 5, paragraph (4), item (v)), art-5/par-4/item-5 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
- art-10-5/par-1: 同法第十七条の二第一項第二号 → e-Gov law 417AC0000000024, 第十七条の二第一項第二号 (Article 17-2, paragraph (1), item (ii)), art-17-2/par-1/item-2 — not held in this collection
- art-10-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5/par-1: 第一号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-1: 第三項第一号 → 租税特別措置法 第十条の五第三項第一号 (Article 10-5, paragraph (3), item (i)), art-10-5/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3/item-1
- art-10-5/par-1: 次項 → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-1: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-1: この条 → 租税特別措置法 第十条の五 (Article 10-5), art-10-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5
- art-10-5/par-1: この項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-1/item-1: 地域再生法第十七条の二第一項第一号 → e-Gov law 417AC0000000024, 第十七条の二第一項第一号 (Article 17-2, paragraph (1), item (i)), art-17-2/par-1/item-1 — not held in this collection
- art-10-5/par-1/item-1: 次号 → 租税特別措置法 第十条の五第一項第二号 (Article 10-5, paragraph (1), item (ii)), art-10-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
- art-10-5/par-1/item-1: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-1/item-2: 前号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5/par-2: 前項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-3: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-3: 同条第六項 → e-Gov law 417AC0000000024, 第十七条の二第六項 (Article 17-2, paragraph (6)), art-17-2/par-6 — not held in this collection
- art-10-5/par-3: 同法第五条第四項第五号 → e-Gov law 417AC0000000024, 第五条第四項第五号 (Article 5, paragraph (4), item (v)), art-5/par-4/item-5 — not held in this collection
- art-10-5/par-3: 同法第十七条の二第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
- art-10-5/par-3: 同法第十七条の二第一項第二号 → e-Gov law 417AC0000000024, 第十七条の二第一項第二号 (Article 17-2, paragraph (1), item (ii)), art-17-2/par-1/item-2 — not held in this collection
- art-10-5/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5/par-3: この項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-3: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-3/item-1: 第一項第一号 → 租税特別措置法 第十条の五第一項第一号 (Article 10-5, paragraph (1), item (i)), art-10-5/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-1
- art-10-5/par-3/item-2: 第一項第二号 → 租税特別措置法 第十条の五第一項第二号 (Article 10-5, paragraph (1), item (ii)), art-10-5/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1/item-2
- art-10-5/par-4: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-5: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- art-10-5/par-5: 雇用保険法（昭和四十九年法律第百十六号）第四条第二項 → 雇用保険法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/employment-insurance-act/art-4/par-2 · https://japanlaw.org/l/349AC0000000116/art-4/par-2
- art-10-5/par-5: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-5: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-5/item-1: 雇用保険法第六十条の二第一項第一号 → 雇用保険法 第六十条の二第一項第一号 (Article 60-2, paragraph (1), item (i)), art-60-2/par-1/item-1 — https://japanlaw.org/en/employment-insurance-act/art-60-2/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-60-2/par-1/item-1
- art-10-5/par-5/item-1: 次号 → 租税特別措置法 第十条の五第五項第二号 (Article 10-5, paragraph (5), item (ii)), art-10-5/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-5/item-2
- art-10-5/par-5/item-2: 雇用保険法第三十七条の二第一項 → 雇用保険法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/employment-insurance-act/art-37-2/par-1 · https://japanlaw.org/l/349AC0000000116/art-37-2/par-1
- art-10-5/par-6: 第二項 → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-6: 第一項 → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5/par-7: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-8: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5/par-8: 第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第二項 (Article 10-5, paragraph (2)), art-10-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-2
- art-10-5/par-9: 第四項 → 租税特別措置法 第十条の五第四項 (Article 10-5, paragraph (4)), art-10-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-4
- art-10-5/par-9: 前項 → 租税特別措置法 第十条の五第八項 (Article 10-5, paragraph (8)), art-10-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-8
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五第一項 (Article 10-5, paragraph (1)), art-10-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-1
- art-10-5-3/par-1: 中小企業等経営強化法（平成十一年法律第十八号）第十七条第一項 → e-Gov law 411AC0000000018, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-10-5-3/par-1: 食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律（平成三年法律第五十九号）第十三条 → e-Gov law 403AC0000000059, 第十三条 (Article 13), art-13 — not held in this collection
- art-10-5-3/par-1: 同法第六条第一項 → e-Gov law 403AC0000000059, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-10-5-3/par-1: 第八条第一項 → e-Gov law 403AC0000000059, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-10-5-3/par-1: 第九条第一項 → e-Gov law 403AC0000000059, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-10-5-3/par-1: 第十条第一項 → e-Gov law 403AC0000000059, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-10-5-3/par-1: 中小企業等経営強化法第二条第六項 → e-Gov law 411AC0000000018, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-10-5-3/par-1: 同法第十七条第三項 → e-Gov law 411AC0000000018, 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — not held in this collection
- art-10-5-3/par-1: 同法第十八条第一項 → e-Gov law 411AC0000000018, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-10-5-3/par-1: 第九項 → 租税特別措置法 第十条の五の三第九項 (Article 10-5-3, paragraph (9)), art-10-5-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-9
- art-10-5-3/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-3/par-1: 第十条の三第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- art-10-5-3/par-1: 次項 → 租税特別措置法 第十条の五の三第二項 (Article 10-5-3, paragraph (2)), art-10-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-2
- art-10-5-3/par-1: 第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-1: この項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-1: この条 → 租税特別措置法 第十条の五の三 (Article 10-5-3), art-10-5-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3
- art-10-5-3/par-1: 第十条の五の六第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-3/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-5-3/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-3/par-2: 前項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-3: この項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-3: 第五項 → 租税特別措置法 第十条の五の三第五項 (Article 10-5-3, paragraph (5)), art-10-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5
- art-10-5-3/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5-3/par-3: 第一項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-3: 次項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-5-3/par-3: 第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-5-3/par-4: 前項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-4: 第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-5-3/par-4: 第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-5-3/par-5: 第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-5: 前項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-5-3/par-6: 第一項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-7: 第二項 → 租税特別措置法 第十条の五の三第二項 (Article 10-5-3, paragraph (2)), art-10-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-2
- art-10-5-3/par-7: 第一項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-8: 第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-9: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-5-3/par-10: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5-3/par-10: 第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-10: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-5-3/par-11: 第一項から第五項まで → 租税特別措置法 第十条の五の三第二項 (Article 10-5-3, paragraph (2)), art-10-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-2
- art-10-5-3/par-11: 第一項から第五項まで → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-5-3/par-11: 第六項 → 租税特別措置法 第十条の五の三第六項 (Article 10-5-3, paragraph (6)), art-10-5-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-6
- art-10-5-3/par-11: 第一項から第五項まで → 租税特別措置法 第十条の五の三第五項 (Article 10-5-3, paragraph (5)), art-10-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5
- art-10-5-3/par-11: 第一項から第五項まで → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- art-10-5-3/par-11: 前項 → 租税特別措置法 第十条の五の三第十項 (Article 10-5-3, paragraph (10)), art-10-5-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-10
- art-10-5-3/par-11: 第一項から第五項まで → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-5-4/par-1: 第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-1: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5-4/par-1: 次項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-1: この項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-4/par-1: 第一号 → 租税特別措置法 第十条の五の四第一項第一号 (Article 10-5-4, paragraph (1), item (i)), art-10-5-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-1
- art-10-5-4/par-1/item-2/sub-1: 次世代育成支援対策推進法（平成十五年法律第百二十号）第十五条の三第一項 → e-Gov law 415AC0000000120, 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — not held in this collection
- art-10-5-4/par-1/item-2/sub-2: 女性の職業生活における活躍の推進に関する法律（平成二十七年法律第六十四号）第九条 → e-Gov law 427AC0000000064, 第九条 (Article 9), art-9 — not held in this collection
- art-10-5-4/par-1/item-2/sub-2: 同法第四条 → e-Gov law 427AC0000000064, 第四条 (Article 4), art-4 — not held in this collection
- art-10-5-4/par-1/item-2/sub-3: 女性の職業生活における活躍の推進に関する法律第十三条第一項 → e-Gov law 427AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-10-5-4/par-2: 第一号 → 租税特別措置法 第十条の五の四第二項第一号 (Article 10-5-4, paragraph (2), item (i)), art-10-5-4/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-1
- art-10-5-4/par-2: この項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-2: 前項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-4/par-2: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-5-4/par-2: 第四項第九号 → 租税特別措置法 第十条の五の四第四項第九号 (Article 10-5-4, paragraph (4), item (ix)), art-10-5-4/par-4/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
- art-10-5-4/par-2/item-2/sub-1: 次世代育成支援対策推進法第十三条 → e-Gov law 415AC0000000120, 第十三条 (Article 13), art-13 — not held in this collection
- art-10-5-4/par-2/item-2/sub-1: 同法第二条 → e-Gov law 415AC0000000120, 第二条 (Article 2), art-2 — not held in this collection
- art-10-5-4/par-2/item-2/sub-2: 次世代育成支援対策推進法第十五条の三第一項 → e-Gov law 415AC0000000120, 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — not held in this collection
- art-10-5-4/par-2/item-2/sub-4: 女性の職業生活における活躍の推進に関する法律第十三条第一項 → e-Gov law 427AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-10-5-4/par-3: 前二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-3: 前二項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-4/par-4: この条 → 租税特別措置法 第十条の五の四 (Article 10-5-4), art-10-5-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
- art-10-5-4/par-4/item-2: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-10-5-4/par-4/item-4: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-10-5-4/par-4/item-4: 雇用保険法第六十二条第一項第一号 → 雇用保険法 第六十二条第一項第一号 (Article 62, paragraph (1), item (i)), art-62/par-1/item-1 — https://japanlaw.org/en/employment-insurance-act/art-62/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-62/par-1/item-1
- art-10-5-4/par-4/item-4: この号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-4/par-4/item-4: この項 → 租税特別措置法 第十条の五の四第四項 (Article 10-5-4, paragraph (4)), art-10-5-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
- art-10-5-4/par-4/item-4: 次号 → 租税特別措置法 第十条の五の四第四項第五号 (Article 10-5-4, paragraph (4), item (v)), art-10-5-4/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- art-10-5-4/par-4/item-5: 前号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-4/par-4/item-6/sub-1: 雇用保険法第六十二条第一項第一号 → 雇用保険法 第六十二条第一項第一号 (Article 62, paragraph (1), item (i)), art-62/par-1/item-1 — https://japanlaw.org/en/employment-insurance-act/art-62/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-62/par-1/item-1
- art-10-5-4/par-4/item-6/sub-1: この号 → 租税特別措置法 第十条の五の四第四項第六号 (Article 10-5-4, paragraph (4), item (vi)), art-10-5-4/par-4/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6
- art-10-5-4/par-4/item-9: 前項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-4/item-9: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-5: 前項第八号 → 租税特別措置法 第十条の五の四第四項第八号 (Article 10-5-4, paragraph (4), item (viii)), art-10-5-4/par-4/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-8
- art-10-5-4/par-6: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-6: 第一項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-4/par-7: 第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-7: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-8: 前項 → 租税特別措置法 第十条の五の四第七項 (Article 10-5-4, paragraph (7)), art-10-5-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-8: 第四項 → 租税特別措置法 第十条の五の四第四項 (Article 10-5-4, paragraph (4)), art-10-5-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-4/par-9: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-5-5/par-1: 産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-10-5-5/par-1: 産業競争力強化法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-10-5-5/par-1: 産業競争力強化法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-10-5-5/par-1: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection
- art-10-5-5/par-1: 産業競争力強化法第二条第十三項 → e-Gov law 425AC0000000098, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection
- art-10-5-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-5/par-1: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-1: この項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-1: この条 → 租税特別措置法 第十条の五の五 (Article 10-5-5), art-10-5-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5
- art-10-5-5/par-1: 次条第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-5/par-1: 次項 → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2
- art-10-5-5/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-5/par-2: 前項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-3: この項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5-5/par-3: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-3/item-1: 次号 → 租税特別措置法 第十条の五の五第三項第二号 (Article 10-5-5, paragraph (3), item (ii)), art-10-5-5/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2
- art-10-5-5/par-3/item-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-5-5/par-4: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-5: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-5: 第二項 → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2
- art-10-5-5/par-6: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-10-5-5/par-6: 同法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-10-5-5/par-6: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection
- art-10-5-5/par-6: 同法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-10-5-5/par-6: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-6: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-7: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-8: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5-5/par-8: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-5-5/par-9: 前項 → 租税特別措置法 第十条の五の五第八項 (Article 10-5-5, paragraph (8)), art-10-5-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8
- art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- art-10-5-5/par-9: 第四項 → 租税特別措置法 第十条の五の五第四項 (Article 10-5-5, paragraph (4)), art-10-5-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4
- art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2
- art-10-5-6/par-1: 産業競争力強化法第二条第二十項 → e-Gov law 425AC0000000098, 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — not held in this collection
- art-10-5-6/par-1: この条 → 租税特別措置法 第十条の五の六 (Article 10-5-6), art-10-5-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6
- art-10-5-6/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-6/par-1: 次項 → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-1: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-1: 第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-1: 第十項 → 租税特別措置法 第十条の五の六第十項 (Article 10-5-6, paragraph (10)), art-10-5-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-10
- art-10-5-6/par-1: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-1: この項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-5-6/par-2: 前項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-3: 次項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-3: 第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-5-6/par-3: この項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-3: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-4: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection
- art-10-5-6/par-4: 同条第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十第二項第三号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第三号 (Article 21-20, paragraph (2), item (iii)), art-21-20/par-2/item-3 — not held in this collection
- art-10-5-6/par-4: 同法第二十一条の二十二第三項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十二第三項第二号 (Article 21-22, paragraph (3), item (ii)), art-21-22/par-3/item-2 — not held in this collection
- art-10-5-6/par-4: この項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-4: 次項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-4: 前項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-5: 前項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-5: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-6: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-7: 第二項 → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-7: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-7: 第九項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- art-10-5-6/par-8: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-8: 次項 → 租税特別措置法 第十条の五の六第九項 (Article 10-5-6, paragraph (9)), art-10-5-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- art-10-5-6/par-9: 第二号 → 租税特別措置法 第十条第八項第二号 (Article 10, paragraph (8), item (ii)), art-10/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
- art-10-5-6/par-9: 第一号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-10-5-6/par-9: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-9: 第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-5-6/par-9: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-5-6/par-9/item-1: 第十条の五の四第四項第四号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-6/par-9/item-1: 第十二項 → 租税特別措置法 第十条の五の六第十二項 (Article 10-5-6, paragraph (12)), art-10-5-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-12
- art-10-5-6/par-9/item-1: この号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-9/item-1: 同条第四項第五号 → 租税特別措置法 第十条の五の四第四項第五号 (Article 10-5-4, paragraph (4), item (v)), art-10-5-4/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- art-10-5-6/par-9/item-2: 前号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-9/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-10-5-6/par-10: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-11: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10-5-6/par-11: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-11: 第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-5-6/par-12: 第九項第一号 → 租税特別措置法 第十条の五の六第九項第一号 (Article 10-5-6, paragraph (9), item (i)), art-10-5-6/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-5-6/par-12: 前項 → 租税特別措置法 第十条の五の六第十一項 (Article 10-5-6, paragraph (11)), art-10-5-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-11
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-5-6/par-12: 第六項 → 租税特別措置法 第十条の五の六第六項 (Article 10-5-6, paragraph (6)), art-10-5-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6
- art-10-5-6/par-12: 第一項から第五項まで → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-6/par-1: この条 → 租税特別措置法 第十条の六 (Article 10-6), art-10-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6
- art-10-6/par-1: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), art-10/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4
- art-10-6/par-1/item-1: 第十条第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10-6/par-1/item-2: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10-6/par-1/item-2: 第十条第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10-6/par-1/item-3: 第十条の二第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-6/par-1/item-4: 第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-6/par-1/item-4: 第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- art-10-6/par-1/item-5: 第十条の四第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-6/par-1/item-6: 第十条の五第三項 → 租税特別措置法 第十条の五第三項 (Article 10-5, paragraph (3)), art-10-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- art-10-6/par-1/item-7: 第十条の五の三第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- art-10-6/par-1/item-7: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- art-10-6/par-1/item-8: 第十条の五の四第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- art-10-6/par-1/item-9: 第十条の五の五第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- art-10-6/par-1/item-9-2: 第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-6/par-1/item-9-2: 前条第三項 → 租税特別措置法 第十条の五の六第三項 (Article 10-5-6, paragraph (3)), art-10-5-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第二号 (Article 10-6, paragraph (1), item (ii)), art-10-6/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第九号の二 (Article 10-6, paragraph (1), item (ix-2)), art-10-6/par-1/item-9-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9-2
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第六号 (Article 10-6, paragraph (1), item (vi)), art-10-6/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-6
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第七号 (Article 10-6, paragraph (1), item (vii)), art-10-6/par-1/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-7
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第三号 (Article 10-6, paragraph (1), item (iii)), art-10-6/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第四号 (Article 10-6, paragraph (1), item (iv)), art-10-6/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-4
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第一号 (Article 10-6, paragraph (1), item (i)), art-10-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1
- art-10-6/par-1/item-10: 前各号 → 租税特別措置法 第十条の六第一項第八号 (Article 10-6, paragraph (1), item (viii)), art-10-6/par-1/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8
- art-10-6/par-2: 第十条第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10-6/par-2: 第十条の三第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- art-10-6/par-2: 次項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- art-10-6/par-2: 前条第四項 → 租税特別措置法 第十条の五の六第四項 (Article 10-5-6, paragraph (4)), art-10-5-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-4
- art-10-6/par-2: 第十条の五の四第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-6/par-2: 前項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
- art-10-6/par-2: 第十条の五の三第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- art-10-6/par-2: 第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
- art-10-6/par-3: この項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- art-10-6/par-3: 第十条の三第五項 → 租税特別措置法 第十条の三第五項 (Article 10-3, paragraph (5)), art-10-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-5
- art-10-6/par-3: 第十条第八項第七号 → 租税特別措置法 第十条第八項第七号 (Article 10, paragraph (8), item (vii)), art-10/par-8/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7
- art-10-6/par-3: 第十条の五の三第五項 → 租税特別措置法 第十条の五の三第五項 (Article 10-5-3, paragraph (5)), art-10-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-5
- art-10-6/par-3: 前条第五項 → 租税特別措置法 第十条の五の六第五項 (Article 10-5-6, paragraph (5)), art-10-5-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-5
- art-10-6/par-3: 第一項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
- art-10-6/par-3: 次項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
- art-10-6/par-3: 第十条の五の四第四項第九号 → 租税特別措置法 第十条の五の四第四項第九号 (Article 10-5-4, paragraph (4), item (ix)), art-10-5-4/par-4/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
- art-10-6/par-4: 前項 → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- art-10-6/par-5: この項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- art-10-6/par-5: 第一項第五号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5
- art-10-6/par-5: 第三号 → 租税特別措置法 第十条の六第一項第三号 (Article 10-6, paragraph (1), item (iii)), art-10-6/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3
- art-10-6/par-5: 第二号 → 租税特別措置法 第十条第八項第二号 (Article 10, paragraph (8), item (ii)), art-10/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
- art-10-6/par-5: 次項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6
- art-10-6/par-5: 第九号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9
- art-10-6/par-5: 第一号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-10-6/par-5: 第一項第一号 → 租税特別措置法 第十条の六第一項第一号 (Article 10-6, paragraph (1), item (i)), art-10-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1
- art-10-6/par-5: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-10-6/par-5/item-1: この号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
- art-10-6/par-5/item-1: 第十条の五の四第四項第四号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-6/par-5/item-1: 第七項 → 租税特別措置法 第十条の六第七項 (Article 10-6, paragraph (7)), art-10-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-7
- art-10-6/par-5/item-1: 同条第四項第五号 → 租税特別措置法 第十条の五の四第四項第五号 (Article 10-5-4, paragraph (4), item (v)), art-10-5-4/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- art-10-6/par-5/item-2: 前号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
- art-10-6/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-10-6/par-6: 前項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- art-10-6/par-6: 第一項第五号 → 租税特別措置法 第十条の六第一項第五号 (Article 10-6, paragraph (1), item (v)), art-10-6/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-5
- art-10-6/par-6: 第十条の四第六項 → 租税特別措置法 第十条の四第六項 (Article 10-4, paragraph (6)), art-10-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6
- art-10-6/par-6: 第九号 → 租税特別措置法 第十条の六第一項第九号 (Article 10-6, paragraph (1), item (ix)), art-10-6/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9
- art-10-6/par-6: 第十条の五の五第七項 → 租税特別措置法 第十条の五の五第七項 (Article 10-5-5, paragraph (7)), art-10-5-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7
- art-10-6/par-6: 第十条第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
- art-10-6/par-6: 第十条の二第三項 → 租税特別措置法 第十条の二第三項 (Article 10-2, paragraph (3)), art-10-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3
- art-10-6/par-7: 第五項第一号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
- art-10-6/par-7: 第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- art-10-6/par-7: 第一項から第三項まで → 租税特別措置法 第十条の六第二項 (Article 10-6, paragraph (2)), art-10-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2
- art-10-6/par-7: 第一項から第三項まで → 租税特別措置法 第十条の六第三項 (Article 10-6, paragraph (3)), art-10-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- art-10-6/par-7: 前項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6
- art-10-6/par-7: 第一項 → 租税特別措置法 第十条の六第一項 (Article 10-6, paragraph (1)), art-10-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
- art-10-6/par-7: 第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
- art-11/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11/par-1: この条 → 租税特別措置法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/special-taxation-measures-act/art-11 · https://japanlaw.org/l/332AC0000000026/art-11
- art-11/par-1: 次項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11/par-1: この項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- art-11/par-1/item-1: 海上運送法（昭和二十四年法律第百八十七号）第三十九条の五 → e-Gov law 324AC0000000187, 第三十九条の五 (Article 39-5), art-39-5 — not held in this collection
- art-11/par-1/item-1: 同法第三十九条の二第二項第二号 → e-Gov law 324AC0000000187, 第三十九条の二第二項第二号 (Article 39-2, paragraph (2), item (ii)), art-39-2/par-2/item-2 — not held in this collection
- art-11/par-1/item-1: 同法第三十九条第二項第三号 → e-Gov law 324AC0000000187, 第三十九条第二項第三号 (Article 39, paragraph (2), item (iii)), art-39/par-2/item-3 — not held in this collection
- art-11/par-1/item-1: 同法第三十五条第三項第五号 → e-Gov law 324AC0000000187, 第三十五条第三項第五号 (Article 35, paragraph (3), item (v)), art-35/par-3/item-5 — not held in this collection
- art-11/par-1/item-1: 次号 → 租税特別措置法 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2
- art-11/par-1/item-1: この号 → 租税特別措置法 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1
- art-11/par-1/item-1: この項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- art-11/par-1/item-1/sub-1: 海上運送法第三十九条の十四 → e-Gov law 324AC0000000187, 第三十九条の十四 (Article 39-14), art-39-14 — not held in this collection
- art-11/par-1/item-1/sub-1: 同法第三十九条の十第一項 → e-Gov law 324AC0000000187, 第三十九条の十第一項 (Article 39-10, paragraph (1)), art-39-10/par-1 — not held in this collection
- art-11/par-1/item-1/sub-1: 船舶法（明治三十二年法律第四十六号）第一条 → e-Gov law 132AC0000000046, 第一条 (Article 1), art-1 — not held in this collection
- art-11/par-1/item-1/sub-1: 次号 → 租税特別措置法 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2
- art-11/par-1/item-1/sub-1: 第三号 → 租税特別措置法 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-3
- art-11/par-1/item-1/sub-1: この項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- art-11/par-1/item-2: 前号 → 租税特別措置法 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1
- art-11/par-1/item-3: 前二号 → 租税特別措置法 第十一条第一項第二号 (Article 11, paragraph (1), item (ii)), art-11/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-2
- art-11/par-1/item-3: 前二号 → 租税特別措置法 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1/item-1
- art-11/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11/par-2: 前項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- art-11/par-3: 前二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11/par-3: 前二項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- art-11-2/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11-2/par-1: 特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項 → e-Gov law 408AC0000000085, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-11-2/par-1: この項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- art-11-2/par-1: この条 → 租税特別措置法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2 · https://japanlaw.org/l/332AC0000000026/art-11-2
- art-11-2/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-11-2/par-2: 前条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11-2/par-2: 前項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- art-11-2/par-3: 前二項 → 租税特別措置法 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2
- art-11-2/par-3: 前二項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- art-11-2/par-4: 前項 → 租税特別措置法 第十一条の二第三項 (Article 11-2, paragraph (3)), art-11-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-3
- art-11-2/par-4: 第二項 → 租税特別措置法 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2
- art-11-2/par-4: 第一項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- art-11-3/par-1: 中小企業等経営強化法第五十六条第一項 → e-Gov law 411AC0000000018, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-11-3/par-1: 第五十八条第一項 → e-Gov law 411AC0000000018, 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — not held in this collection
- art-11-3/par-1: 同法第二条第一項 → e-Gov law 411AC0000000018, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-11-3/par-1: 同法第五十七条第一項 → e-Gov law 411AC0000000018, 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — not held in this collection
- art-11-3/par-1: 同法第五十九条第一項 → e-Gov law 411AC0000000018, 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — not held in this collection
- art-11-3/par-1: 同法第五十六条第二項第二号 → e-Gov law 411AC0000000018, 第五十六条第二項第二号 (Article 56, paragraph (2), item (ii)), art-56/par-2/item-2 — not held in this collection
- art-11-3/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11-3/par-1: この項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- art-11-3/par-1: 第三項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3
- art-11-3/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-11-3/par-2: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11-3/par-2: 前項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- art-11-3/par-3: 第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- art-11-3/par-3: この項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3
- art-11-3/par-4: 第二項 → 租税特別措置法 第十一条の三第二項 (Article 11-3, paragraph (2)), art-11-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-2
- art-11-3/par-4: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-11-3/par-4: 第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- art-11-4/par-1: 環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律（令和四年法律第三十七号）第十九条第一項 → e-Gov law 504AC0000000037, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-11-4/par-1: 第二十一条第一項 → e-Gov law 504AC0000000037, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection
- art-11-4/par-1: 同法第二条第三項 → e-Gov law 504AC0000000037, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-11-4/par-1: 同条第四項 → e-Gov law 504AC0000000037, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-11-4/par-1: 同法第十五条第二項第三号 → e-Gov law 504AC0000000037, 第十五条第二項第三号 (Article 15, paragraph (2), item (iii)), art-15/par-2/item-3 — not held in this collection
- art-11-4/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11-4/par-1: この項 → 租税特別措置法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
- art-11-4/par-1: 第三項 → 租税特別措置法 第十一条の四第三項 (Article 11-4, paragraph (3)), art-11-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
- art-11-4/par-2: この項 → 租税特別措置法 第十一条の四第二項 (Article 11-4, paragraph (2)), art-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
- art-11-4/par-2: 次項 → 租税特別措置法 第十一条の四第三項 (Article 11-4, paragraph (3)), art-11-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
- art-11-4/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11-4/par-3: 第一項 → 租税特別措置法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
- art-11-4/par-3: 前項 → 租税特別措置法 第十一条の四第二項 (Article 11-4, paragraph (2)), art-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
- art-11-4/par-3: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11-4/par-4: 前三項 → 租税特別措置法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
- art-11-4/par-4: 前三項 → 租税特別措置法 第十一条の四第二項 (Article 11-4, paragraph (2)), art-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
- art-11-4/par-4: 前三項 → 租税特別措置法 第十一条の四第三項 (Article 11-4, paragraph (3)), art-11-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
- art-11-4/par-4: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-11-4/par-5: 第一項から第三項まで → 租税特別措置法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-1
- art-11-4/par-5: 第一項から第三項まで → 租税特別措置法 第十一条の四第二項 (Article 11-4, paragraph (2)), art-11-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-2
- art-11-4/par-5: 第一項から第三項まで → 租税特別措置法 第十一条の四第三項 (Article 11-4, paragraph (3)), art-11-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-3
- art-11-4/par-5: 前項 → 租税特別措置法 第十一条の四第四項 (Article 11-4, paragraph (4)), art-11-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-4/par-4
- art-11-5/par-1: 農業の生産性の向上のためのスマート農業技術の活用の促進に関する法律（令和六年法律第六十三号）第八条第三項 → e-Gov law 506AC0000000063, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- art-11-5/par-1: 同法第二条第三項 → e-Gov law 506AC0000000063, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-11-5/par-1: 同法第七条第三項 → e-Gov law 506AC0000000063, 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — not held in this collection
- art-11-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-11-5/par-1: この項 → 租税特別措置法 第十一条の五第一項 (Article 11-5, paragraph (1)), art-11-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1
- art-11-5/par-1: 次項 → 租税特別措置法 第十一条の五第二項 (Article 11-5, paragraph (2)), art-11-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-2
- art-11-5/par-2: 前項 → 租税特別措置法 第十一条の五第一項 (Article 11-5, paragraph (1)), art-11-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1
- art-11-5/par-2: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-11-5/par-3: 前二項 → 租税特別措置法 第十一条の五第一項 (Article 11-5, paragraph (1)), art-11-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-1
- art-11-5/par-3: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-11-5/par-3: 前二項 → 租税特別措置法 第十一条の五第二項 (Article 11-5, paragraph (2)), art-11-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-5/par-2
- art-12/par-1: 沖縄振興特別措置法（平成十四年法律第十四号）第三十六条 → e-Gov law 414AC0000000014, 第三十六条 (Article 36), art-36 — not held in this collection
- art-12/par-1: 同法第三十五条の二第一項 → e-Gov law 414AC0000000014, 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — not held in this collection
- art-12/par-1: 同法第三十五条第二項第二号 → e-Gov law 414AC0000000014, 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — not held in this collection
- art-12/par-1: 沖縄振興特別措置法第五十条第一項 → e-Gov law 414AC0000000014, 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — not held in this collection
- art-12/par-1: 同法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection
- art-12/par-1: 同法第四十一条第二項第二号 → e-Gov law 414AC0000000014, 第四十一条第二項第二号 (Article 41, paragraph (2), item (ii)), art-41/par-2/item-2 — not held in this collection
- art-12/par-1: 沖縄振興特別措置法第五十七条第一項 → e-Gov law 414AC0000000014, 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — not held in this collection
- art-12/par-1: 同法第五十五条第一項 → e-Gov law 414AC0000000014, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-12/par-1: 同条第四項 → e-Gov law 414AC0000000014, 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — not held in this collection
- art-12/par-1: 第五項 → e-Gov law 414AC0000000014, 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — not held in this collection
- art-12/par-1: 同法第五十五条の二第九項 → e-Gov law 414AC0000000014, 第五十五条の二第九項 (Article 55-2, paragraph (9)), art-55-2/par-9 — not held in this collection
- art-12/par-1: 同条第二項第二号 → e-Gov law 414AC0000000014, 第五十五条の二第二項第二号 (Article 55-2, paragraph (2), item (ii)), art-55-2/par-2/item-2 — not held in this collection
- art-12/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12/par-1: 第三項 → 租税特別措置法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
- art-12/par-1: この項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- art-12/par-2: 沖縄振興特別措置法第三条第三号 → e-Gov law 414AC0000000014, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-12/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12/par-2: 次項 → 租税特別措置法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
- art-12/par-2: この項 → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
- art-12/par-2: 前項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- art-12/par-2: 第四項 → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
- art-12/par-3: 前項 → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
- art-12/par-3: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-12/par-3: 第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- art-12/par-4: 過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項 → e-Gov law 503AC1000000019, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-12/par-4: 半島振興法（昭和六十年法律第六十三号）第二条第一項 → e-Gov law 360AC1000000063, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-12/par-4: 離島振興法（昭和二十八年法律第七十二号）第二条第一項 → e-Gov law 328AC1000000072, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-12/par-4: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12/par-4: 第二項 → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
- art-12/par-4: 第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- art-12/par-4: 次項 → 租税特別措置法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-12/par-5
- art-12/par-4: この項 → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
- art-12/par-5: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12/par-5: 前項 → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
- art-12/par-6: 前各項 → 租税特別措置法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
- art-12/par-6: 前各項 → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
- art-12/par-6: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-12/par-6: 前各項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- art-12/par-6: 前各項 → 租税特別措置法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-12/par-5
- art-12/par-6: 前各項 → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
- art-12/par-7: 第二項から第五項まで → 租税特別措置法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-12/par-3
- art-12/par-7: 前項 → 租税特別措置法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-12/par-6
- art-12/par-7: 第二項から第五項まで → 租税特別措置法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-12/par-2
- art-12/par-7: 第二項から第五項まで → 租税特別措置法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-12/par-5
- art-12/par-7: 第二項から第五項まで → 租税特別措置法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-12/par-4
- art-12-2/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12-2/par-1: 第四項 → 租税特別措置法 第十二条の二第四項 (Article 12-2, paragraph (4)), art-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
- art-12-2/par-1: この項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
- art-12-2/par-2: 医療法（昭和二十三年法律第二百五号）第三十条の三第一項 → e-Gov law 323AC0000000205, 第三十条の三第一項 (Article 30-3, paragraph (1)), art-30-3/par-1 — not held in this collection
- art-12-2/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12-2/par-2: この項 → 租税特別措置法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-2
- art-12-2/par-2: 第四項 → 租税特別措置法 第十二条の二第四項 (Article 12-2, paragraph (4)), art-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
- art-12-2/par-2: 前項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
- art-12-2/par-3: 医療法第三十条の四第一項 → e-Gov law 323AC0000000205, 第三十条の四第一項 (Article 30-4, paragraph (1)), art-30-4/par-1 — not held in this collection
- art-12-2/par-3: 同法第三十条の十四第一項 → e-Gov law 323AC0000000205, 第三十条の十四第一項 (Article 30-14, paragraph (1)), art-30-14/par-1 — not held in this collection
- art-12-2/par-3: 同法第三十条の三第二項第六号 → e-Gov law 323AC0000000205, 第三十条の三第二項第六号 (Article 30-3, paragraph (2), item (vi)), art-30-3/par-2/item-6 — not held in this collection
- art-12-2/par-3: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-12-2/par-3: この項 → 租税特別措置法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-3
- art-12-2/par-3: 次項 → 租税特別措置法 第十二条の二第四項 (Article 12-2, paragraph (4)), art-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
- art-12-2/par-4: 第二項 → 租税特別措置法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-2
- art-12-2/par-4: 前項 → 租税特別措置法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-3
- art-12-2/par-4: 第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- art-12-2/par-4: 第一項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
- art-12-2/par-5: 前各項 → 租税特別措置法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-2
- art-12-2/par-5: 前各項 → 租税特別措置法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-3
- art-12-2/par-5: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-12-2/par-5: 前各項 → 租税特別措置法 第十二条の二第四項 (Article 12-2, paragraph (4)), art-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-4
- art-12-2/par-5: 前各項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
- art-13/par-1: 農林水産物及び食品の輸出の促進に関する法律（令和元年法律第五十七号）第三十八条第一項 → e-Gov law 501AC0000000057, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-13/par-1: 同条第二項 → e-Gov law 501AC0000000057, 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — not held in this collection
- art-13/par-1: 次項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
- art-13/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-13/par-1: この項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
- art-13/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-13/par-2: 前項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
- art-13/par-3: 前二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
- art-13/par-3: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-13/par-3: 前二項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
- art-13/par-4: 第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
- art-13/par-4: 前項 → 租税特別措置法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-13/par-3
- art-13/par-4: 第一項 → 租税特別措置法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-13/par-1
- art-14/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-14/par-1: この項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- art-14/par-1: 次項第一号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1
- art-14/par-2: 都市再生特別措置法（平成十四年法律第二十二号）第二十五条 → e-Gov law 414AC0000000022, 第二十五条 (Article 25), art-25 — not held in this collection
- art-14/par-2: 同法第十九条の二第十一項 → e-Gov law 414AC0000000022, 第十九条の二第十一項 (Article 19-2, paragraph (11)), art-19-2/par-11 — not held in this collection
- art-14/par-2: 同法第十九条の十第二項 → e-Gov law 414AC0000000022, 第十九条の十第二項 (Article 19-10, paragraph (2)), art-19-10/par-2 — not held in this collection
- art-14/par-2: 国家戦略特別区域法（平成二十五年法律第百七号）第二十五条第一項 → e-Gov law 425AC0000000107, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-14/par-2: 都市再生特別措置法第二十条第一項 → e-Gov law 414AC0000000022, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection
- art-14/par-2: 前項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- art-14/par-2: 第一号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1
- art-14/par-2: 第二号 → 租税特別措置法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2
- art-14/par-2/item-1: 都市再生特別措置法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-14/par-2/item-2: 都市再生特別措置法第二条第三項 → e-Gov law 414AC0000000022, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-14/par-2/item-2: 前号 → 租税特別措置法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-1
- art-14/par-3: 前条第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
- art-14/par-3: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- art-14/par-4: 前条第二項 → 租税特別措置法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-13/par-2
- art-14/par-4: 第十一条第三項 → 租税特別措置法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-11/par-3
- art-14/par-4: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- art-14/par-4: 前項 → 租税特別措置法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3
- art-14/par-5: 前項 → 租税特別措置法 第十四条第四項 (Article 14, paragraph (4)), art-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-14/par-4
- art-14/par-5: 第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- art-14/par-5: 第三項 → 租税特別措置法 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-14/par-3
- art-19/par-1/item-1: 第十条の三から第十条の五まで → 租税特別措置法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/special-taxation-measures-act/art-13 · https://japanlaw.org/l/332AC0000000026/art-13
- art-19/par-1/item-1: 第十条の五の六 → 租税特別措置法 第十条の五の六 (Article 10-5-6), art-10-5-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/special-taxation-measures-act/art-11 · https://japanlaw.org/l/332AC0000000026/art-11
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2 · https://japanlaw.org/l/332AC0000000026/art-12-2
- art-19/par-1/item-1: 第十条の三から第十条の五まで → 租税特別措置法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3
- art-19/par-1/item-1: 第十条の三から第十条の五まで → 租税特別措置法 第十条の五 (Article 10-5), art-10-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5 · https://japanlaw.org/l/332AC0000000026/art-10-5
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/special-taxation-measures-act/art-12 · https://japanlaw.org/l/332AC0000000026/art-12
- art-19/par-1/item-1: 第十条の五の五 → 租税特別措置法 第十条の五の五 (Article 10-5-5), art-10-5-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5
- art-19/par-1/item-1: 第十条の五の三 → 租税特別措置法 第十条の五の三 (Article 10-5-3), art-10-5-3 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2 · https://japanlaw.org/l/332AC0000000026/art-11-2
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/en/special-taxation-measures-act/art-11-3 · https://japanlaw.org/l/332AC0000000026/art-11-3
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/en/special-taxation-measures-act/art-11-4 · https://japanlaw.org/l/332AC0000000026/art-11-4
- art-19/par-1/item-1: 第十一条から第十四条まで → 租税特別措置法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/special-taxation-measures-act/art-11-5 · https://japanlaw.org/l/332AC0000000026/art-11-5
- art-19/par-1/item-2: 前号 → 租税特別措置法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1
- art-19/par-2: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-19/par-2: 第十条の二第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-19/par-2: 第十条第八項第一号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-19/par-2: 前項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-19/par-2: 同条第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-19/par-3: 第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-21/par-1: 船舶安全法（昭和八年法律第十一号）第五条第一項第一号 → e-Gov law 308AC0000000011, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-21/par-1: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-1: この項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-1: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-2: この号 → 租税特別措置法 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
- art-21/par-2/item-2: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-2/item-3: 前二号 → 租税特別措置法 第二十一条第二項第一号 (Article 21, paragraph (2), item (i)), art-21/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-1
- art-21/par-2/item-3: 前二号 → 租税特別措置法 第二十一条第二項第二号 (Article 21, paragraph (2), item (ii)), art-21/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-21/par-2/item-2
- art-21/par-2/item-3: 前項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-3: この項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-3: 第五項 → 租税特別措置法 第二十一条第五項 (Article 21, paragraph (5)), art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
- art-21/par-3: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-3: 次項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-3: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-4: この項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-4: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-5: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-5/item-4: 前二項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-5/item-4: 前二項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-5/item-4: 次項 → 租税特別措置法 第二十一条第六項 (Article 21, paragraph (6)), art-21/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-21/par-6
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-21/par-3
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第五項 (Article 21, paragraph (5)), art-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-21/par-5
- art-21/par-6: 前三項 → 租税特別措置法 第二十一条第四項 (Article 21, paragraph (4)), art-21/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-21/par-4
- art-21/par-6: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-6: 第八項 → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-21/par-7: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-8: 所得税法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144
- art-21/par-8: この条 → 租税特別措置法 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/special-taxation-measures-act/art-21 · https://japanlaw.org/l/332AC0000000026/art-21
- art-21/par-8: 第二十四条の二 → 租税特別措置法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
- art-21/par-8: 第一項 → 租税特別措置法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-21/par-1
- art-21/par-9: 前項 → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-21/par-10: 前項 → 租税特別措置法 第二十一条第九項 (Article 21, paragraph (9)), art-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
- art-22/par-1: 第一号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1: 第二号 → 租税特別措置法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
- art-22/par-1: 第三号 → 租税特別措置法 第二十二条第一項第三号 (Article 22, paragraph (1), item (iii)), art-22/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3
- art-22/par-1/item-2: 前号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1/item-3: 次条第一項第一号 → 租税特別措置法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-1
- art-22/par-1/item-3: 前二号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-22/par-1/item-3: 前二号 → 租税特別措置法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-2
- art-22/par-1/item-3/sub-1: 第三項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-1/item-3/sub-2: 同項第二号 → 租税特別措置法 第二十二条第四項第二号 (Article 22, paragraph (4), item (ii)), art-22/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
- art-22/par-1/item-3/sub-2: 第四項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-2: 前項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-3: この項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-3: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-3: この条 → 租税特別措置法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/special-taxation-measures-act/art-22 · https://japanlaw.org/l/332AC0000000026/art-22
- art-22/par-3: 次項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-4: 第二号 → 租税特別措置法 第二十二条第四項第二号 (Article 22, paragraph (4), item (ii)), art-22/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-2
- art-22/par-4: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-4/item-2: 前項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-4/item-2: 前号 → 租税特別措置法 第二十二条第四項第一号 (Article 22, paragraph (4), item (i)), art-22/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-4/item-1
- art-22/par-4/item-2: 次項 → 租税特別措置法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
- art-22/par-5: 前二項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-22/par-5: 第七項 → 租税特別措置法 第二十二条第七項 (Article 22, paragraph (7)), art-22/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/art-22/par-7
- art-22/par-5: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-5: 前二項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-22/par-6: 前条第七項 → 租税特別措置法 第二十一条第七項 (Article 21, paragraph (7)), art-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
- art-22/par-6: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-7: 前条第八項から第十項まで → 租税特別措置法 第二十一条第十項 (Article 21, paragraph (10)), art-21/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
- art-22/par-7: 第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-22/par-7: 前条第八項から第十項まで → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-22/par-7: 前条第八項から第十項まで → 租税特別措置法 第二十一条第九項 (Article 21, paragraph (9)), art-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
- art-23/par-1: 前条第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-23/par-1: 同条第五項 → 租税特別措置法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5
- art-23/par-1: 第一号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1
- art-23/par-1/item-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-23/par-1/item-2: 前条第三項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3
- art-23/par-1/item-2: 同条第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1
- art-23/par-1/item-2: 第四項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4
- art-23/par-2: 前項 → 租税特別措置法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1
- art-24-2/par-1: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第十二条第一項 → e-Gov law 355AC0000000065, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-24-2/par-1: 同法第十四条の四第一項 → e-Gov law 355AC0000000065, 第十四条の四第一項 (Article 14-4, paragraph (1)), art-14-4/par-1 — not held in this collection
- art-24-2/par-1: 同法第十九条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-24-2/par-1: 農業の担い手に対する経営安定のための交付金の交付に関する法律（平成十八年法律第八十八号）第三条第一項 → e-Gov law 418AC0000000088, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-24-2/par-1: 第四条第一項 → e-Gov law 418AC0000000088, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-24-2/par-1: 農業経営基盤強化促進法第十三条第二項 → e-Gov law 355AC0000000065, 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — not held in this collection
- art-24-2/par-1: 同法第十四条の五第二項 → e-Gov law 355AC0000000065, 第十四条の五第二項 (Article 14-5, paragraph (2)), art-14-5/par-2 — not held in this collection
- art-24-2/par-1: 同法第十二条第二項第二号 → e-Gov law 355AC0000000065, 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — not held in this collection
- art-24-2/par-1: 第三項第一号 → 租税特別措置法 第二十四条の二第三項第一号 (Article 24-2, paragraph (3), item (i)), art-24-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
- art-24-2/par-1: 第三項第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-1: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-1: 第一号 → 租税特別措置法 第二十四条の二第一項第一号 (Article 24-2, paragraph (1), item (i)), art-24-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1/item-1
- art-24-2/par-2: この項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-2: 前項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-2: 次項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-2: この条 → 租税特別措置法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2 · https://japanlaw.org/l/332AC0000000026/art-24-2
- art-24-2/par-3: 第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-3: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-3: 第四号 → 租税特別措置法 第二十四条の二第三項第四号 (Article 24-2, paragraph (3), item (iv)), art-24-2/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
- art-24-2/par-3/item-2: 農業経営基盤強化促進法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-24-2/par-3/item-2: この号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-3/item-2: 次条第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-2/par-3/item-2/sub-1: 次条第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-2/par-3/item-4: 前項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-3/item-4: 次項 → 租税特別措置法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第六項 (Article 24-2, paragraph (6)), art-24-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
- art-24-2/par-4: 前二項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-4: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第八項 (Article 24-2, paragraph (8)), art-24-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
- art-24-2/par-4: 前二項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-4: 第六項から第八項まで → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-5: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-5: 第二十一条第七項 → 租税特別措置法 第二十一条第七項 (Article 21, paragraph (7)), art-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-21/par-7
- art-24-2/par-6: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第十項 (Article 21, paragraph (10)), art-21/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-21/par-10
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第八項 (Article 21, paragraph (8)), art-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-21/par-8
- art-24-2/par-6: 第二十一条第八項から第十項まで → 租税特別措置法 第二十一条第九項 (Article 21, paragraph (9)), art-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-21/par-9
- art-24-2/par-7: 所得税法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-29
- art-24-2/par-7: 第三項第一号 → 租税特別措置法 第二十四条の二第三項第一号 (Article 24-2, paragraph (3), item (i)), art-24-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-1
- art-24-2/par-7: 第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-2/par-7: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-7: 第三項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-7: 第四号 → 租税特別措置法 第二十四条の二第三項第四号 (Article 24-2, paragraph (3), item (iv)), art-24-2/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-4
- art-24-2/par-8: 第三項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-8: 前項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-9: 第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-9: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-10: 第五項 → 租税特別措置法 第二十四条の二第五項 (Article 24-2, paragraph (5)), art-24-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-5
- art-24-2/par-10: 第六項 → 租税特別措置法 第二十四条の二第六項 (Article 24-2, paragraph (6)), art-24-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-6
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-2/par-10: 第八項 → 租税特別措置法 第二十四条の二第八項 (Article 24-2, paragraph (8)), art-24-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-8
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-2/par-10: 第七項 → 租税特別措置法 第二十四条の二第七項 (Article 24-2, paragraph (7)), art-24-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-7
- art-24-2/par-10: 前項 → 租税特別措置法 第二十四条の二第九項 (Article 24-2, paragraph (9)), art-24-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-9
- art-24-2/par-10: 第一項から第四項まで → 租税特別措置法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
- art-24-3/par-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-24-3/par-1: 農業経営基盤強化促進法第四条第一項第一号 → e-Gov law 355AC0000000065, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-24-3/par-1: 同法第十九条第一項 → e-Gov law 355AC0000000065, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-24-3/par-1: 同条第八項 → e-Gov law 355AC0000000065, 第十九条第八項 (Article 19, paragraph (8)), art-19/par-8 — not held in this collection
- art-24-3/par-1: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第八条第四項 → e-Gov law 344AC0000000058, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-24-3/par-1: 同法第三条第四号 → e-Gov law 344AC0000000058, 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — not held in this collection
- art-24-3/par-1: 前条第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-3/par-1: この項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-3/par-1: 第五項 → 租税特別措置法 第二十四条の三第五項 (Article 24-3, paragraph (5)), art-24-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-5
- art-24-3/par-1: 第四項 → 租税特別措置法 第二十四条の三第四項 (Article 24-3, paragraph (4)), art-24-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-4
- art-24-3/par-1: 同条第四項 → 租税特別措置法 第二十四条の二第四項 (Article 24-2, paragraph (4)), art-24-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-4
- art-24-3/par-1/item-1/sub-1: 同条第二項 → 租税特別措置法 第二十四条の二第二項 (Article 24-2, paragraph (2)), art-24-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-2
- art-24-3/par-1/item-1/sub-1: 第二号 → 租税特別措置法 第二十四条の二第三項第二号 (Article 24-2, paragraph (3), item (ii)), art-24-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3/item-2
- art-24-3/par-1/item-1/sub-1: 前条第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-3/par-1/item-1/sub-1: 第三項 → 租税特別措置法 第二十四条の二第三項 (Article 24-2, paragraph (3)), art-24-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-3
- art-24-3/par-1/item-1/sub-2: 前条第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- art-24-3/par-2: 前項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-3/par-3: 前項 → 租税特別措置法 第二十四条の三第二項 (Article 24-3, paragraph (2)), art-24-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-2
- art-24-3/par-3: 第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-3/par-4: 第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-24-3/par-4: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-24-3/par-5: 第一項 → 租税特別措置法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-24-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-3/par-1
- art-25/par-1: 家畜改良増殖法（昭和二十五年法律第二百九号）第三十二条の九第一項 → e-Gov law 325AC0000000209, 第三十二条の九第一項 (Article 32-9, paragraph (1)), art-32-9/par-1 — not held in this collection
- art-25/par-1: 所得税法第二条第一項第三十五号 → 所得税法 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-35 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-35
- art-25/par-1: 次項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-1/item-1: 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項 → e-Gov law 331AC0000000123, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-25/par-2: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-2/item-1: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-2/item-2: 前項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-3: 前二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-3: 前二項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-4: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-4: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-5: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-5: 前項 → 租税特別措置法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/art-25/par-4
- art-25/par-5: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25/par-6: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-25/par-6: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-7: 第二項 → 租税特別措置法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/art-25/par-2
- art-25/par-7: 第一項 → 租税特別措置法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/art-25/par-1
- art-25-2/par-1: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-1: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-1: 第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3
- art-25-2/par-1: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-1/item-2: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-1/item-2: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-1/item-2: 第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3
- art-25-2/par-1/item-2: 第三項第二号 → 租税特別措置法 第二十五条の二第三項第二号 (Article 25-2, paragraph (3), item (ii)), art-25-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-2
- art-25-2/par-1/item-2: 次条第一項 → 租税特別措置法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
- art-25-2/par-2: 前項 → 租税特別措置法 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-1
- art-25-2/par-3: 同法第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- art-25-2/par-3: 同法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-3: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-3: 所得税法第六十七条第一項 → 所得税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/income-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000033/art-67/par-1
- art-25-2/par-3/item-2: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-25-2/par-3/item-2: 第二十七条第二項 → 所得税法 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/income-tax-act/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/art-27/par-2
- art-25-2/par-4: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-4: 同項第一号 → 租税特別措置法 第二十五条の二第三項第一号 (Article 25-2, paragraph (3), item (i)), art-25-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3/item-1
- art-25-2/par-4/item-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項 → e-Gov law 410AC0000000025, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-25-2/par-4/item-1: 第五条第一項 → e-Gov law 410AC0000000025, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-25-2/par-4/item-1: 第三項 → e-Gov law 410AC0000000025, 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — not held in this collection
- art-25-2/par-4/item-1: 同法第二条第三号 → e-Gov law 410AC0000000025, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-25-2/par-4/item-1: 同条第六号 → e-Gov law 410AC0000000025, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- art-25-2/par-4/item-1: 同法第八条第四項 → e-Gov law 410AC0000000025, 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — not held in this collection
- art-25-2/par-4/item-1: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-4/item-2: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-25-2/par-4/item-2: 前項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-5: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-25-2/par-6: 第四項 → 租税特別措置法 第二十五条の二第四項 (Article 25-2, paragraph (4)), art-25-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4
- art-25-2/par-6: 同項第二号 → 租税特別措置法 第二十五条の二第四項第二号 (Article 25-2, paragraph (4), item (ii)), art-25-2/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-2
- art-25-2/par-6: 第三項 → 租税特別措置法 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-25-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-3
- art-26/par-1: 所得税法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1
- art-26/par-2: 前項 → 租税特別措置法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
- art-26/par-2/item-1: 防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項 → e-Gov law 327AC0000000266, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- art-26/par-2/item-1: 国民健康保険法第五十四条の三第一項 → e-Gov law 333AC0000000192, 第五十四条の三第一項 (Article 54-3, paragraph (1)), art-54-3/par-1 — not held in this collection
- art-26/par-2/item-1: 高齢者の医療の確保に関する法律第八十二条第一項 → e-Gov law 357AC0000000080, 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — not held in this collection
- art-26/par-2/item-1: この号 → 租税特別措置法 第二十六条第二項第一号 (Article 26, paragraph (2), item (i)), art-26/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-2/item-1
- art-26/par-2/item-2: 同法第十五条の二第一項第一号 → e-Gov law 325AC0000000144, 第十五条の二第一項第一号 (Article 15-2, paragraph (1), item (i)), art-15-2/par-1/item-1 — not held in this collection
- art-26/par-2/item-2: 同条第二項 → e-Gov law 325AC0000000144, 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — not held in this collection
- art-26/par-2/item-2: 同条第一項第五号 → e-Gov law 325AC0000000144, 第十五条の二第一項第五号 (Article 15-2, paragraph (1), item (v)), art-15-2/par-1/item-5 — not held in this collection
- art-26/par-2/item-2: 同条第五項 → e-Gov law 325AC0000000144, 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — not held in this collection
- art-26/par-2/item-2: 同条第一項第四号 → e-Gov law 325AC0000000144, 第十五条の二第一項第四号 (Article 15-2, paragraph (1), item (iv)), art-15-2/par-1/item-4 — not held in this collection
- art-26/par-2/item-2: 同条第四項 → e-Gov law 325AC0000000144, 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — not held in this collection
- art-26/par-3: 第一項 → 租税特別措置法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
- art-26/par-4: 前項 → 租税特別措置法 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/art-26/par-3
- art-26/par-4: 第一項 → 租税特別措置法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/art-26/par-1
- art-27/par-1: 所得税法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- art-27/par-1: 同法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3
- art-27/par-1: 所得税法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1
- art-27/par-1: 家内労働法（昭和四十五年法律第六十号）第二条第二項 → e-Gov law 345AC0000000060, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-27/par-1: この条 → 租税特別措置法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/special-taxation-measures-act/art-27 · https://japanlaw.org/l/332AC0000000026/art-27
- art-27-2/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第三条第一項 → e-Gov law 417AC0000000040, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-27-2/par-1: この条 → 租税特別措置法 第二十七条の二 (Article 27-2), art-27-2 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2 · https://japanlaw.org/l/332AC0000000026/art-27-2
- art-27-2/par-2: 前項 → 租税特別措置法 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1
- art-27-2/par-3: 前項 → 租税特別措置法 第二十七条の二第二項 (Article 27-2, paragraph (2)), art-27-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2
- art-27-2/par-4: 前二項 → 租税特別措置法 第二十七条の二第二項 (Article 27-2, paragraph (2)), art-27-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-2
- art-27-2/par-4: 前二項 → 租税特別措置法 第二十七条の二第三項 (Article 27-2, paragraph (3)), art-27-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-3
- art-27-2/par-4: 第一項 → 租税特別措置法 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-27-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-27-2/par-1
- art-28/par-1/item-2: 同法第二条第二項 → e-Gov law 352AC0000000084, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-28/par-1/item-3: 金属鉱業等鉱害対策特別措置法（昭和四十八年法律第二十六号）第十二条 → e-Gov law 348AC0000000026, 第十二条 (Article 12), art-12 — not held in this collection
- art-28/par-1/item-4: 同条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-28/par-1/item-4: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-28/par-2: 前項 → 租税特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1
- art-28/par-2: 第二号 → 租税特別措置法 第二十八条第一項第二号 (Article 28, paragraph (1), item (ii)), art-28/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28/par-1/item-2
- art-28/par-3: 第一項 → 租税特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/art-28/par-1
- art-28-2/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-28-2/par-1: この条 → 租税特別措置法 第二十八条の二 (Article 28-2), art-28-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2 · https://japanlaw.org/l/332AC0000000026/art-28-2
- art-28-2/par-1: この項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-1: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-28-2/par-1: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), art-10/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6
- art-28-2/par-2: 前項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-3: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-4: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第四項 (Article 28-2, paragraph (4)), art-28-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-4
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第二項 (Article 28-2, paragraph (2)), art-28-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-2
- art-28-2/par-5: 前三項 → 租税特別措置法 第二十八条の二第三項 (Article 28-2, paragraph (3)), art-28-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-3
- art-28-2/par-5: 第一項 → 租税特別措置法 第二十八条の二第一項 (Article 28-2, paragraph (1)), art-28-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- art-28-2-2/par-1: 所得税法第四十四条の二第一項 → 所得税法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/en/income-tax-act/art-44-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-1
- art-28-2-2/par-1: 次項 → 租税特別措置法 第二十八条の二の二第二項 (Article 28-2-2, paragraph (2)), art-28-2-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2
- art-28-2-2/par-1: この項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
- art-28-2-2/par-1: この条 → 租税特別措置法 第二十八条の二の二 (Article 28-2-2), art-28-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2
- art-28-2-2/par-2: 前項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
- art-28-2-2/par-3: 前項 → 租税特別措置法 第二十八条の二の二第二項 (Article 28-2-2, paragraph (2)), art-28-2-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-2
- art-28-2-2/par-3: 第一項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
- art-28-2-2/par-4: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-28-2-2/par-4: 第一項 → 租税特別措置法 第二十八条の二の二第一項 (Article 28-2-2, paragraph (1)), art-28-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2-2/par-1
- art-28-3/par-1: 所得税法第二条第一項第二十二号 → 所得税法 第二条第一項第二十二号 (Article 2, paragraph (1), item (xxii)), art-2/par-1/item-22 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-22 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-22
- art-28-3/par-1: この条 → 租税特別措置法 第二十八条の三 (Article 28-3), art-28-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3 · https://japanlaw.org/l/332AC0000000026/art-28-3
- art-28-3/par-1: この項 → 租税特別措置法 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
- art-28-3/par-2: この条 → 租税特別措置法 第二十八条の三 (Article 28-3), art-28-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3 · https://japanlaw.org/l/332AC0000000026/art-28-3
- art-28-3/par-3: 前項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-4: 前項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-4: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-5: 第一項 → 租税特別措置法 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
- art-28-3/par-5: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-5: 次項 → 租税特別措置法 第二十八条の三第六項 (Article 28-3, paragraph (6)), art-28-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-6
- art-28-3/par-5: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-6: 前項 → 租税特別措置法 第二十八条の三第五項 (Article 28-3, paragraph (5)), art-28-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-5
- art-28-3/par-6: 第一項 → 租税特別措置法 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
- art-28-3/par-6: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-7: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-7: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-7/item-1: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-7/item-1: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-7/item-2: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-7/item-2: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-8: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-28-3/par-8: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-28-3/par-8: 前項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-28-3/par-9: 前項 → 租税特別措置法 第二十八条の三第八項 (Article 28-3, paragraph (8)), art-28-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-8
- art-28-3/par-9: 第七項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-28-3/par-9/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-28-3/par-9/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-28-3/par-9/item-1: 第七項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-28-3/par-9/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-28-3/par-9/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-28-3/par-9/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-28-3/par-9/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-28-3/par-9/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-28-3/par-9/item-2: 第七項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-28-3/par-9/item-2: 租税特別措置法第二条第一項第十号 → 租税特別措置法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
- art-28-3/par-9/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-28-3/par-9/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-28-3/par-9/item-3: 前号 → 租税特別措置法 第二十八条の三第九項第二号 (Article 28-3, paragraph (9), item (ii)), art-28-3/par-9/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-9/item-2
- art-28-3/par-10: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-10: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-11: 第三項 → 租税特別措置法 第二十八条の三第三項 (Article 28-3, paragraph (3)), art-28-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-3
- art-28-3/par-11: 第十九条第一項 → 租税特別措置法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1
- art-28-3/par-11: 次項 → 租税特別措置法 第二十八条の三第十二項 (Article 28-3, paragraph (12)), art-28-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-12
- art-28-3/par-11: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-3/par-12: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-28-3/par-12: 第一項 → 租税特別措置法 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-1
- art-28-3/par-12: 第二項 → 租税特別措置法 第二十八条の三第二項 (Article 28-3, paragraph (2)), art-28-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-2
- art-28-4/par-1: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-28-4/par-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-28-4/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-28-4/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-28-4/par-1: 次項 → 租税特別措置法 第二十八条の四第二項 (Article 28-4, paragraph (2)), art-28-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-2
- art-28-4/par-1: 第三項第一号 → 租税特別措置法 第二十八条の四第三項第一号 (Article 28-4, paragraph (3), item (i)), art-28-4/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
- art-28-4/par-1: この条 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/income-tax-act/art-85 · https://japanlaw.org/l/340AC0000000033/art-85
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-28-4/par-1/item-1: 所得税法第七十二条から第八十七条まで → 所得税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87
- art-28-4/par-1/item-1: 次号 → 租税特別措置法 第二十八条の四第一項第二号 (Article 28-4, paragraph (1), item (ii)), art-28-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1/item-2
- art-28-4/par-1/item-1: 第五項第二号 → 租税特別措置法 第二十八条の四第五項第二号 (Article 28-4, paragraph (5), item (ii)), art-28-4/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-2
- art-28-4/par-1/item-2: この項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-2: 前項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-3: 第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-3/item-1: この項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- art-28-4/par-3/item-2: 第四号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-3/item-3: 第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- art-28-4/par-3/item-3: 次号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-3/item-3: 前二号 → 租税特別措置法 第二十八条の四第三項第二号 (Article 28-4, paragraph (3), item (ii)), art-28-4/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-2
- art-28-4/par-3/item-3: 前二号 → 租税特別措置法 第二十八条の四第三項第一号 (Article 28-4, paragraph (3), item (i)), art-28-4/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-1
- art-28-4/par-3/item-4: 都市計画法（昭和四十三年法律第百号）第二十九条第一項 → e-Gov law 343AC0000000100, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-28-4/par-3/item-4: 同法第四条第二項 → e-Gov law 343AC0000000100, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-28-4/par-3/item-4: 同条第十二項 → e-Gov law 343AC0000000100, 第四条第十二項 (Article 4, paragraph (12)), art-4/par-12 — not held in this collection
- art-28-4/par-3/item-4: この項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- art-28-4/par-3/item-5: 前号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-3/item-5/sub-2: 前号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-3/item-6: 第四号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-3/item-6: 前二号 → 租税特別措置法 第二十八条の四第三項第五号 (Article 28-4, paragraph (3), item (v)), art-28-4/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5
- art-28-4/par-3/item-8: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第三号 → 宅地建物取引業法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/real-estate-brokerage-act/art-2/par-1/item-3 · https://japanlaw.org/l/327AC1000000176/art-2/par-1/item-3
- art-28-4/par-4: 第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-4: 前項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- art-28-4/par-4: 同項第四号 → 租税特別措置法 第二十八条の四第三項第四号 (Article 28-4, paragraph (3), item (iv)), art-28-4/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-4
- art-28-4/par-5: 第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 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/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の三 (Article 2, paragraph (1), item (xxxiv-3)), art-2/par-1/item-34-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-3
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の五 (Article 2, paragraph (1), item (xxxiv-5)), art-2/par-1/item-34-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-5
- art-28-4/par-5/item-1: 租税特別措置法第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の二 (Article 2, paragraph (1), item (xxxiii-2)), art-2/par-1/item-33-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-2
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の三 (Article 2, paragraph (1), item (xxxiii-3)), art-2/par-1/item-33-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-3
- art-28-4/par-5/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の四 (Article 2, paragraph (1), item (xxxiii-4)), art-2/par-1/item-33-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-4
- art-28-4/par-5/item-2: 所得税法第四十四条の二第二項 → 所得税法 第四十四条の二第二項 (Article 44-2, paragraph (2)), art-44-2/par-2 — https://japanlaw.org/en/income-tax-act/art-44-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-44-2/par-2
- art-28-4/par-5/item-2: 第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- art-28-4/par-5/item-2: 第七十条 → 所得税法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act/art-70 · https://japanlaw.org/l/340AC0000000033/art-70
- art-28-4/par-5/item-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 · https://japanlaw.org/l/340AC0000000033/art-71
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/income-tax-act/art-85 · https://japanlaw.org/l/340AC0000000033/art-85
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-28-4/par-5/item-2: 第七十二条から第八十七条まで → 所得税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87
- art-28-4/par-5/item-3: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-28-4/par-5/item-3: 所得税法第九十二条 → 所得税法 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/income-tax-act/art-92 · https://japanlaw.org/l/340AC0000000033/art-92
- art-28-4/par-5/item-3: 同法第九十二条第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- art-28-4/par-5/item-3: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-28-4/par-5/item-3: 同条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2
- art-28-4/par-5/item-3: 租税特別措置法第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-5/item-4: 第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-28-4/par-6: 第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
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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-20261007T211206-015, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-016, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-017, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-018, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-019, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-020, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-021, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-022, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-023, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-024, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-025, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-026, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-027, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-028, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-029, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-030, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-031, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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