# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五節の二 (Chapter 2, Section 5-2)

- 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: 第五節の二 (Chapter 2, Section 5-2) — address `ch-2/sec-5-2`
- 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-5-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-2/sec-5-2
- 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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## 第五節の二　令和六年分における特別税額控除 — Section 5-2 Special Tax Credits for 2024
<sup>heading: machine translation, not official</sup>
<sup>ch-2/sec-5-2 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-5-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-5-2</sup>

### 第四十一条の三の三（令和六年分における所得税額の特別控除） — Special Income Tax Credit for 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3</sup>

  **第一項**  居住者の令和六年分の所得税については、その者のその年分の所得税の額から、令和六年分特別税額控除額を控除する。ただし、その者のその年分の所得税に係るその年の合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。以下この節において同じ。）が千八百五万円を超える場合については、この限りでない。
  <sup>art-41-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1</sup>
  For the income tax of a resident for 2024, the special tax credit amount for 2024 is deducted from the amount of income tax for that year; provided, however, that this does not apply where the resident's total income for that year relating to income tax for that year (meaning total income under Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies hereinafter in this Section) exceeds 18,050,000 yen.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する令和六年分特別税額控除額は、居住者について三万円（同一生計配偶者（所得税法第二条第一項第三十三号に規定する同一生計配偶者をいい、居住者に限る。以下この節において同じ。）又は扶養親族（同条第一項第三十四号に規定する扶養親族をいい、居住者に限る。以下この節において同じ。）を有する居住者については、三万円に当該同一生計配偶者又は当該扶養親族一人につき三万円を加算した金額）とする。
  <sup>art-41-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2</sup>
  The special tax credit amount for 2024 prescribed in the preceding paragraph is 30,000 yen for a resident (or, for a resident who has a spouse in the same household (meaning a spouse in the same household prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act, limited to a resident; the same applies hereinafter in this Section) or a dependent (meaning a dependent prescribed in item (xxxiv) of that paragraph, limited to a resident; the same applies hereinafter in this Section), the amount obtained by adding 30,000 yen per spouse in the same household or dependent to 30,000 yen).
  <sup>machine translation, not official</sup>

  **第三項**  前二項の場合において、その者が同一生計配偶者又は扶養親族に該当するかどうかの判定は、その年十二月三十一日（その居住者がその年の中途において死亡し、又は出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その死亡又は出国の時）の現況による。ただし、その判定に係る者がその当時既に死亡している場合は、その死亡の時の現況による。
  <sup>art-41-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-3</sup>
  In the cases referred to in the preceding two paragraphs, whether a person falls under a spouse in the same household or a dependent is determined based on the circumstances as of December 31 of that year (or, if the resident dies, or there is an absence from Japan (meaning an absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of the resident, during the year, as of the time of the death or the absence from Japan); provided, however, that if the person subject to the determination has already died at that time, it is determined based on the circumstances as of the time of the death.
  <sup>machine translation, not official</sup>

  **第四項**  所得税法第九十二条第二項の規定は、第一項の規定による控除をすべき金額について準用する。この場合において、同条第二項中「前項の規定による控除」とあるのは「前項及び租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定による控除」と、「当該控除をすべき金額」とあるのは「これらの控除をすべき金額の合計額」と読み替えるものとする。
  <sup>art-41-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-4</sup>
  The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under paragraph (1). In this case, the phrase "the credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the credit under the preceding paragraph and Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)", and the phrase "the amount allowed as the credit" with "the total of the amounts allowed as those credits".
  <sup>machine translation, not official</sup>

  **第五項**  居住者の令和六年分の所得税の確定申告書の提出に係る所得税法第百二十条第一項の規定の適用については、同項中「配当控除の額」とあるのは、「配当控除の額と租税特別措置法第四十一条の三の三第一項（令和六年分における所得税額の特別控除）の規定により控除される金額との合計額」とする。
  <sup>art-41-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-5</sup>
  With regard to the application of the provisions of Article 120, paragraph (1) of the Income Tax Act to the filing of a final return for the income tax of a resident for 2024, the phrase "the amount of dividend tax credit" in that paragraph is deemed to be replaced with "the total of the amount of dividend tax credit and the amount deducted pursuant to the provisions of Article 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
  <sup>machine translation, not official</sup>

  **第六項**  令和六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四十一条の三の三第一項（令和六年分における所得税額の特別控除）」とする。
  <sup>art-41-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-6</sup>
  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 2024, 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 41-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Income Tax Credit for 2024)".
  <sup>machine translation, not official</sup>

  **第七項**  第一項の規定による控除は、所得税法第二編第三章第二節の規定、第四十一条第一項の規定その他の財務省令で定める規定の適用がある場合には、これらの規定を適用した後に行うものとする。
  <sup>art-41-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-7</sup>
  Where the provisions of Part II, Chapter III, Section 2 of the Income Tax Act, the provisions of Article 41, paragraph (1) or any other provisions specified by Order of the Ministry of Finance apply, the deduction under paragraph (1) is to be made after applying those provisions.
  <sup>machine translation, not official</sup>

### 第四十一条の三の四（令和六年分の所得税に係る予定納税額の納期等の特例） — Special Provisions on the Payment Period, etc. of Tax Prepayment Relating to Income Tax for 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4</sup>

  **第一項**  居住者の令和六年分の所得税に係る予定納税額（所得税法第二条第一項第三十六号に規定する予定納税額をいう。以下この条及び第四十一条の三の六において同じ。）の納期及び予定納税額の減額の承認の申請の期限については、次に定めるところによる。
  <sup>art-41-3-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1</sup>
  The payment period of the tax prepayment (meaning the tax prepayment prescribed in Article 2, paragraph (1), item (xxxvi) of the Income Tax Act; the same applies hereinafter in this Article and Article 41-3-6) relating to the income tax of a resident for 2024 and the time limit for applying for approval for a reduction of the tax prepayment are as follows:
  <sup>machine translation, not official</sup>

    **一**  所得税法第百四条の規定の適用については、同条第一項中「同月三十一日」とあるのは、「九月三十日」とする。
    <sup>art-41-3-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1</sup>
    with regard to the application of the provisions of Article 104 of the Income Tax Act, the phrase "July 31" in paragraph (1) of that Article is deemed to be replaced with "September 30";
    <sup>machine translation, not official</sup>

    **二**  所得税法第百十一条の規定の適用については、同条第一項中「その年七月十五日」とあるのは「その年七月三十一日」と、同条第三項中「経過した日」とあるのは「経過した日（第一項の申請の期限に係る同日が令和六年七月三十一日以前である場合には、同日）」とする。
    <sup>art-41-3-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2</sup>
    with regard to the application of the provisions of Article 111 of the Income Tax Act, the phrase "July 15 of that year" in paragraph (1) of that Article is deemed to be replaced with "July 31 of that year", and the phrase "the day on which it has elapsed" in paragraph (3) of that Article with "the day on which it has elapsed (or, if that day relating to the time limit for the application under paragraph (1) is on or before July 31, 2024, that date)".
    <sup>machine translation, not official</sup>

### 第四十一条の三の五（令和六年分の所得税に係る予定納税に係る特別控除の額の控除） — Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-5</sup>

  **第一項**  居住者（所得税法第百七条第一項各号に掲げる居住者を除く。）の令和六年分の所得税に係る前条第一号の規定により読み替えて適用される同法第百四条第一項の規定により同項に規定する第一期（次条第三項第一号及び第四項第一号において「第一期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。
  <sup>art-41-3-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1</sup>
  The amount of income tax to be paid during the first period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "first period" in paragraph (3), item (i) and paragraph (4), item (i) of the following Article) pursuant to the provisions of that paragraph as applied with the replacement of terms under item (i) of the preceding Article, relating to the income tax for 2024 of a resident (excluding a resident listed in any of the items of Article 107, paragraph (1) of that Act), is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
  <sup>machine translation, not official</sup>

  **第二項**  所得税法第百七条第一項各号に掲げる居住者の令和六年分の所得税に係る同項の規定により同法第百四条第一項に規定する第二期（次条第三項第二号、第四項及び第五項において「第二期」という。）において納付すべき所得税の額は、当該所得税の額に相当する金額から予定納税特別控除額を控除した金額に相当する金額とする。
  <sup>art-41-3-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2</sup>
  The amount of income tax to be paid during the second period prescribed in Article 104, paragraph (1) of the Income Tax Act (referred to as the "second period" in paragraph (3), item (ii), paragraph (4) and paragraph (5) of the following Article) pursuant to the provisions of Article 107, paragraph (1) of that Act, relating to the income tax for 2024 of a resident listed in any of the items of that paragraph, is the amount equivalent to the amount after deducting the special deduction from tax prepayment from the amount equivalent to that amount of income tax.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する予定納税特別控除額は、三万円とする。
  <sup>art-41-3-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3</sup>
  The special deduction from tax prepayment prescribed in the preceding two paragraphs is 30,000 yen.
  <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項の規定による控除をした後の金額に相当する金額は所得税法第百四条第一項の規定により納付すべき所得税の額と、第二項の規定による控除をした後の金額に相当する金額は同法第百七条第一項の規定により納付すべき所得税の額とみなす。
  <sup>art-41-3-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-4</sup>
  With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) is deemed to be the amount of income tax to be paid under Article 104, paragraph (1) of the Income Tax Act, and the amount equivalent to the amount after the deduction under paragraph (2) is deemed to be the amount of income tax to be paid under Article 107, paragraph (1) of that Act.
  <sup>machine translation, not official</sup>

### 第四十一条の三の六（令和六年分の所得税の予定納税額の減額の承認の申請の特例） — Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6</sup>

  **第一項**  居住者（第四十一条の三の三第二項に規定する令和六年分特別税額控除額の金額が三万円を超えると見込まれ、かつ、令和六年分の所得税に係るその年の合計所得金額が千八百五万円以下であると見込まれる者に限る。）の令和六年分の所得税につき予定納税額から減額の承認に係る予定納税特別控除額の控除を受けようとする場合における第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請については、同条第一項中「申告納税見積額が予定納税基準額」とあるのは「申告納税見積額から租税特別措置法第四十一条の三の六第六項（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する減額の承認に係る予定納税特別控除額を控除した金額が予定納税基準額から同法第四十一条の三の五第三項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）に規定する予定納税特別控除額を控除した金額」と、「第一期及び第二期」とあるのは「第一期又は第二期」と、同条第二項中「申告納税見積額が」とあるのは「申告納税見積額から租税特別措置法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額を控除した金額が」と、同項第一号中「（前項」とあるのは「から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額（前項」と、「申告納税見積額」とあるのは「申告納税見積額から同法第四十一条の三の六第六項に規定する減額の承認に係る予定納税特別控除額を控除した金額」と、同項第二号中「予定納税基準額」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額」として、同条の規定を適用することができる。
  <sup>art-41-3-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1</sup>
  With regard to an application under Article 111, paragraph (1) or paragraph (2) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (ii), where a resident (limited to a person whose special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2) is expected to exceed 30,000 yen and whose total income for 2024 relating to income tax for that year is expected to be 18,050,000 yen or less) seeks to receive a deduction of the special deduction from tax prepayment subject to approval for a reduction from the tax prepayment for the income tax for 2024, the resident may apply the provisions of that Article, deeming the phrase "the estimated tax due on filing is expected to be less than the tax prepayment calculation base" in paragraph (1) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024) from the estimated tax due on filing is expected to be less than the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of that Act (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base", the phrase "the first period and the second period" to be replaced with "the first period or the second period", the phrase "the estimated tax due on filing is" in paragraph (2) of that Article to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation from the estimated tax due on filing is", the phrase "the tax prepayment calculation base (or" in item (i) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base (or", the phrase "the estimated tax due on filing" in that item to be replaced with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of that Act from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" in item (ii) of that paragraph to be replaced with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用がある場合における所得税法第百十三条の規定の適用については、同条第一項中「という。）」とあるのは「という。）及び減額の承認に係る予定納税特別控除額（租税特別措置法第四十一条の三の六第六項（令和六年分の所得税の予定納税額の減額の承認の申請の特例）に規定する減額の承認に係る予定納税特別控除額をいう。以下この条において同じ。）」と、「若しくは申告納税見積額」とあるのは「若しくは申告納税見積額及び減額の承認に係る予定納税特別控除額」と、同条第二項各号中「申告納税見積額が」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額が」と、「予定納税基準額又は申告納税見積額」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項（令和六年分の所得税に係る予定納税に係る特別控除の額の控除）に規定する予定納税特別控除額を控除した金額又は申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、同条第三項中「その認めた申告納税見積額及び当該申告納税見積額」とあるのは「その認めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、「その定めた申告納税見積額及び当該申告納税見積額」とあるのは「その定めた申告納税見積額及び減額の承認に係る予定納税特別控除額並びにこれらの金額」と、同条第四項中「申告納税見積額」とあるのは「申告納税見積額から減額の承認に係る予定納税特別控除額を控除した金額」と、「予定納税基準額を」とあるのは「予定納税基準額から租税特別措置法第四十一条の三の五第三項に規定する予定納税特別控除額を控除した金額を」とする。
  <sup>art-41-3-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-2</sup>
  With regard to the application of the provisions of Article 113 of the Income Tax Act where the provisions of the preceding paragraph apply, the phrase "referred to as the estimated tax due on filing)" in paragraph (1) of that Article is deemed to be replaced with "referred to as the estimated tax due on filing) and the special deduction from tax prepayment subject to approval for a reduction (meaning the special deduction from tax prepayment subject to approval for a reduction prescribed in Article 41-3-6, paragraph (6) of the Act on Special Measures Concerning Taxation (Special Provisions on Application for Approval for a Reduction of Tax Prepayment of Income Tax for 2024); the same applies hereinafter in this Article)", the phrase "or the estimated tax due on filing" with "or the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction", the phrase "the estimated tax due on filing is" in each item of paragraph (2) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing is", the phrase "the tax prepayment calculation base or the estimated tax due on filing" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation (Deduction of the Amount of Special Deduction for Tax Prepayment Relating to Income Tax for 2024) from the tax prepayment calculation base or the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", the phrase "the estimated tax due on filing so verified and that estimated tax due on filing" in paragraph (3) of that Article with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so verified and those amounts", the phrase "the estimated tax due on filing so established and that estimated tax due on filing" with "the estimated tax due on filing and the special deduction from tax prepayment subject to approval for a reduction so established and those amounts", the phrase "the estimated tax due on filing" in paragraph (4) of that Article with "the amount after deducting the special deduction from tax prepayment subject to approval for a reduction from the estimated tax due on filing", and the phrase "the tax prepayment calculation base" with "the amount after deducting the special deduction from tax prepayment prescribed in Article 41-3-5, paragraph (3) of the Act on Special Measures Concerning Taxation from the tax prepayment calculation base".
  <sup>machine translation, not official</sup>

  **第三項**  令和六年分の所得税につき第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項の規定による申請をした居住者が同項の承認を受けた場合における同法第百十四条第一項の規定の適用については、次に定めるところによる。
  <sup>art-41-3-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3</sup>
  With regard to the application of the provisions of Article 114, paragraph (1) of the Income Tax Act where a resident who has made an application under Article 111, paragraph (1) of that Act as applied with the replacement of terms under Article 41-3-4, item (ii) with regard to the income tax for 2024 has received the approval referred to in that paragraph, the following applies:
  <sup>machine translation, not official</sup>

    **一**  第一期において納付すべき予定納税額は、所得税法第百十四条第一項に規定する三分の一に相当する金額から予定納税特別控除額（前条第三項に規定する予定納税特別控除額をいう。第五項において同じ。）（第一項の規定の適用がある場合には、減額の承認に係る予定納税特別控除額）を控除した金額に相当する金額（第一項に規定する合計所得金額が千八百五万円を超えると見込まれる場合には、当該三分の一に相当する金額）とする。この場合において、当該減額の承認に係る予定納税特別控除額が当該三分の一に相当する金額を超えるときは、当該控除をする金額は、当該三分の一に相当する金額とする。
    <sup>art-41-3-6/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1</sup>
    the tax prepayment to be paid during the first period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (meaning the special deduction from tax prepayment prescribed in paragraph (3) of the preceding Article; the same applies in paragraph (5)) (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-third). In this case, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third;
    <sup>machine translation, not official</sup>

    **二**  前号の場合において、減額の承認に係る予定納税特別控除額を同号の三分の一に相当する金額から控除してもなお控除しきれない金額（以下この号において「控除未済予定納税特別控除額」という。）があるときは、第二期において納付すべき予定納税額は、所得税法第百十四条第一項に規定する三分の一に相当する金額から当該控除未済予定納税特別控除額を控除した金額に相当する金額とする。この場合において、当該控除未済予定納税特別控除額が当該三分の一に相当する金額を超えるときは、当該控除をする金額は、当該三分の一に相当する金額とする。
    <sup>art-41-3-6/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-2</sup>
    in the case referred to in the preceding item, if there is any amount of the special deduction from tax prepayment subject to approval for a reduction that could not be fully deducted even after deducting it from the amount equivalent to one-third referred to in that item (hereinafter referred to as the "undeducted special deduction amount for tax prepayment" in this item), the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment from the amount equivalent to one-third prescribed in Article 114, paragraph (1) of the Income Tax Act. In this case, if the undeducted special deduction amount for tax prepayment exceeds the amount equivalent to that one-third, the amount to be deducted is the amount equivalent to that one-third.
    <sup>machine translation, not official</sup>

  **第四項**  令和六年分の所得税につき所得税法第百十一条第二項の規定による申請をした同項第一号に掲げる居住者が同項の承認を受けた場合における同法第百十四条第二項の規定の適用については、第二期において納付すべき予定納税額は、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とする。
  <sup>art-41-3-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4</sup>
  With regard to the application of the provisions of Article 114, paragraph (2) of the Income Tax Act where a resident listed in item (i) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount specified in each of the following items for the category of cases listed therein:
  <sup>machine translation, not official</sup>

    **一**  第一項の規定により減額の承認に係る予定納税特別控除額を第四十一条の三の四第一号の規定により読み替えて適用される所得税法第百四条第一項の規定により第一期において納付すべき所得税の額に相当する金額（以下この号において「控除前第一期予定納税額」という。）から控除してもなお控除しきれない金額その他の財務省令で定める金額（以下この号において「控除未済等予定納税特別控除額」という。）がある場合　同法第百十四条第二項の申告納税見積額から控除前第一期予定納税額を控除した金額の二分の一に相当する金額から当該控除未済等予定納税特別控除額（当該控除未済等予定納税特別控除額が当該二分の一に相当する金額を超える場合には、当該二分の一に相当する金額）を控除した金額に相当する金額
    <sup>art-41-3-6/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1</sup>
    where there is an amount that could not be fully deducted even after deducting, pursuant to the provisions of paragraph (1), the special deduction from tax prepayment subject to approval for a reduction from the amount equivalent to the amount of income tax to be paid during the first period under Article 104, paragraph (1) of the Income Tax Act as applied with the replacement of terms under Article 41-3-4, item (i) (hereinafter referred to as the "first-period tax prepayment before the deduction" in this item), or any other amount specified by Order of the Ministry of Finance (hereinafter referred to as the "undeducted special deduction amount for tax prepayment, etc." in this item): the amount equivalent to the amount after deducting the undeducted special deduction amount for tax prepayment, etc. (or, if the undeducted special deduction amount for tax prepayment, etc. exceeds the amount equivalent to the one-half, the amount equivalent to that one-half) from the amount equivalent to one-half of the amount after deducting the first-period tax prepayment before the deduction from the estimated tax due on filing referred to in Article 114, paragraph (2) of that Act;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる場合以外の場合　同号の二分の一に相当する金額
    <sup>art-41-3-6/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-2</sup>
    cases other than that listed in the preceding item: the amount equivalent to one-half referred to in that item.
    <sup>machine translation, not official</sup>

  **第五項**  令和六年分の所得税につき所得税法第百十一条第二項の規定による申請をした同項第二号に掲げる居住者が同項の承認を受けた場合における同法第百十四条第三項の規定の適用については、第二期において納付すべき予定納税額は、同項に規定する二分の一に相当する金額から予定納税特別控除額（第一項の規定の適用がある場合には、減額の承認に係る予定納税特別控除額）（当該減額の承認に係る予定納税特別控除額が当該二分の一に相当する金額を超える場合には、当該二分の一に相当する金額）を控除した金額に相当する金額（第一項に規定する合計所得金額が千八百五万円を超えると見込まれる場合には、当該二分の一に相当する金額）とする。
  <sup>art-41-3-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5</sup>
  With regard to the application of the provisions of Article 114, paragraph (3) of the Income Tax Act where a resident listed in item (ii) of Article 111, paragraph (2) of that Act who has made an application under that paragraph with regard to the income tax for 2024 has received the approval referred to in that paragraph, the tax prepayment to be paid during the second period is the amount equivalent to the amount after deducting the special deduction from tax prepayment (or, where the provisions of paragraph (1) apply, the special deduction from tax prepayment subject to approval for a reduction) (or, if the special deduction from tax prepayment subject to approval for a reduction exceeds the amount equivalent to one-half, the amount equivalent to that one-half) from the amount equivalent to one-half prescribed in Article 114, paragraph (3) of that Act (or, if the total income prescribed in paragraph (1) is expected to exceed 18,050,000 yen, the amount equivalent to that one-half).
  <sup>machine translation, not official</sup>

  **第六項**  第一項及び前三項に規定する減額の承認に係る予定納税特別控除額とは、第四十一条の三の四第二号の規定により読み替えて適用される所得税法第百十一条第一項又は第二項の規定による申請に係る同条第四項に規定する申告納税見積額の計算の基準となる日の現況による第四十一条の三の三第二項に規定する令和六年分特別税額控除額の見積額をいう。
  <sup>art-41-3-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6</sup>
  The special deduction from tax prepayment subject to approval for a reduction prescribed in paragraph (1) and the preceding three paragraphs means the estimated amount of the special tax credit amount for 2024 prescribed in Article 41-3-3, paragraph (2), based on the circumstances as of the date that serves as the basis for calculating the estimated tax due on filing prescribed in Article 111, paragraph (4) of the Income Tax Act relating to the application under paragraph (1) or paragraph (2) of that Article as applied with the replacement of terms under Article 41-3-4, item (ii).
  <sup>machine translation, not official</sup>

### 第四十一条の三の七（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7</sup>

  **第一項**  令和六年六月一日において給与等（所得税法第百八十三条第一項に規定する給与等をいう。以下この条及び次条において同じ。）の支払者から主たる給与等（給与所得者の扶養控除等申告書（同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書をいう。第三項第一号及び第二号並びに次条第二項第二号において同じ。）の提出の際に経由した給与等の支払者から支払を受ける給与等をいう。以下この項及び次項において同じ。）の支払を受ける者である居住者の同日以後最初に当該支払者から支払を受ける同年中の主たる給与等（同年分の所得税に係るものに限り、同法第百九十条の規定の適用を受けるものを除く。次項及び第五項において「第一回目控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額は、当該所得税の額に相当する金額（以下この項及び次項において「第一回目控除適用給与等に係る控除前源泉徴収税額」という。）から給与特別控除額を控除した金額に相当する金額とする。この場合において、当該給与特別控除額が当該第一回目控除適用給与等に係る控除前源泉徴収税額を超えるときは、当該控除をする金額は、当該第一回目控除適用給与等に係る控除前源泉徴収税額に相当する金額とする。
  <sup>art-41-3-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1</sup>
  Where a resident is, as of June 1, 2024, a person receiving, from a person paying a salary or other wage (with "salary or other wage" meaning a salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article and the following Article), payment of a principal salary or other wage (meaning a salary or other wage paid by the person paying the salary or other wage via whom the resident's salary income earner's return for deduction for Dependents, etc. (meaning the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of that Act; the same applies in paragraph (3), items (i) and (ii) and in paragraph (2), item (ii) of the following Article) was submitted; the same applies hereinafter in this paragraph and the following paragraph), the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of that Act on the first principal salary or other wage during 2024 that the resident receives from that payer on or after that date (limited to one relating to the income tax for that year and excluding one to which the provisions of Article 190 of that Act apply; referred to as the "first salary or other wage subject to the special deduction" in the following paragraph and paragraph (5)) is the amount equivalent to the amount after deducting the special deduction for salary from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first salary or other wage subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special deduction for salary exceeds the pre-deduction withholding tax on the first salary or other wage subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first salary or other wage subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、給与特別控除額を第一回目控除適用給与等に係る控除前源泉徴収税額から控除してもなお控除しきれない金額（以下この項において「第一回目控除未済給与特別控除額」という。）があるときは、当該第一回目控除未済給与特別控除額を、前項の居住者が第一回目控除適用給与等の支払を受けた日後に当該第一回目控除適用給与等の支払者から支払を受ける令和六年中の主たる給与等（同年分の所得税に係るものに限り、所得税法第百九十条の規定の適用を受けるものを除く。以下この項において「第二回目以降控除適用給与等」という。）につき同法第四編第二章第一節の規定により徴収すべき所得税の額に相当する金額（以下この項において「第二回目以降控除適用給与等に係る控除前源泉徴収税額」という。）から順次控除（それぞれの第二回目以降控除適用給与等に係る控除前源泉徴収税額に相当する金額を限度とする。）をした金額に相当する金額をもつて、それぞれの第二回目以降控除適用給与等につき同節の規定により徴収すべき所得税の額とする。
  <sup>art-41-3-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2</sup>
  In the case referred to in the preceding paragraph, if there is any amount of the special deduction for salary that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first salary or other wage subject to the special deduction (hereinafter referred to as the "special deduction for salary left after the first salary or other wage" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Section on each second or later salary or other wage subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special deduction for salary left after the first salary or other wage (up to the amount equivalent to the pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later salary or other wage subject to the special deduction" in this paragraph) on the principal salaries or other wages during 2024 (limited to those relating to the income tax for that year and excluding those to which the provisions of Article 190 of the Income Tax Act apply; hereinafter each referred to as a "second or later salary or other wage subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first salary or other wage subject to the special deduction after the date on which the resident received payment of the first salary or other wage subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する給与特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。
  <sup>art-41-3-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3</sup>
  The special deduction for salary prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):
  <sup>machine translation, not official</sup>

    **一**  給与所得者の扶養控除等申告書に記載された源泉控除対象配偶者（所得税法第二条第一項第三十三号の四に規定する源泉控除対象配偶者をいい、居住者に限る。第四十一条の三の九第三項第一号において同じ。）で合計所得金額の見積額が四十八万円以下である者
    <sup>art-41-3-7/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1</sup>
    a spouse eligible for withholding deduction (meaning a spouse eligible for withholding deduction prescribed in Article 2, paragraph (1), item (xxxiii)-4 of the Income Tax Act, limited to a resident; the same applies in Article 41-3-9, paragraph (3), item (i)) stated in the salary income earner's return for deduction for Dependents, etc., whose estimated amount of total income is 480,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  給与所得者の扶養控除等申告書に記載された控除対象扶養親族（所得税法第二条第一項第三十四号の二に規定する控除対象扶養親族をいい、居住者に限る。次条第二項第二号及び第四十一条の三の九第三項第二号において同じ。）
    <sup>art-41-3-7/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2</sup>
    a dependent eligible for deduction (meaning a dependent eligible for deduction prescribed in Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, limited to a resident; the same applies in paragraph (2), item (ii) of the following Article and Article 41-3-9, paragraph (3), item (ii)) stated in the salary income earner's return for deduction for Dependents, etc.;
    <sup>machine translation, not official</sup>

    **三**  第五項に規定する申告書に記載された同一生計配偶者（第一号に掲げる者を除く。）
    <sup>art-41-3-7/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3</sup>
    a spouse in the same household (excluding a person listed in item (i)) stated in the return prescribed in paragraph (5);
    <sup>machine translation, not official</sup>

    **四**  第五項に規定する申告書に記載された扶養親族（第二号に掲げる者を除く。）
    <sup>art-41-3-7/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4</sup>
    a dependent (excluding a person listed in item (ii)) stated in the return prescribed in paragraph (5).
    <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項又は第二項の規定による控除をした後の金額に相当する金額は、それぞれ所得税法第四編第二章第一節の規定により徴収すべき所得税の額とみなす。
  <sup>art-41-3-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-4</sup>
  With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act, respectively.
  <sup>machine translation, not official</sup>

  **第五項**  給与等の支払を受ける第一項の居住者は、第一回目控除適用給与等の支払を受ける日までに、第三項第三号又は第四号に掲げる者に係る同項に規定する給与特別控除額について第一項又は第二項の規定の適用を受けようとする旨、これらの者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書を、第一項の給与等の支払者を経由して、その給与等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地。次条第四項において同じ。）の所轄税務署長に提出することができる。
  <sup>art-41-3-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5</sup>
  The resident referred to in paragraph (1) who receives payment of a salary or other wage may, by the date on which the resident receives payment of the first salary or other wage subject to the special deduction, submit a return stating that the resident seeks the application of the provisions of paragraph (1) or paragraph (2) with regard to the special deduction for salary prescribed in paragraph (3) relating to the persons listed in item (iii) or item (iv) of that paragraph, the names and individual numbers of those persons (or, for a person who does not have an individual number, the name) and other matters specified by Order of the Ministry of Finance, via the person paying the salary or other wage referred to in paragraph (1), to the district director having jurisdiction over the place for tax payment under Article 17 of the Income Tax Act (or, where a designation has been made under Article 18, paragraph (2) of that Act, the designated place for tax payment; the same applies in paragraph (4) of the following Article) for the income tax on the salary or other wage.
  <sup>machine translation, not official</sup>

  **第六項**  前項の場合において、同項に規定する申告書をその提出の際に経由すべき給与等の支払者が受け取つたときは、当該申告書は、その受け取つた日に同項に規定する税務署長に提出されたものとみなす。
  <sup>art-41-3-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6</sup>
  In the case referred to in the preceding paragraph, when the person paying the salary or other wage via whom the return prescribed in that paragraph is to be submitted has received the return, the return is deemed to have been submitted to the district director prescribed in that paragraph on the date on which that person has received it.
  <sup>machine translation, not official</sup>

  **第七項**  給与等の支払を受ける第一項の居住者は、第五項に規定する申告書の提出の際に経由すべき給与等の支払者が所得税法第百九十八条第二項に規定する政令で定める要件を満たす場合には、当該申告書の提出に代えて、当該給与等の支払者に対し、当該申告書に記載すべき事項を電磁的方法（同項に規定する電磁的方法をいう。）により提供することができる。この場合においては、同項後段の規定を準用する。
  <sup>art-41-3-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7</sup>
  The resident referred to in paragraph (1) who receives payment of a salary or other wage may, if the person paying the salary or other wage via whom the return prescribed in paragraph (5) is to be submitted satisfies the requirements specified by Cabinet Order prescribed in Article 198, paragraph (2) of the Income Tax Act, provide the matters to be stated in the return to the person paying the salary or other wage by electronic or magnetic means (meaning the electronic or magnetic means prescribed in that paragraph) in lieu of submitting the return. In this case, the provisions of the second sentence of that paragraph apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第八項**  前項の規定の適用がある場合における第六項の規定の適用については、同項中「申告書を」とあるのは「申告書に記載すべき事項を」と、「受け取つた」とあるのは「提供を受けた」とする。
  <sup>art-41-3-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8</sup>
  With regard to the application of the provisions of paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the return" in that paragraph is deemed to be replaced with "the matters to be stated in the return", and the phrase "has received" with "has been provided with".
  <sup>machine translation, not official</sup>

  **第九項**  第五項に規定する申告書の提出を受ける同項の給与等の支払者が、財務省令で定めるところにより、当該申告書に記載されるべき第三項第三号又は第四号に掲げる者の氏名及び個人番号その他の事項を記載した帳簿（当該申告書の提出の前に、これらの者に係る第一項の居住者から所得税法第百九十八条第四項各号に掲げる申告書その他財務省令で定める申告書の提出を受けて作成されたものに限る。）を備えているときは、その居住者は、第五項の規定にかかわらず、当該給与等の支払者に提出する同項に規定する申告書には、当該帳簿に記載されている個人番号の記載を要しないものとする。ただし、当該申告書に記載されるべき氏名又は個人番号が当該帳簿に記載されているこれらの者の氏名又は個人番号と異なるときは、この限りでない。
  <sup>art-41-3-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9</sup>
  Where the person paying the salary or other wage referred to in paragraph (5) who receives the submission of the return prescribed in that paragraph keeps, as provided by Order of the Ministry of Finance, a book stating the names and individual numbers of the persons listed in paragraph (3), item (iii) or item (iv) that are to be stated in the return and other matters (limited to a book prepared upon receiving, before the submission of the return, the submission of a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or any other return specified by Order of the Ministry of Finance from the resident referred to in paragraph (1) relating to those persons), the resident, notwithstanding the provisions of paragraph (5), is not required to state the individual numbers stated in the book in the return prescribed in that paragraph to be submitted to the person paying the salary or other wage; provided, however, that this does not apply if the name or individual number to be stated in the return differs from the name or individual number of those persons stated in the book.
  <sup>machine translation, not official</sup>

  **第十項**  第五項の規定の適用がある場合における所得税法第百九十八条第四項の規定及び第四十一条の三の十二第六項の規定の適用については、同法第百九十八条第四項中「次に掲げる申告書」とあるのは「次に掲げる申告書又は租税特別措置法第四十一条の三の七第五項（令和六年六月以後に支払われる給与等に係る特別控除の額の控除等）に規定する申告書」と、第四十一条の三の十二第六項中「又は所得税法第百九十八条第四項各号に掲げる申告書」とあるのは「、所得税法第百九十八条第四項各号に掲げる申告書又は第四十一条の三の七第五項に規定する申告書」とする。
  <sup>art-41-3-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10</sup>
  With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of paragraph (5) apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-7, paragraph (5) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction for Salaries or Other Wages Paid on or after June 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-7, paragraph (5)".
  <sup>machine translation, not official</sup>

  **第十一項**  給与等の支払を受ける第一項の居住者が、令和六年中の地方税法（昭和二十五年法律第二百二十六号）第四十五条の二第一項に規定する給与につき同法第四十五条の三の二第一項又は第三百十七条の三の二第一項の規定により提出する申告書（同法第四十五条の三の二第三項又は第三百十七条の三の二第三項の規定により提出する申告書を含み、扶養親族（第三項第二号に掲げる者を除く。以下この項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく給与所得者の扶養親族等申告書」という。）をその給与等の支払者に提出（地方税法の規定に基づく給与所得者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の二第五項又は第三百十七条の三の二第五項に規定する電磁的方法による当該地方税法の規定に基づく給与所得者の扶養親族等申告書に記載すべき事項の提供を含む。）をした場合には、この条の規定の適用については、当該地方税法の規定に基づく給与所得者の扶養親族等申告書が当該提出をされた日（当該提出をされた日が同年六月一日前である場合には、同日）に当該扶養親族について記載がある第五項に規定する申告書が提出をされたものとみなす。ただし、当該提出をされた日前に当該申告書が提出（当該申告書の提出に代えて行う第七項に規定する電磁的方法による当該申告書に記載すべき事項の提供を含む。）をされた場合は、この限りでない。
  <sup>art-41-3-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11</sup>
  Where the resident referred to in paragraph (1) who receives payment of a salary or other wage has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act (Act No. 226 of 1950) with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (5) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.
  <sup>machine translation, not official</sup>

  **第十二項**  前項本文の場合には、同項の地方税法の規定に基づく給与所得者の扶養親族等申告書に記載された事項のうち第五項に規定する事項に相当するものは、同項に規定する申告書に記載されたものとみなす。
  <sup>art-41-3-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12</sup>
  In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (5) are deemed to have been stated in the return prescribed in that paragraph.
  <sup>machine translation, not official</sup>

### 第四十一条の三の八（令和六年における年末調整に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8</sup>

  **第一項**  居住者の令和六年中に支払の確定した給与等に対する所得税法第百九十条の規定の適用については、同条第二号に掲げる税額は、当該税額に相当する金額から年末調整特別控除額を控除した金額に相当する金額とする。ただし、その者のその年分の所得税に係るその年の合計所得金額の見積額が千八百五万円を超える場合については、この限りでない。
  <sup>art-41-3-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1</sup>
  With regard to the application of the provisions of Article 190 of the Income Tax Act to the salary or other wage of a resident whose payment has become fixed during 2024, the amount of tax listed in item (ii) of that Article is the amount equivalent to the amount after deducting the special deduction for year-end adjustment from the amount equivalent to that amount of tax; provided, however, that this does not apply where the estimated amount of the resident's total income for that year relating to income tax for that year exceeds 18,050,000 yen.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する年末調整特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。この場合において、当該金額が令和六年中に支払の確定した給与等につき所得税法第百九十条の規定（第四十一条の二の二の規定その他財務省令で定める規定の適用がある場合には、これらの規定を含む。）を適用して求めた同法第百九十条第二号に掲げる税額を超える場合には、年末調整特別控除額は、当該税額に相当する金額とする。
  <sup>art-41-3-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2</sup>
  The special deduction for year-end adjustment prescribed in the preceding paragraph is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen). In this case, if that amount exceeds the amount of tax listed in Article 190, item (ii) of the Income Tax Act obtained by applying the provisions of Article 190 of that Act (including, where the provisions of Article 41-2-2 or any other provisions specified by Order of the Ministry of Finance apply, those provisions) to the salaries or other wages whose payment has become fixed during 2024, the special deduction for year-end adjustment is the amount equivalent to that amount of tax:
  <sup>machine translation, not official</sup>

    **一**  所得税法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書に記載された控除対象配偶者（同法第二条第一項第三十三号の二に規定する控除対象配偶者をいい、居住者に限る。）
    <sup>art-41-3-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-1</sup>
    a spouse eligible for deduction (meaning a spouse eligible for deduction prescribed in Article 2, paragraph (1), item (xxxiii)-2 of the Income Tax Act, limited to a resident) stated in the salary income earner's return for deduction for spouse, etc. prescribed in Article 195-2, paragraph (3) of that Act;
    <sup>machine translation, not official</sup>

    **二**  給与所得者の扶養控除等申告書に記載された控除対象扶養親族
    <sup>art-41-3-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2</sup>
    a dependent eligible for deduction stated in the salary income earner's return for deduction for Dependents, etc.;
    <sup>machine translation, not official</sup>

    **三**  第四項に規定する申告書に記載された同一生計配偶者（第一号に掲げる者を除く。）
    <sup>art-41-3-8/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-3</sup>
    a spouse in the same household (excluding a person listed in item (i)) stated in the return prescribed in paragraph (4);
    <sup>machine translation, not official</sup>

    **四**  第四項に規定する申告書に記載された扶養親族（第二号に掲げる者を除く。）
    <sup>art-41-3-8/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-4</sup>
    a dependent (excluding a person listed in item (ii)) stated in the return prescribed in paragraph (4).
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び租税特別措置法第四十一条の三の八第一項（令和六年における年末調整に係る特別控除の額の控除等）」とする。
  <sup>art-41-3-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-3</sup>
  With regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of paragraph (1) apply, the phrase "through Chapter VI (Withholding at the Source)" in that item is deemed to be replaced with "through Chapter VI (Withholding at the Source) and Article 41-3-8, paragraph (1) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)".
  <sup>machine translation, not official</sup>

  **第四項**  国内において給与等の支払を受ける居住者は、所得税法第百九十条に規定する過不足の額の計算上、第二項第三号又は第四号に掲げる者に係る同項に規定する年末調整特別控除額について第一項の規定の適用を受けようとする場合には、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日までに、当該第二項第三号又は第四号に掲げる者の氏名及び個人番号（個人番号を有しない者にあつては、氏名）その他の財務省令で定める事項を記載した申告書を、当該給与等の支払者を経由して、その給与等に係る所得税の同法第十七条の規定による納税地の所轄税務署長に提出しなければならない。
  <sup>art-41-3-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4</sup>
  A resident who receives payment of a salary or other wage in Japan must, if the resident seeks to apply the provisions of paragraph (1) with regard to the special deduction for year-end adjustment prescribed in paragraph (2) relating to the persons listed in item (iii) or item (iv) of that paragraph in calculating the amount of excess or deficiency prescribed in Article 190 of the Income Tax Act, submit, by the date on which the resident receives the last payment of a salary or other wage for that year from the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage), a return stating the names and individual numbers (or, for a person who does not have an individual number, the name) of the persons listed in item (iii) or item (iv) of paragraph (2) and other matters specified by Order of the Ministry of Finance, via that person paying the salary or other wage, to the district director having jurisdiction over the place for tax payment under Article 17 of that Act for the income tax on the salary or other wage.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定の適用がある場合における所得税法第百九十八条第四項の規定及び第四十一条の三の十二第六項の規定の適用については、同法第百九十八条第四項中「次に掲げる申告書」とあるのは「次に掲げる申告書又は租税特別措置法第四十一条の三の八第四項（令和六年における年末調整に係る特別控除の額の控除等）に規定する申告書」と、第四十一条の三の十二第六項中「又は所得税法第百九十八条第四項各号に掲げる申告書」とあるのは「、所得税法第百九十八条第四項各号に掲げる申告書又は第四十一条の三の八第四項に規定する申告書」とする。
  <sup>art-41-3-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-5</sup>
  With regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act and Article 41-3-12, paragraph (6) where the provisions of the preceding paragraph apply, the phrase "the following returns" in Article 198, paragraph (4) of that Act is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-8, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction, etc. of the Amount of Special Deduction in Year-End Adjustment in 2024)", and the phrase "or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act" in Article 41-3-12, paragraph (6) with ", a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act or the return prescribed in Article 41-3-8, paragraph (4)".
  <sup>machine translation, not official</sup>

  **第六項**  前条第六項から第九項までの規定は、第四項に規定する申告書の提出について準用する。
  <sup>art-41-3-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-6</sup>
  The provisions of paragraphs (6) through (9) of the preceding Article apply mutatis mutandis to the submission of the return prescribed in paragraph (4).
  <sup>machine translation, not official</sup>

  **第七項**  国内において給与等の支払を受ける居住者が、令和六年中の地方税法第四十五条の二第一項に規定する給与につき同法第四十五条の三の二第一項又は第三百十七条の三の二第一項の規定により提出する申告書（同法第四十五条の三の二第三項又は第三百十七条の三の二第三項の規定により提出する申告書を含み、扶養親族（第二項第二号に掲げる者を除く。以下この項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく給与所得者の扶養親族等申告書」という。）をその給与等の支払者に提出（地方税法の規定に基づく給与所得者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の二第五項又は第三百十七条の三の二第五項に規定する電磁的方法による当該地方税法の規定に基づく給与所得者の扶養親族等申告書に記載すべき事項の提供を含む。）をした場合には、この条の規定の適用については、当該地方税法の規定に基づく給与所得者の扶養親族等申告書が当該提出をされた日（当該提出をされた日が同年六月一日前である場合には、同日）に当該扶養親族について記載がある第四項に規定する申告書が提出をされたものとみなす。ただし、当該提出をされた日前に当該申告書が提出（当該申告書の提出に代えて行う前項において準用する前条第七項に規定する電磁的方法による当該申告書に記載すべき事項の提供を含む。）をされた場合は、この限りでない。
  <sup>art-41-3-8/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7</sup>
  Where a resident who receives payment of a salary or other wage in Japan has submitted to the person paying the salary or other wage a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (1) or Article 317-3-2, paragraph (1) of the Local Tax Act with regard to the salary prescribed in Article 45-2, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (2), item (ii); the same applies hereinafter in this paragraph); hereinafter referred to as a "salary income earner's return for Dependents, etc. under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the salary income earner's return for Dependents, etc. under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5) of that Act in lieu of submitting the salary income earner's return for Dependents, etc. under the Local Tax Act), then, with regard to the application of the provisions of this Article, a return prescribed in paragraph (4) containing a statement concerning the dependent is deemed to have been submitted on the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted (or, if that date is before June 1 of that year, on June 1 of that year); provided, however, that this does not apply if the return was submitted (including the provision of the matters to be stated in the return by the electronic or magnetic means prescribed in paragraph (7) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph in lieu of submitting the return) before the date on which the salary income earner's return for Dependents, etc. under the Local Tax Act was so submitted.
  <sup>machine translation, not official</sup>

  **第八項**  前項本文の場合には、同項の地方税法の規定に基づく給与所得者の扶養親族等申告書に記載された事項のうち第四項に規定する事項に相当するものは、同項に規定する申告書に記載されたものとみなす。
  <sup>art-41-3-8/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-8</sup>
  In the case referred to in the main clause of the preceding paragraph, the matters stated in the salary income earner's return for Dependents, etc. under the Local Tax Act referred to in that paragraph that correspond to the matters prescribed in paragraph (4) are deemed to have been stated in the return prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第九項**  国内において給与等の支払を受ける居住者で第一項の規定の適用を受けようとする者（同項の給与等に係る所得税法第百九十五条の三第二項に規定する給与所得者の基礎控除申告書をその給与等の支払者に提出（当該給与所得者の基礎控除申告書の提出に代えて行う同法第百九十八条第二項に規定する電磁的方法による当該給与所得者の基礎控除申告書に記載すべき事項の提供を含む。）をした当該居住者その他の財務省令で定める者を除く。）は、その給与等の支払者（二以上の給与等の支払者から給与等の支払を受ける場合には、主たる給与等の支払者）からその年最後に給与等の支払を受ける日までに、当該給与等の支払者に対し、第一項の合計所得金額の見積額を通知しなければならない。
  <sup>art-41-3-8/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-9</sup>
  A resident who receives payment of a salary or other wage in Japan and seeks to apply the provisions of paragraph (1) (excluding a resident who has submitted to the person paying the salary or other wage a salary income earner's return for basic deduction prescribed in Article 195-3, paragraph (2) of the Income Tax Act relating to the salary or other wage referred to in that paragraph (including providing the matters to be stated in the salary income earner's return for basic deduction by the electronic or magnetic means prescribed in Article 198, paragraph (2) of that Act in lieu of submitting the salary income earner's return for basic deduction) and any other person specified by Order of the Ministry of Finance) must notify the person paying the salary or other wage (or, if receiving payment of salaries or other wages from two or more persons paying the salary or other wage, the principal person paying the salary or other wage) of the estimated amount of total income referred to in paragraph (1), by the date on which the resident receives the last payment of a salary or other wage for that year from that person paying the salary or other wage.
  <sup>machine translation, not official</sup>

### 第四十一条の三の九（令和六年六月以後に支払われる公的年金等に係る特別控除の額の控除等） — Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-9</sup>

  **第一項**  所得税法第三十五条第三項に規定する公的年金等で政令で定めるもの（以下この項、次項及び第五項において「特定公的年金等」という。）の支払を受ける者である居住者の令和六年六月一日以後最初に当該特定公的年金等の支払者から支払を受ける同年分の所得税に係る特定公的年金等で政令で定めるもの（次項において「第一回目控除適用公的年金等」という。）につき同法第四編第三章の二の規定により徴収すべき所得税の額は、当該所得税の額に相当する金額（以下この項及び次項において「第一回目控除適用公的年金等に係る控除前源泉徴収税額」という。）から年金特別控除額を控除した金額に相当する金額とする。この場合において、当該年金特別控除額が当該第一回目控除適用公的年金等に係る控除前源泉徴収税額を超えるときは、当該控除をする金額は、当該第一回目控除適用公的年金等に係る控除前源泉徴収税額に相当する金額とする。
  <sup>art-41-3-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1</sup>
  The amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act on the specified public pension or retirement package specified by Cabinet Order relating to the income tax for 2024 (referred to as the "first public pension or retirement package subject to the special deduction" in the following paragraph) that a resident who is a person receiving payment of public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are specified by Cabinet Order (each hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (5)) first receives from the person paying the specified public pension or retirement package on or after June 1, 2024 is the amount equivalent to the amount after deducting the special pension deduction from the amount equivalent to that amount of income tax (hereinafter referred to as the "pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction" in this paragraph and the following paragraph). In this case, if the special pension deduction exceeds the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction, the amount to be deducted is the amount equivalent to the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、年金特別控除額を第一回目控除適用公的年金等に係る控除前源泉徴収税額から控除してもなお控除しきれない金額（以下この項において「第一回目控除未済年金特別控除額」という。）があるときは、当該第一回目控除未済年金特別控除額を、前項の居住者が第一回目控除適用公的年金等の支払を受けた日後に当該第一回目控除適用公的年金等の支払者から支払を受ける令和六年分の所得税に係る特定公的年金等で政令で定めるもの（以下この項において「第二回目以降控除適用公的年金等」という。）につき所得税法第四編第三章の二の規定により徴収すべき所得税の額に相当する金額（以下この項において「第二回目以降控除適用公的年金等に係る控除前源泉徴収税額」という。）から順次控除（それぞれの第二回目以降控除適用公的年金等に係る控除前源泉徴収税額に相当する金額を限度とする。）をした金額に相当する金額をもつて、それぞれの第二回目以降控除適用公的年金等につき同章の規定により徴収すべき所得税の額とする。
  <sup>art-41-3-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2</sup>
  In the case referred to in the preceding paragraph, if there is any amount of the special pension deduction that could not be fully deducted even after deducting it from the pre-deduction withholding tax on the first public pension or retirement package subject to the special deduction (hereinafter referred to as the "special pension deduction not deducted at the first payment" in this paragraph), the amount of income tax to be collected pursuant to the provisions of that Chapter on each second or later public pension or retirement package subject to the special deduction is the amount equivalent to the amount obtained by successively deducting the special pension deduction not deducted at the first payment (up to the amount equivalent to the pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction in each case) from the amount equivalent to the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act (hereinafter referred to as the "pre-deduction withholding tax on the second or later public pension or retirement package subject to the special deduction" in this paragraph) on the specified public pensions or retirement packages relating to the income tax for 2024 that are specified by Cabinet Order (hereinafter each referred to as a "second or later public pension or retirement package subject to the special deduction" in this paragraph) that the resident referred to in the preceding paragraph receives from the person paying the first public pension or retirement package subject to the special deduction after the date on which the resident received payment of the first public pension or retirement package subject to the special deduction.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に規定する年金特別控除額は、三万円（次に掲げる者がある場合には、三万円にこれらの者一人につき三万円を加算した金額）とする。
  <sup>art-41-3-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3</sup>
  The special pension deduction prescribed in the preceding two paragraphs is 30,000 yen (or, if there are any of the following persons, the amount obtained by adding 30,000 yen per such person to 30,000 yen):
  <sup>machine translation, not official</sup>

    **一**  公的年金等の受給者の扶養親族等申告書（所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書をいう。次号において同じ。）に記載された源泉控除対象配偶者で合計所得金額の見積額が四十八万円以下である者
    <sup>art-41-3-9/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1</sup>
    a spouse eligible for withholding deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package (meaning the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act; the same applies in the following item), whose estimated amount of total income is 480,000 yen or less;
    <sup>machine translation, not official</sup>

    **二**  公的年金等の受給者の扶養親族等申告書に記載された控除対象扶養親族
    <sup>art-41-3-9/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2</sup>
    a dependent eligible for deduction stated in the return for Dependents, etc. by a recipient of a public pension or retirement package.
    <sup>machine translation, not official</sup>

  **第四項**  第一項又は第二項の規定の適用がある場合における所得税法その他の所得税に関する法令の規定の適用については、第一項又は第二項の規定による控除をした後の金額に相当する金額は、それぞれ所得税法第四編第三章の二の規定により徴収すべき所得税の額とみなす。
  <sup>art-41-3-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-4</sup>
  With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax where the provisions of paragraph (1) or paragraph (2) apply, the amount equivalent to the amount after the deduction under paragraph (1) or paragraph (2) is deemed to be the amount of income tax to be collected pursuant to the provisions of Part IV, Chapter III-2 of the Income Tax Act, respectively.
  <sup>machine translation, not official</sup>

  **第五項**  特定公的年金等の支払を受ける第一項の居住者が、令和六年中の地方税法第四十五条の三の三第一項に規定する公的年金等につき同項又は同法第三百十七条の三の三第一項の規定により提出する申告書（同法第四十五条の三の三第二項又は第三百十七条の三の三第二項の規定により提出する申告書を含み、扶養親族（第三項第二号に掲げる者を除く。以下この項及び次項において同じ。）について記載があるものに限る。以下この項及び次項において「地方税法の規定に基づく公的年金等受給者の扶養親族等申告書」という。）をその特定公的年金等の支払者に提出（地方税法の規定に基づく公的年金等受給者の扶養親族等申告書の提出に代えて行う同法第四十五条の三の三第四項又は第三百十七条の三の三第四項に規定する電磁的方法による当該地方税法の規定に基づく公的年金等受給者の扶養親族等申告書に記載すべき事項の提供を含む。次項において同じ。）をした場合には、当該扶養親族を同号に掲げる者とみなして、この条の規定を適用する。
  <sup>art-41-3-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5</sup>
  Where the resident referred to in paragraph (1) who receives payment of a specified public pension or retirement package has submitted to the person paying the specified public pension or retirement package a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (1) of the Local Tax Act or Article 317-3-3, paragraph (1) of that Act with regard to the public pensions or retirement packages prescribed in Article 45-3-3, paragraph (1) of that Act during 2024 (including a return to be submitted pursuant to the provisions of Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of that Act, and limited to a return containing a statement concerning a dependent (excluding a person listed in paragraph (3), item (ii); the same applies hereinafter in this paragraph and the following paragraph); hereinafter referred to as a "return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act" in this paragraph and the following paragraph) (including providing the matters to be stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act by the electronic or magnetic means prescribed in Article 45-3-3, paragraph (4) or Article 317-3-3, paragraph (4) of that Act in lieu of submitting the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act; the same applies in the following paragraph), the provisions of this Article apply by deeming the dependent to be a person listed in that item.
  <sup>machine translation, not official</sup>

  **第六項**  前項の場合には、同項の地方税法の規定に基づく公的年金等受給者の扶養親族等申告書に記載された事項（地方税法第四十五条の三の三第二項又は第三百十七条の三の三第二項の規定による申告書が提出をされた場合には、これらの規定に規定する記載すべき事項）のうち当該扶養親族の氏名その他財務省令で定める事項は、第三項第一号に規定する公的年金等の受給者の扶養親族等申告書に記載されたものとみなす。
  <sup>art-41-3-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6</sup>
  In the case referred to in the preceding paragraph, the name of the dependent and other matters specified by Order of the Ministry of Finance, out of the matters stated in the return for Dependents, etc. by a recipient of a public pension or retirement package under the Local Tax Act referred to in that paragraph (or, where a return under Article 45-3-3, paragraph (2) or Article 317-3-3, paragraph (2) of the Local Tax Act has been submitted, the matters to be stated as prescribed in those provisions), are deemed to have been stated in the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (3), item (i).
  <sup>machine translation, not official</sup>

### 第四十一条の三の十（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-41-3-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-10</sup>

  **第一項**  第四十一条の三の三第三項から第七項まで及び第四十一条の三の四から前条までに定めるもののほか、一の居住者の配偶者がその居住者の同一生計配偶者に該当し、かつ、他の居住者の扶養親族にも該当する場合その他の場合における同一生計配偶者及び扶養親族の所属の判定に必要な事項、この節の規定の適用がある場合における所得税法その他の法令の規定の技術的読替えその他この節の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-3-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-10/par-1</sup>
  Beyond what is provided for in Article 41-3-3, paragraphs (3) through (7) and Article 41-3-4 through the preceding Article, matters necessary for determining to whom a spouse in the same household or a dependent belongs in the case where the spouse of one resident falls under a spouse in the same household of that resident and also falls under a dependent of another resident and in other cases, the technical replacement of terms in the provisions of the Income Tax Act and other laws and regulations where the provisions of this Section apply, and other necessary matters concerning the application of the provisions of this Section are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-3-3/par-1: 所得税法第二条第一項第三十号 → 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-41-3-3/par-2: 所得税法第二条第一項第三十三号 → 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-41-3-3/par-2: 同条第一項第三十四号 → 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-41-3-3/par-2: 前項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/par-3: 所得税法第二条第一項第四十二号 → 所得税法 第二条第一項第四十二号 (Article 2, paragraph (1), item (xlii)), art-2/par-1/item-42 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-42 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-42
- art-41-3-3/par-3: 前二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-41-3-3/par-3: 前二項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/par-3: この項 → 租税特別措置法 第四十一条の三の三第三項 (Article 41-3-3, paragraph (3)), art-41-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-3
- art-41-3-3/par-4: 前項 → 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-41-3-3/par-4: 所得税法第九十二条第二項 → 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-41-3-3/par-4: 第一項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/par-5: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-41-3-3/par-5: 租税特別措置法第四十一条の三の三第一項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/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-41-3-3/par-6: 第一項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/par-7: 第一項 → 租税特別措置法 第四十一条の三の三第一項 (Article 41-3-3, paragraph (1)), art-41-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-1
- art-41-3-3/par-7: 第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1
- art-41-3-4/par-1: 所得税法第二条第一項第三十六号 → 所得税法 第二条第一項第三十六号 (Article 2, paragraph (1), item (xxxvi)), art-2/par-1/item-36 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-36 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-36
- art-41-3-4/par-1: この条 → 租税特別措置法 第四十一条の三の四 (Article 41-3-4), art-41-3-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4
- art-41-3-4/par-1: 第四十一条の三の六 → 租税特別措置法 第四十一条の三の六 (Article 41-3-6), art-41-3-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6
- art-41-3-4/par-1/item-1: 所得税法第百四条 → 所得税法 第百四条 (Article 104), art-104 — https://japanlaw.org/en/income-tax-act/art-104 · https://japanlaw.org/l/340AC0000000033/art-104
- art-41-3-4/par-1/item-1: 同条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-41-3-4/par-1/item-2: 所得税法第百十一条 → 所得税法 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act/art-111 · https://japanlaw.org/l/340AC0000000033/art-111
- art-41-3-4/par-1/item-2: 同条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-41-3-4/par-1/item-2: 同条第三項 → 所得税法 第百十一条第三項 (Article 111, paragraph (3)), art-111/par-3 — https://japanlaw.org/en/income-tax-act/art-111/par-3 · https://japanlaw.org/l/340AC0000000033/art-111/par-3
- art-41-3-5/par-1: 同法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-41-3-5/par-1: 所得税法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1
- art-41-3-5/par-1: 第四項第一号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-41-3-5/par-1: 前条第一号 → 租税特別措置法 第四十一条の三の四第一項第一号 (Article 41-3-4, paragraph (1), item (i)), art-41-3-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1
- art-41-3-5/par-1: 次条第三項第一号 → 租税特別措置法 第四十一条の三の六第三項第一号 (Article 41-3-6, paragraph (3), item (i)), art-41-3-6/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1
- art-41-3-5/par-2: 同法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-41-3-5/par-2: 所得税法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1
- art-41-3-5/par-2: 第五項 → 租税特別措置法 第四十一条の三の六第五項 (Article 41-3-6, paragraph (5)), art-41-3-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5
- art-41-3-5/par-2: 第四項 → 租税特別措置法 第四十一条の三の六第四項 (Article 41-3-6, paragraph (4)), art-41-3-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4
- art-41-3-5/par-2: 次条第三項第二号 → 租税特別措置法 第四十一条の三の六第三項第二号 (Article 41-3-6, paragraph (3), item (ii)), art-41-3-6/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-2
- art-41-3-5/par-3: 前二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2
- art-41-3-5/par-3: 前二項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1
- art-41-3-5/par-4: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-41-3-5/par-4: 同法第百七条第一項 → 所得税法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/income-tax-act/art-107/par-1 · https://japanlaw.org/l/340AC0000000033/art-107/par-1
- art-41-3-5/par-4: 第二項 → 租税特別措置法 第四十一条の三の五第二項 (Article 41-3-5, paragraph (2)), art-41-3-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-2
- art-41-3-5/par-4: 第一項 → 租税特別措置法 第四十一条の三の五第一項 (Article 41-3-5, paragraph (1)), art-41-3-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-1
- art-41-3-6/par-1: 所得税法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-41-3-6/par-1: 第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-41-3-6/par-1: 同項第一号 → 所得税法 第百十一条第二項第一号 (Article 111, paragraph (2), item (i)), art-111/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-1
- art-41-3-6/par-1: 同条 → 所得税法 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act/art-111 · https://japanlaw.org/l/340AC0000000033/art-111
- art-41-3-6/par-1: 同項第二号 → 所得税法 第百十一条第二項第二号 (Article 111, paragraph (2), item (ii)), art-111/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-2
- art-41-3-6/par-1: 第四十一条の三の三第二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-41-3-6/par-1: 第四十一条の三の四第二号 → 租税特別措置法 第四十一条の三の四第一項第二号 (Article 41-3-4, paragraph (1), item (ii)), art-41-3-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2
- art-41-3-6/par-1: 同法第四十一条の三の五第三項 → 租税特別措置法 第四十一条の三の五第三項 (Article 41-3-5, paragraph (3)), art-41-3-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
- art-41-3-6/par-1: 租税特別措置法第四十一条の三の六第六項 → 租税特別措置法 第四十一条の三の六第六項 (Article 41-3-6, paragraph (6)), art-41-3-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6
- art-41-3-6/par-2: 所得税法第百十三条 → 所得税法 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act/art-113 · https://japanlaw.org/l/340AC0000000033/art-113
- art-41-3-6/par-2: 同条第一項 → 所得税法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act/art-113/par-1 · https://japanlaw.org/l/340AC0000000033/art-113/par-1
- art-41-3-6/par-2: 同条第二項 → 所得税法 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act/art-113/par-2 · https://japanlaw.org/l/340AC0000000033/art-113/par-2
- art-41-3-6/par-2: 同条第三項 → 所得税法 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act/art-113/par-3 · https://japanlaw.org/l/340AC0000000033/art-113/par-3
- art-41-3-6/par-2: 同条第四項 → 所得税法 第百十三条第四項 (Article 113, paragraph (4)), art-113/par-4 — https://japanlaw.org/en/income-tax-act/art-113/par-4 · https://japanlaw.org/l/340AC0000000033/art-113/par-4
- art-41-3-6/par-2: 租税特別措置法第四十一条の三の五第三項 → 租税特別措置法 第四十一条の三の五第三項 (Article 41-3-5, paragraph (3)), art-41-3-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
- art-41-3-6/par-2: 租税特別措置法第四十一条の三の六第六項 → 租税特別措置法 第四十一条の三の六第六項 (Article 41-3-6, paragraph (6)), art-41-3-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-6
- art-41-3-6/par-2: 前項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-41-3-6/par-3: 所得税法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-41-3-6/par-3: 同法第百十四条第一項 → 所得税法 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act/art-114/par-1 · https://japanlaw.org/l/340AC0000000033/art-114/par-1
- art-41-3-6/par-3: 第四十一条の三の四第二号 → 租税特別措置法 第四十一条の三の四第一項第二号 (Article 41-3-4, paragraph (1), item (ii)), art-41-3-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2
- art-41-3-6/par-3/item-1: 所得税法第百十四条第一項 → 所得税法 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act/art-114/par-1 · https://japanlaw.org/l/340AC0000000033/art-114/par-1
- art-41-3-6/par-3/item-1: 前条第三項 → 租税特別措置法 第四十一条の三の五第三項 (Article 41-3-5, paragraph (3)), art-41-3-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-5/par-3
- art-41-3-6/par-3/item-1: 第五項 → 租税特別措置法 第四十一条の三の六第五項 (Article 41-3-6, paragraph (5)), art-41-3-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5
- art-41-3-6/par-3/item-1: 第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-41-3-6/par-3/item-2: 所得税法第百十四条第一項 → 所得税法 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act/art-114/par-1 · https://japanlaw.org/l/340AC0000000033/art-114/par-1
- art-41-3-6/par-3/item-2: この号 → 租税特別措置法 第四十一条の三の六第三項第二号 (Article 41-3-6, paragraph (3), item (ii)), art-41-3-6/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-2
- art-41-3-6/par-3/item-2: 前号 → 租税特別措置法 第四十一条の三の六第三項第一号 (Article 41-3-6, paragraph (3), item (i)), art-41-3-6/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3/item-1
- art-41-3-6/par-4: 所得税法第百十一条第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-41-3-6/par-4: 同項第一号 → 所得税法 第百十一条第二項第一号 (Article 111, paragraph (2), item (i)), art-111/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-1
- art-41-3-6/par-4: 同法第百十四条第二項 → 所得税法 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/en/income-tax-act/art-114/par-2 · https://japanlaw.org/l/340AC0000000033/art-114/par-2
- art-41-3-6/par-4/item-1: 所得税法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 · https://japanlaw.org/l/340AC0000000033/art-104/par-1
- art-41-3-6/par-4/item-1: 同法第百十四条第二項 → 所得税法 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/en/income-tax-act/art-114/par-2 · https://japanlaw.org/l/340AC0000000033/art-114/par-2
- art-41-3-6/par-4/item-1: この号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-41-3-6/par-4/item-1: 第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-41-3-6/par-4/item-1: 第四十一条の三の四第一号 → 租税特別措置法 第四十一条の三の四第一項第一号 (Article 41-3-4, paragraph (1), item (i)), art-41-3-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-1
- art-41-3-6/par-4/item-2: 前号 → 租税特別措置法 第四十一条の三の六第四項第一号 (Article 41-3-6, paragraph (4), item (i)), art-41-3-6/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4/item-1
- art-41-3-6/par-5: 所得税法第百十一条第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-41-3-6/par-5: 同項第二号 → 所得税法 第百十一条第二項第二号 (Article 111, paragraph (2), item (ii)), art-111/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2/item-2
- art-41-3-6/par-5: 同法第百十四条第三項 → 所得税法 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/en/income-tax-act/art-114/par-3 · https://japanlaw.org/l/340AC0000000033/art-114/par-3
- art-41-3-6/par-5: 第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-41-3-6/par-6: 所得税法第百十一条第一項 → 所得税法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act/art-111/par-1 · https://japanlaw.org/l/340AC0000000033/art-111/par-1
- art-41-3-6/par-6: 第二項 → 所得税法 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act/art-111/par-2 · https://japanlaw.org/l/340AC0000000033/art-111/par-2
- art-41-3-6/par-6: 同条第四項 → 所得税法 第百十一条第四項 (Article 111, paragraph (4)), art-111/par-4 — https://japanlaw.org/en/income-tax-act/art-111/par-4 · https://japanlaw.org/l/340AC0000000033/art-111/par-4
- art-41-3-6/par-6: 第四十一条の三の三第二項 → 租税特別措置法 第四十一条の三の三第二項 (Article 41-3-3, paragraph (2)), art-41-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-2
- art-41-3-6/par-6: 前三項 → 租税特別措置法 第四十一条の三の六第三項 (Article 41-3-6, paragraph (3)), art-41-3-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-3
- art-41-3-6/par-6: 第四十一条の三の四第二号 → 租税特別措置法 第四十一条の三の四第一項第二号 (Article 41-3-4, paragraph (1), item (ii)), art-41-3-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-4/par-1/item-2
- art-41-3-6/par-6: 前三項 → 租税特別措置法 第四十一条の三の六第五項 (Article 41-3-6, paragraph (5)), art-41-3-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-5
- art-41-3-6/par-6: 前三項 → 租税特別措置法 第四十一条の三の六第四項 (Article 41-3-6, paragraph (4)), art-41-3-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-4
- art-41-3-6/par-6: 第一項 → 租税特別措置法 第四十一条の三の六第一項 (Article 41-3-6, paragraph (1)), art-41-3-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-6/par-1
- art-41-3-7/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- art-41-3-7/par-1: 同法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-7/par-1: 同法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8
- art-41-3-7/par-1: この項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-1: この条 → 租税特別措置法 第四十一条の三の七 (Article 41-3-7), art-41-3-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7
- art-41-3-7/par-1: 第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-1: 次条第二項第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-7/par-1: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-1: 次項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-1: 次条 → 租税特別措置法 第四十一条の三の八 (Article 41-3-8), art-41-3-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8
- art-41-3-7/par-1: 第三項第一号 → 租税特別措置法 第四十一条の三の七第三項第一号 (Article 41-3-7, paragraph (3), item (i)), art-41-3-7/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1
- art-41-3-7/par-2: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-7/par-2: 前項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-2: この項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-3: 前二項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-3: 前二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-3/item-1: 所得税法第二条第一項第三十三号の四 → 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-41-3-7/par-3/item-1: 第四十一条の三の九第三項第一号 → 租税特別措置法 第四十一条の三の九第三項第一号 (Article 41-3-9, paragraph (3), item (i)), art-41-3-9/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1
- art-41-3-7/par-3/item-2: 所得税法第二条第一項第三十四号の二 → 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-41-3-7/par-3/item-2: 第四十一条の三の九第三項第二号 → 租税特別措置法 第四十一条の三の九第三項第二号 (Article 41-3-9, paragraph (3), item (ii)), art-41-3-9/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2
- art-41-3-7/par-3/item-2: 次条第二項第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-7/par-3/item-3: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-3/item-3: 第一号 → 租税特別措置法 第四十一条の三の七第三項第一号 (Article 41-3-7, paragraph (3), item (i)), art-41-3-7/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-1
- art-41-3-7/par-3/item-4: 第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-3/item-4: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-4: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-4: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-5: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-41-3-7/par-5: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-41-3-7/par-5: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-5: 同項 → 租税特別措置法 第四十一条の三の七第三項 (Article 41-3-7, paragraph (3)), art-41-3-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3
- art-41-3-7/par-5: 第三項第三号 → 租税特別措置法 第四十一条の三の七第三項第三号 (Article 41-3-7, paragraph (3), item (iii)), art-41-3-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
- art-41-3-7/par-5: 次条第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-7/par-5: 第二項 → 租税特別措置法 第四十一条の三の七第二項 (Article 41-3-7, paragraph (2)), art-41-3-7/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-2
- art-41-3-7/par-5: 第四号 → 租税特別措置法 第四十一条の三の七第三項第四号 (Article 41-3-7, paragraph (3), item (iv)), art-41-3-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
- art-41-3-7/par-6: 前項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-7: 所得税法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-41-3-7/par-7: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-7: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-8: 前項 → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-7/par-8: 第六項 → 租税特別措置法 第四十一条の三の七第六項 (Article 41-3-7, paragraph (6)), art-41-3-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6
- art-41-3-7/par-9: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-7/par-9: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-9: 第三項第三号 → 租税特別措置法 第四十一条の三の七第三項第三号 (Article 41-3-7, paragraph (3), item (iii)), art-41-3-7/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-3
- art-41-3-7/par-9: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-9: 第四号 → 租税特別措置法 第四十一条の三の七第三項第四号 (Article 41-3-7, paragraph (3), item (iv)), art-41-3-7/par-3/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-4
- art-41-3-7/par-10: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-7/par-10: 第四十一条の三の十二第六項 → 租税特別措置法 第四十一条の三の十二第六項 (Article 41-3-12, paragraph (6)), art-41-3-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
- art-41-3-7/par-10: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-11: 地方税法（昭和二十五年法律第二百二十六号）第四十五条の二第一項 → e-Gov law 325AC0000000226, 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第一項 → e-Gov law 325AC0000000226, 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第一項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第三項 → e-Gov law 325AC0000000226, 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第三項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — not held in this collection
- art-41-3-7/par-11: 同法第四十五条の三の二第五項 → e-Gov law 325AC0000000226, 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — not held in this collection
- art-41-3-7/par-11: 第三百十七条の三の二第五項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — not held in this collection
- art-41-3-7/par-11: 第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1
- art-41-3-7/par-11: 第三項第二号 → 租税特別措置法 第四十一条の三の七第三項第二号 (Article 41-3-7, paragraph (3), item (ii)), art-41-3-7/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-3/item-2
- art-41-3-7/par-11: この条 → 租税特別措置法 第四十一条の三の七 (Article 41-3-7), art-41-3-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7
- art-41-3-7/par-11: 次項 → 租税特別措置法 第四十一条の三の七第十二項 (Article 41-3-7, paragraph (12)), art-41-3-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-12
- art-41-3-7/par-11: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-11: 第七項 → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-7/par-11: この項 → 租税特別措置法 第四十一条の三の七第十一項 (Article 41-3-7, paragraph (11)), art-41-3-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11
- art-41-3-7/par-12: 第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5
- art-41-3-7/par-12: 前項 → 租税特別措置法 第四十一条の三の七第十一項 (Article 41-3-7, paragraph (11)), art-41-3-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11
- art-41-3-8/par-1: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-8/par-1: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-41-3-8/par-2: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-8/par-2: 同法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2
- art-41-3-8/par-2: 前項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-41-3-8/par-2: 第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- art-41-3-8/par-2/item-1: 所得税法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/en/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3
- art-41-3-8/par-2/item-1: 同法第二条第一項第三十三号の二 → 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-41-3-8/par-2/item-3: 第一号 → 租税特別措置法 第四十一条の三の八第二項第一号 (Article 41-3-8, paragraph (2), item (i)), art-41-3-8/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-1
- art-41-3-8/par-2/item-3: 第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-2/item-4: 第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-8/par-2/item-4: 第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-3: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45
- art-41-3-8/par-3: 第一項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-41-3-8/par-4: 所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- art-41-3-8/par-4: 第一項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-41-3-8/par-4: 同法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-41-3-8/par-4: 第四号 → 租税特別措置法 第四十一条の三の八第二項第四号 (Article 41-3-8, paragraph (2), item (iv)), art-41-3-8/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-4
- art-41-3-8/par-4: 第二項第三号 → 租税特別措置法 第四十一条の三の八第二項第三号 (Article 41-3-8, paragraph (2), item (iii)), art-41-3-8/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-3
- art-41-3-8/par-4: 同項 → 租税特別措置法 第四十一条の三の八第二項 (Article 41-3-8, paragraph (2)), art-41-3-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2
- art-41-3-8/par-5: 所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4
- art-41-3-8/par-5: 第四十一条の三の十二第六項 → 租税特別措置法 第四十一条の三の十二第六項 (Article 41-3-12, paragraph (6)), art-41-3-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-6
- art-41-3-8/par-5: 前項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-6: 前条第六項から第九項まで → 租税特別措置法 第四十一条の三の七第九項 (Article 41-3-7, paragraph (9)), art-41-3-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9
- art-41-3-8/par-6: 前条第六項から第九項まで → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-8/par-6: 第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-6: 前条第六項から第九項まで → 租税特別措置法 第四十一条の三の七第六項 (Article 41-3-7, paragraph (6)), art-41-3-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6
- art-41-3-8/par-6: 前条第六項から第九項まで → 租税特別措置法 第四十一条の三の七第八項 (Article 41-3-7, paragraph (8)), art-41-3-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8
- art-41-3-8/par-7: 地方税法第四十五条の二第一項 → e-Gov law 325AC0000000226, 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — not held in this collection
- art-41-3-8/par-7: 同法第四十五条の三の二第一項 → e-Gov law 325AC0000000226, 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — not held in this collection
- art-41-3-8/par-7: 第三百十七条の三の二第一項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — not held in this collection
- art-41-3-8/par-7: 同法第四十五条の三の二第三項 → e-Gov law 325AC0000000226, 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — not held in this collection
- art-41-3-8/par-7: 第三百十七条の三の二第三項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — not held in this collection
- art-41-3-8/par-7: 同法第四十五条の三の二第五項 → e-Gov law 325AC0000000226, 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — not held in this collection
- art-41-3-8/par-7: 第三百十七条の三の二第五項 → e-Gov law 325AC0000000226, 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — not held in this collection
- art-41-3-8/par-7: 次項 → 租税特別措置法 第四十一条の三の八第八項 (Article 41-3-8, paragraph (8)), art-41-3-8/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-8
- art-41-3-8/par-7: 第二項第二号 → 租税特別措置法 第四十一条の三の八第二項第二号 (Article 41-3-8, paragraph (2), item (ii)), art-41-3-8/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2/item-2
- art-41-3-8/par-7: 前条第七項 → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7
- art-41-3-8/par-7: 第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-7: 前項 → 租税特別措置法 第四十一条の三の八第六項 (Article 41-3-8, paragraph (6)), art-41-3-8/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-6
- art-41-3-8/par-7: この項 → 租税特別措置法 第四十一条の三の八第七項 (Article 41-3-8, paragraph (7)), art-41-3-8/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7
- art-41-3-8/par-7: この条 → 租税特別措置法 第四十一条の三の八 (Article 41-3-8), art-41-3-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8
- art-41-3-8/par-8: 第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4
- art-41-3-8/par-8: 前項 → 租税特別措置法 第四十一条の三の八第七項 (Article 41-3-8, paragraph (7)), art-41-3-8/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7
- art-41-3-8/par-9: 所得税法第百九十五条の三第二項 → 所得税法 第百九十五条の三第二項 (Article 195-3, paragraph (2)), art-195-3/par-2 — https://japanlaw.org/en/income-tax-act/art-195-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-195-3/par-2
- art-41-3-8/par-9: 同法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 · https://japanlaw.org/l/340AC0000000033/art-198/par-2
- art-41-3-8/par-9: 第一項 → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1
- art-41-3-9/par-1: 所得税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-41-3-9/par-1: 次項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-41-3-9/par-1: 第五項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5
- art-41-3-9/par-1: この項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-41-3-9/par-2: この項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-41-3-9/par-2: 前項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-41-3-9/par-3: 前二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-41-3-9/par-3: 前二項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-41-3-9/par-3/item-1: 所得税法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/en/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8
- art-41-3-9/par-3/item-1: 次号 → 租税特別措置法 第四十一条の三の九第三項第二号 (Article 41-3-9, paragraph (3), item (ii)), art-41-3-9/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2
- art-41-3-9/par-4: 第二項 → 租税特別措置法 第四十一条の三の九第二項 (Article 41-3-9, paragraph (2)), art-41-3-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-2
- art-41-3-9/par-4: 第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-41-3-9/par-5: 地方税法第四十五条の三の三第一項 → e-Gov law 325AC0000000226, 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — not held in this collection
- art-41-3-9/par-5: 同法第三百十七条の三の三第一項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — not held in this collection
- art-41-3-9/par-5: 同法第四十五条の三の三第二項 → e-Gov law 325AC0000000226, 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — not held in this collection
- art-41-3-9/par-5: 第三百十七条の三の三第二項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — not held in this collection
- art-41-3-9/par-5: 同法第四十五条の三の三第四項 → e-Gov law 325AC0000000226, 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — not held in this collection
- art-41-3-9/par-5: 第三百十七条の三の三第四項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — not held in this collection
- art-41-3-9/par-5: この条 → 租税特別措置法 第四十一条の三の九 (Article 41-3-9), art-41-3-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-9
- art-41-3-9/par-5: 第三項第二号 → 租税特別措置法 第四十一条の三の九第三項第二号 (Article 41-3-9, paragraph (3), item (ii)), art-41-3-9/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-2
- art-41-3-9/par-5: この項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5
- art-41-3-9/par-5: 次項 → 租税特別措置法 第四十一条の三の九第六項 (Article 41-3-9, paragraph (6)), art-41-3-9/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-6
- art-41-3-9/par-5: 第一項 → 租税特別措置法 第四十一条の三の九第一項 (Article 41-3-9, paragraph (1)), art-41-3-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-1
- art-41-3-9/par-6: 地方税法第四十五条の三の三第二項 → e-Gov law 325AC0000000226, 第四十五条の三の三第二項 (Article 45-3-3, paragraph (2)), art-45-3-3/par-2 — not held in this collection
- art-41-3-9/par-6: 第三百十七条の三の三第二項 → e-Gov law 325AC0000000226, 第三百十七条の三の三第二項 (Article 317-3-3, paragraph (2)), art-317-3-3/par-2 — not held in this collection
- art-41-3-9/par-6: 前項 → 租税特別措置法 第四十一条の三の九第五項 (Article 41-3-9, paragraph (5)), art-41-3-9/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-5
- art-41-3-9/par-6: 第三項第一号 → 租税特別措置法 第四十一条の三の九第三項第一号 (Article 41-3-9, paragraph (3), item (i)), art-41-3-9/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-9/par-3/item-1
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の四 (Article 41-3-4), art-41-3-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-4
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の九 (Article 41-3-9), art-41-3-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-9
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の七 (Article 41-3-7), art-41-3-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7
- art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第七項 (Article 41-3-3, paragraph (7)), art-41-3-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-7
- art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第五項 (Article 41-3-3, paragraph (5)), art-41-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-5
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の五 (Article 41-3-5), art-41-3-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-5
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の六 (Article 41-3-6), art-41-3-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-6
- art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第三項 (Article 41-3-3, paragraph (3)), art-41-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-3
- art-41-3-10/par-1: 第四十一条の三の四から前条まで → 租税特別措置法 第四十一条の三の八 (Article 41-3-8), art-41-3-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8
- art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第四項 (Article 41-3-3, paragraph (4)), art-41-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-4
- art-41-3-10/par-1: 第四十一条の三の三第三項から第七項まで → 租税特別措置法 第四十一条の三の三第六項 (Article 41-3-3, paragraph (6)), art-41-3-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-6

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-078, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-079, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-080, 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