# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六節 (Chapter 2, Section 6)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六節 (Chapter 2, Section 6) — address `ch-2/sec-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-2/sec-6
- 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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## 第六節 その他の特例 — Section 6 Other Special Provisions
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-2/sec-6 · https://japanlaw.org/en/special-taxation-measures-act/ch-2/sec-6 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-6
### 第四十一条の三の十一（所得金額調整控除） — Income Amount Adjustment Deduction
caption: machine translation, not official
art-41-3-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-11
**第一項** その年中の給与等の収入金額が八百五十万円を超える居住者で、特別障害者に該当するもの又は年齢二十三歳未満の扶養親族を有するもの若しくは特別障害者である同一生計配偶者若しくは扶養親族を有するものに係る総所得金額を計算する場合には、その年中の給与等の収入金額（当該給与等の収入金額が千万円を超える場合には、千万円）から八百五十万円を控除した金額の百分の十に相当する金額を、その年分の給与所得の金額から控除する。
art-41-3-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
When calculating the amount of gross income of a resident whose revenue from salaries or other wages for the year exceeds 8,500,000 yen and who is a person with a particular disability, or who has a dependent less than 23 years of age, or has a spouse in the same household or a dependent who is a person with a particular disability, the amount equivalent to 10 percent of the amount after deducting 8,500,000 yen from the revenue from salaries or other wages for the year (or 10,000,000 yen, if the revenue from salaries or other wages exceeds 10,000,000 yen) is deducted from the amount of employment income for that year.
machine translation, not official
**第二項** その年分の給与所得控除後の給与等の金額及び公的年金等に係る雑所得の金額がある居住者で、当該給与所得控除後の給与等の金額及び当該公的年金等に係る雑所得の金額の合計額が十万円を超えるものに係る総所得金額を計算する場合には、当該給与所得控除後の給与等の金額（当該給与所得控除後の給与等の金額が十万円を超える場合には、十万円）及び当該公的年金等に係る雑所得の金額（当該公的年金等に係る雑所得の金額が十万円を超える場合には、十万円）の合計額から十万円を控除した残額を、その年分の給与所得の金額（前項の規定の適用がある場合には、同項の規定による控除をした残額）から控除する。
art-41-3-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
When calculating the amount of gross income of a resident who has, for the year, an amount of salary and other wages after the salary income deduction and an amount of miscellaneous income from public pensions or retirement packages, and for whom the total of the amount of salary and other wages after the salary income deduction and the amount of miscellaneous income from public pensions or retirement packages exceeds 100,000 yen, the remaining amount after deducting 100,000 yen from the total of the amount of salary and other wages after the salary income deduction (or 100,000 yen, if that amount exceeds 100,000 yen) and the amount of miscellaneous income from public pensions or retirement packages (or 100,000 yen, if that amount exceeds 100,000 yen) is deducted from the amount of employment income for that year (or, where the provisions of the preceding paragraph apply, the remaining amount after the deduction under that paragraph).
machine translation, not official
**第三項** 第一項の場合において、居住者が特別障害者に該当するかどうか又はその者が年齢二十三歳未満の扶養親族に該当するかどうか若しくは特別障害者である同一生計配偶者若しく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。
art-41-3-11/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3
In the case referred to in paragraph (1), whether a resident falls under a person with a particular disability, or whether a person falls under a dependent less than 23 years of age or a spouse in the same household or dependent who is a person with a particular disability, 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 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.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-3-11/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 給与等 所得税法第二十八条第一項に規定する給与等をいう。
art-41-3-11/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-1
salary or other wage: a salary or other wage as prescribed in Article 28, paragraph (1) of the Income Tax Act;
machine translation, not official
**二** 特別障害者 所得税法第二条第一項第二十九号に規定する特別障害者をいう。
art-41-3-11/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-2
person with a particular disability: a person with a particular disability as prescribed in Article 2, paragraph (1), item (xxix) of the Income Tax Act;
machine translation, not official
**三** 扶養親族 所得税法第二条第一項第三十四号に規定する扶養親族をいう。
art-41-3-11/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-3
dependent: a dependent as prescribed in Article 2, paragraph (1), item (xxxiv) of the Income Tax Act;
machine translation, not official
**四** 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う。
art-41-3-11/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-4
spouse in the same household: a spouse in the same household as prescribed in Article 2, paragraph (1), item (xxxiii) of the Income Tax Act;
machine translation, not official
**五** 給与所得控除後の給与等の金額 給与等の収入金額から所得税法第二十八条第三項に規定する給与所得控除額を控除した残額（同条第四項の規定の適用がある場合には、同項に規定する給与所得控除後の給与等の金額に相当する金額）をいう。
art-41-3-11/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-5
amount of salary and other wages after the salary income deduction: the remaining amount after deducting the amount of salary income deduction prescribed in Article 28, paragraph (3) of the Income Tax Act from the revenue from salaries or other wages (or, where the provisions of paragraph (4) of that Article apply, the amount equivalent to the amount of salary and other wages after the salary income deduction prescribed in that paragraph);
machine translation, not official
**六** 公的年金等に係る雑所得の金額 所得税法第三十五条第二項第一号に掲げる金額をいう。
art-41-3-11/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-6
amount of miscellaneous income from public pensions or retirement packages: the amount listed in Article 35, paragraph (2), item (i) of the Income Tax Act;
machine translation, not official
**七** 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。
art-41-3-11/par-4/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-4/item-7
absence from Japan: an absence from Japan as prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act.
machine translation, not official
**第五項** 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第二十二条の規定の適用については、同条第二項第一号中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第一項又は第二項（所得金額調整控除）の規定による控除をした残額」とする。
art-41-3-11/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-5
With regard to the application of the provisions of Article 22 of the Income Tax Act where the provisions of paragraph (1) or paragraph (2) apply, the phrase "the amount of employment income" in paragraph (2), item (i) of that Article is deemed to be replaced with "the remaining amount after the deduction under Article 41-3-11, paragraph (1) or paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction) from the amount of employment income".
machine translation, not official
**第六項** 第二項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「給与所得の金額」とあるのは、「給与所得の金額から租税特別措置法第四十一条の三の十一第二項（所得金額調整控除）の規定による控除をした残額」とする。
art-41-3-11/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of paragraph (2) apply, the phrase "the amount of employment income" in that paragraph is deemed to be replaced with "the amount remaining after deducting, from the amount of employment income, the deduction under the provisions of Article 41-3-11, paragraph (2) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction)".
machine translation, not official
**第七項** 第三項から前項までに定めるもののほか、第一項又は第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-3-11/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-7
Beyond what is specified in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の三の十二（年末調整に係る所得金額調整控除） — Income Amount Adjustment Deduction Pertaining to Year-End Adjustment
caption: machine translation, not official
art-41-3-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12
**第一項** 居住者が、その年に所得税法第百九十条の規定の適用を受ける同条に規定する給与等（以下この条において「給与等」という。）の支払を受けるべき場合において、この項の規定の適用を受けようとする旨、その居住者が前条第一項の特別障害者に該当する旨又は同項の扶養親族若しくは同一生計配偶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そ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同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）の所轄税務署長に提出したときは、その年のその給与等に対する同法第百九十条の規定の適用については、同条第二号に規定する給与所得控除後の給与等の金額は、当該金額に相当する金額から前条第一項の規定による控除をされる金額に相当する金額を控除した金額に相当する金額とする。
art-41-3-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
Where a resident is to receive payment, in a year, of a salary or other wage prescribed in Article 190 of the Income Tax Act to which the provisions of that Article apply (hereinafter referred to in this Article as a "salary or other wage"), if the resident has submitted a return stating to the effect that the resident seeks the application of the provisions of this paragraph, to the effect that the resident falls under the category of a Person with a Particular Disability referred to in paragraph (1) of the preceding Article, or the name and individual number (or, for a person who does not have an individual number, the name) of the Dependent or the spouse in the same household referred to in that paragraph, and other matters specified by Order of the Ministry of Finance, via the 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 (or, where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) for the income tax on that salary or other wage, then, with regard to the application of the provisions of Article 190 of that Act to that salary or other wage for that year, the amount of salary or other wage after the salary income deduction prescribed in item (ii) of that Article is the amount obtained by deducting an amount equivalent to the amount to be deducted under the provisions of paragraph (1) of the preceding Article from an amount equivalent to that amount.
machine translation, not official
**第二項** 前項に規定する申告書は、同項の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の前日までに、提出しなければならない。
art-41-3-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-2
The return prescribed in the preceding paragraph must be submitted no later than the day before the day on which the resident is to receive the last payment of a salary or other wage for that year from the person paying the salary or other wage referred to in that paragraph.
machine translation, not official
**第三項** 第一項の場合において、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。
art-41-3-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3
In the case referred to in paragraph (1), 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 day on which the person received it.
machine translation, not official
**第四項** 給与等の支払を受ける第一項の居住者は、同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。
art-41-3-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
A 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 that paragraph 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 that 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.
machine translation, not official
**第五項** 前項の規定の適用がある場合における第三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。
art-41-3-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-5
With regard to the application of the provisions of paragraph (3) in the case where the provisions of the preceding paragraph apply, the phrase "has received the return" in that paragraph is deemed to be replaced with "has been provided with the matters to be stated in the return", and the phrase "the person received it" is deemed to be replaced with "the person was provided with them".
machine translation, not official
**第六項** 第一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同項の扶養親族又は同一生計配偶者（以下この項において「扶養親族等」という。）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、当該扶養親族等に係る第一項の居住者から同項に規定する申告書又は所得税法第百九十八条第四項各号に掲げ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、第一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扶養親族等の氏名又は個人番号と異なるときは、この限りでない。
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
Where the person paying the salary or other wage referred to in paragraph (1) who receives the submission of the return prescribed in that paragraph keeps, pursuant to the provisions of Order of the Ministry of Finance, a book stating the names, individual numbers and other matters of the Dependents or the spouse in the same household referred to in that paragraph (hereinafter referred to in this paragraph as "dependents and similar persons") that are to be stated in the return (limited to a book prepared upon receiving, before the submission of the return, the submission of a return prescribed in paragraph (1) or a return listed in any of the items of Article 198, paragraph (4) of the Income Tax Act from the resident referred to in paragraph (1) to whom the dependents and similar persons pertain), the resident is not required, notwithstanding the provisions of paragraph (1), to state the individual numbers stated in the book in the return prescribed in that paragraph that the resident submits to that person paying the salary or other wage; provided, however, that this does not apply if a name or individual number to be stated in the return differs from the name or individual number of the dependents and similar persons stated in the book.
machine translation, not official
**第七項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-3-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第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十二第一項（年末調整に係る所得金額調整控除）」とする。
art-41-3-12/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-1
with regard to the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act, 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 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)";
machine translation, not official
**二** 所得税法第百九十八条第四項の規定の適用については、同項中「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十二第一項（年末調整に係る所得金額調整控除）に規定する申告書」とする。
art-41-3-12/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-7/item-2
with regard to the application of the provisions of Article 198, paragraph (4) of the Income Tax Act, the phrase "the following returns" in that paragraph is deemed to be replaced with "the following returns or the return prescribed in Article 41-3-12, paragraph (1) of the Act on Special Measures Concerning Taxation (Income Amount Adjustment Deduction Pertaining to Year-End Adjustment)".
machine translation, not official
### 第四十一条の四（不動産所得に係る損益通算の特例） — Special Provisions on Aggregation of Profits and Losses Pertaining to Real Estate Income
caption: machine translation, not official
art-41-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4 · https://japanlaw.org/l/332AC0000000026/art-41-4
**第一項** 個人の平成四年分以後の各年分の不動産所得の金額の計算上生じた損失の金額がある場合において、当該年分の不動産所得の金額の計算上必要経費に算入した金額のうちに不動産所得を生ずべき業務の用に供する土地又は土地の上に存する権利（次項において「土地等」という。）を取得するために要した負債の利子の額があるときは、当該損失の金額のうち当該負債の利子の額に相当する部分の金額として政令で定めるところにより計算した金額は、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1
Where there is an amount of losses that has arisen in the calculation of the amount of real estate income of an individual for 1992 or any subsequent year, if the amounts included in necessary expenses in the calculation of the amount of real estate income for that year include an amount of interest on liabilities incurred to acquire land or a right existing on land (referred to as "land, etc." in the following paragraph) used for the business that generates real estate income, the amount calculated pursuant to the provisions of Cabinet Order as the portion of that amount of losses corresponding to that amount of interest on liabilities is deemed not to have arisen with regard to the application of the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** 建物とともにその敷地の用に供されている土地等を取得した場合における土地等を取得するために要した負債の額の計算その他前項の規定の適用に関し必要な事項は、政令で定める。
art-41-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2
The calculation of the amount of liabilities incurred to acquire land, etc. in the case where land, etc. used as the site of a building is acquired together with the building, and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十一条の四の二（特定組合員等の不動産所得に係る損益通算等の特例） — Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Partners, etc.
caption: machine translation, not official
art-41-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2
**第一項** 特定組合員（組合契約を締結している組合員（これに類する者で政令で定めるものを含む。以下この項において同じ。）のうち、組合事業に係る重要な財産の処分若しくは譲受け又は組合事業に係る多額の借財に関する業務の執行の決定に関与し、かつ、当該業務のうち契約を締結するための交渉その他の重要な部分を自ら執行する組合員以外のものをいう。）又は特定受益者（信託の所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）をいう。）に該当する個人が、平成十八年以後の各年において、組合事業又は信託から生ずる不動産所得を有する場合においてその年分の不動産所得の金額の計算上当該組合事業又は信託による不動産所得の損失の金額として政令で定める金額があるときは、当該損失の金額に相当する金額は、同法第二十六条第二項及び第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1
Where an individual who falls under the category of a specified partner (meaning, among partners who have concluded a partnership contract (including persons similar thereto who are specified by Cabinet Order; the same applies hereinafter in this paragraph), those other than a partner who is involved in decisions on the execution of business concerning the disposal or acquisition of important property pertaining to the partnership business or concerning large borrowings pertaining to the partnership business, and who personally executes the important parts of that business, such as negotiations for concluding contracts) or a specified beneficiary (meaning a beneficiary of a trust prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article)) has real estate income arising from a partnership business or a trust in any year from 2006 onward, if, in the calculation of the amount of real estate income for that year, there is an amount specified by Cabinet Order as the amount of losses from real estate income arising from that partnership business or trust, the amount equivalent to that amount of losses is deemed not to have arisen with regard to the application of the provisions of Article 26, paragraph (2) and Article 69, paragraph (1) of that Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 組合契約 民法第六百六十七条第一項に規定する組合契約及び投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約並びに外国におけるこれらに類する契約（政令で定めるものを含む。）をいう。
art-41-4-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-1
partnership contract: A partnership contract prescribed in Article 667, paragraph (1) of the Civil Code and an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment, and contracts similar thereto in a foreign state (including those specified by Cabinet Order);
machine translation, not official
**二** 組合事業 各組合契約に基づいて営まれる事業をいう。
art-41-4-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2/item-2
partnership business: A business carried on under each partnership contract.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の四の三（国外中古建物の不動産所得に係る損益通算等の特例） — Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income from Foreign Used Buildings
caption: machine translation, not official
art-41-4-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3
**第一項** 個人が、令和三年以後の各年において、国外中古建物から生ずる不動産所得を有する場合においてその年分の不動産所得の金額の計算上国外不動産所得の損失の金額があるときは、当該国外不動産所得の損失の金額に相当する金額は、所得税法第二十六条第二項及び第六十九条第一項の規定その他の所得税に関する法令の規定の適用については、生じなかつたものとみなす。
art-41-4-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-1
Where an individual has real estate income arising from a foreign used building in any year from 2021 onward, if there is an amount of loss from foreign real property income in the calculation of the amount of real estate income for that year, the amount equivalent to that amount of loss from foreign real property income is deemed not to have arisen with regard to the application of the provisions of Article 26, paragraph (2) and Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax.
machine translation, not official
**第二項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-4-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 国外中古建物 個人において使用され、又は法人（所得税法第二条第一項第八号に規定する人格のない社団等を含む。）において事業の用に供された国外にある建物であつて、個人が取得をしてこれを当該個人の不動産所得を生ずべき業務の用に供したもの（当該不動産所得の金額の計算上当該建物の償却費として同法第三十七条の規定により必要経費に算入する金額を計算する際に同法の規定により定められている耐用年数を財務省令で定めるところにより算定しているものに限る。）をいう。
art-41-4-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-1
foreign used building: A building located outside Japan that has been used by an individual or used for business by a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act), and that an individual has acquired and used for the business of that individual that generates real estate income (limited to a building for which, in calculating the amount to be included in necessary expenses as the depreciation allowance of the building under the provisions of Article 37 of that Act in the calculation of the amount of real estate income, the useful life determined under the provisions of that Act is calculated in the manner specified by Order of the Ministry of Finance);
machine translation, not official
**二** 国外不動産所得の損失の金額 個人の不動産所得の金額の計算上国外中古建物の貸付け（他人（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。以下この号において同じ。）に国外中古建物を使用させることを含む。）による損失の金額（当該国外中古建物以外の国外にある不動産、不動産の上に存する権利、船舶又は航空機（以下この号において「国外不動産等」という。）の貸付け（他人に国外不動産等を使用させることを含む。）による不動産所得の金額がある場合には、当該損失の金額を当該国外不動産等の貸付けによる不動産所得の金額の計算上控除してもなお控除しきれない金額）のうち当該国外中古建物の償却費の額に相当する部分の金額として政令で定めるところにより計算した金額をいう。
art-41-4-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-2
amount of loss from foreign real property income: Of the amount of losses arising from the lending of a foreign used building (including having another person (including, where the individual is a nonresident, an office, etc. prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act; the same applies hereinafter in this item) use a foreign used building) in the calculation of the amount of real estate income of an individual (or, where there is an amount of real estate income from the lending of real property, rights existing on real property, vessels or aircraft located outside Japan other than the foreign used building (hereinafter referred to in this item as "foreign real property, etc.") (including having another person use foreign real property, etc.), the amount of that loss that cannot be fully deducted even after being deducted in the calculation of the amount of real estate income from the lending of the foreign real property, etc.), the amount calculated pursuant to the provisions of Cabinet Order as the portion corresponding to the amount of the depreciation allowance of the foreign used building.
machine translation, not official
**第三項** 第一項の規定の適用を受けた国外中古建物を譲渡した場合において、当該譲渡による譲渡所得の金額の計算上控除する資産の取得費を計算するときにおける所得税法第三十八条の規定の適用については、同条第二項第一号中「累積額」とあるのは、「累積額からその資産につき租税特別措置法第四十一条の四の三第一項（国外中古建物の不動産所得に係る損益通算等の特例）の規定により生じなかつたものとみなされた損失の金額に相当する金額の合計額を控除した金額」とする。
art-41-4-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-3
Where a foreign used building to which the provisions of paragraph (1) have been applied is transferred, with regard to the application of the provisions of Article 38 of the Income Tax Act in calculating the acquisition cost of the asset to be deducted in the calculation of the amount of capital gains from the transfer, the phrase "cumulative amount" in paragraph (2), item (i) of that Article is deemed to be replaced with "the amount obtained by deducting, from the cumulative amount, the total of the amounts equivalent to the amounts of losses deemed not to have arisen with respect to the asset pursuant to the provisions of Article 41-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income from Foreign Used Buildings)".
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-4-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-4
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の五（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
caption: machine translation, not official
art-41-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
**第一項** 個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該居住用財産の譲渡損失の金額以外の居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
art-41-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
Where there is an amount of loss on the transfer of residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of loss on the transfer of residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of loss on the transfer of residential property, other than that amount of loss on the transfer of residential property, that arose in any year within the three years preceding that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of loss on the transfer of residential property and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-3
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合において、当該個人がその年十二月三十一日（その者が死亡した日の属する年にあつては、その死亡した日）において当該通算後譲渡損失の金額に係る買換資産（第七項第一号に規定する買換資産をいう。）に係る住宅借入金等の金額を有するときは、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
art-41-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), if the individual has, as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date of death), an amount of housing loans, etc. pertaining to the replacement asset (meaning a replacement asset prescribed in paragraph (7), item (i)) pertaining to that amount of loss on transfer after aggregation, then, notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
machine translation, not official
**第五項** 前項の規定は、当該個人が居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-5
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of loss on the transfer of residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第三項の規定は、第四項の規定を適用する場合における前項の提出期限までに確定申告書の提出がなかつたとき、又は同項の書類の添付がない確定申告書の提出があつたときについて準用する。
art-41-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-6
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 居住用財産の譲渡損失の金額 当該個人が、平成十年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この項及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき次条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、平成十年一月一日（当該特定譲渡の日が平成十二年一月一日以後であるときは、当該特定譲渡の日の属する年の前年一月一日）から当該特定譲渡の日の属する年の翌年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに当該個人の居住の用に供する家屋で政令で定めるもの又は当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で、国内にあるもの（以下この項、第十三項及び第十四項において「買換資産」という。）の取得（建設を含むものとし、贈与によるものその他政令で定めるものを除く。以下この項、第十三項及び第十四項において同じ。）をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。第十三項において「取得期限」という。）までの間に、買換資産の取得をして当該取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有し、かつ、当該取得の日から当該取得の日の属する年の翌年十二月三十一日までの間に当該個人の居住の用に供したとき、又は供する見込みであるときにおける当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-41-5/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
amount of loss on the transfer of residential property: In the case where the individual has made, within the period from January 1, 1998 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this paragraph and the following paragraph as a "transferred asset") (excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the following Article with respect to a transfer of assets in that year or within the three years preceding that year), if, during the period from January 1, 1998 (or, where the date of the specified transfer is on or after January 1, 2000, January 1 of the year preceding the year that includes the date of the specified transfer) to December 31 of the year following the year that includes the date of the specified transfer (or, where it has become difficult, due to unavoidable circumstances attributable to an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, for the individual to make, by that date, an acquisition (including construction, and excluding an acquisition by gift and any other acquisition specified by Cabinet Order; the same applies hereinafter in this paragraph, paragraph (13) and paragraph (14)) of a house used as the individual's residence that is specified by Cabinet Order, or land or a right existing on land used as the site of that house, located in Japan (hereinafter referred to in this paragraph, paragraph (13) and paragraph (14) as a "replacement asset"), and the individual is expected to acquire a replacement asset within two years after that date and has obtained the approval of the district director having jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, December 31 of the second year following the year that includes that date; referred to as the "acquisition deadline" in paragraph (13)), the individual acquires a replacement asset and has an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of the acquisition, and has used the replacement asset as the individual's residence, or is expected to do so, during the period from the date of the acquisition to December 31 of the year following the year that includes the date of the acquisition, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer;
machine translation, not official
**イ** 当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
art-41-5/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-1
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
machine translation, not official
**ロ** イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-2
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
machine translation, not official
**ハ** イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
art-41-5/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-3
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
machine translation, not official
**ニ** 当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1/sub-4
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
machine translation, not official
**二** 純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
art-41-5/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-2
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
machine translation, not official
**三** 通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、居住用財産の譲渡損失の金額に係るもの（当該居住用財産の譲渡損失の金額に係る譲渡資産のうちに土地又は土地の上に存する権利で政令で定める面積が五百平方メートルを超えるものが含まれている場合には、当該土地又は土地の上に存する権利のうち当該五百平方メートルを超える部分に相当する金額を除く。）として政令で定めるところにより計算した金額をいう。
art-41-5/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-3
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of loss on the transfer of residential property (where the transferred assets pertaining to that amount of loss on the transfer of residential property include land or a right existing on land whose area specified by Cabinet Order exceeds 500 square meters, excluding the amount corresponding to the portion of that land or right existing on land in excess of 500 square meters);
machine translation, not official
**四** 住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
art-41-5/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-4
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
machine translation, not official
**第八項** 確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第八項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-8
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
machine translation, not official
**第九項** 確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五第九項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
art-41-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-9
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property))".
machine translation, not official
**第十項** 当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五第十項（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-10
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)".
machine translation, not official
**第十一項** 第一項、第四項及び前三項の規定の適用に関し必要な事項は、政令で定める。
art-41-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-11
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
**第十二項** 第四項の規定の適用がある場合には、次に定めるところによる。
art-41-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12
Where the provisions of paragraph (4) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定」とする。
art-41-5/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)";
machine translation, not official
**二** 所得税法第二十二条の規定の適用については、同条第二項中「又は第七十一条第一項（雑損失の繰越控除）」とあるのは「、第七十一条第一項（雑損失の繰越控除）又は租税特別措置法第四十一条の五第四項（居住用財産の買換え等の場合の譲渡損失の繰越控除）」と、同条第三項中「又は第七十一条」とあるのは「若しくは第七十一条又は租税特別措置法第四十一条の五」とする。
art-41-5/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-2
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5 of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五第四項（居住用財産の買換え等の場合の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五第四項」とする。
art-41-5/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-3
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5, paragraph (4) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**四** 国税通則法の規定の適用については、同法第二条第六号ハ（１）中「同法」とあるのは、「同法又は租税特別措置法」とする。
art-41-5/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-4
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
machine translation, not official
**五** 前各号に定めるもののほか、第四項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-5/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-5
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
machine translation, not official
**第十三項** 第一項の規定の適用を受けた者は、取得期限までに買換資産の取得をしない場合、買換資産の取得をした日の属する年の十二月三十一日において当該買換資産に係る住宅借入金等の金額を有しない場合又は買換資産の取得をした日の属する年の翌年十二月三十一日までに当該買換資産をその者の居住の用に供しない場合には、取得期限又は同日から四月を経過する日までに同項の規定の適用を受けた年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
If a person who has received the application of the provisions of paragraph (1) does not acquire a replacement asset by the acquisition deadline, does not have an amount of housing loans, etc. pertaining to the replacement asset as of December 31 of the year that includes the date of acquisition of the replacement asset, or does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from the acquisition deadline or that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
machine translation, not official
**第十四項** 第四項の規定の適用を受けた者は、買換資産の取得をした日の属する年の翌年十二月三十一日までに、当該買換資産をその者の居住の用に供しない場合には、同日から四月を経過する日までに同項の規定の適用を受けた年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
If a person who has received the application of the provisions of paragraph (4) does not use the replacement asset as the person's residence by December 31 of the year following the year that includes the date of acquisition of the replacement asset, the person must file an amended return for the income tax for the year for which the person received the application of the provisions of that paragraph by the day on which four months have elapsed from that date, and must pay, within that time limit, the amount of tax to be paid as a result of filing the amended return.
machine translation, not official
**第十五項** 前二項の規定に該当する場合において、これらの規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-41-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-15
In the case falling under the provisions of the preceding two paragraphs, if an amended return under those provisions is not filed, the district director having jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of income, the amount of income tax and other matters that should have been stated in the amended return.
machine translation, not official
**第十六項** 第十三項又は第十四項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-5/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16
With regard to the application of the provisions of the Act on General Rules for National Taxes to an amended return under the provisions of paragraph (13) or paragraph (14) and to the reassessment referred to in the preceding paragraph, the following applies:
machine translation, not official
**一** 当該修正申告書で第十三項又は第十四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-41-5/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-1
an amended return filed within the filing deadline prescribed in paragraph (13) or paragraph (14) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except where the provisions of Article 20 of that Act are applied;
machine translation, not official
**二** 当該修正申告書で第十三項又は第十四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の五第十三項又は第十四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の五第十三項又は第十四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-41-5/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-2
with regard to an amended return filed after the filing deadline prescribed in paragraph (13) or paragraph (14) and to the reassessment, the phrases "statutory tax return due date" and "statutory payment due date" in the provisions of Chapter II through Chapter VII of the Act on General Rules for National Taxes are deemed to be replaced with "filing deadline for the amended return prescribed in Article 41-5, paragraph (13) or paragraph (14) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 41-5, paragraph (13) or paragraph (14) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-41-5/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
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### 第四十一条の五の二（特定居住用財産の譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property
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art-41-5-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2
**第一項** 個人の平成十六年分以後の各年分の譲渡所得の金額の計算上生じた特定居住用財産の譲渡損失の金額がある場合には、第三十一条第一項後段及び第三項第二号の規定にかかわらず、当該特定居住用財産の譲渡損失の金額については、所得税法第六十九条第一項の規定その他の所得税に関する法令の規定を適用する。ただし、当該個人がその年の前年以前三年内の年において生じた当該特定居住用財産の譲渡損失の金額以外の特定居住用財産の譲渡損失の金額につきこの項の規定の適用を受けているときは、この限りでない。
art-41-5-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
Where there is an amount of capital loss on specified residential property that has arisen in the calculation of the amount of capital gains of an individual for 2004 or any subsequent year, notwithstanding the provisions of the second sentence of Article 31, paragraph (1) and paragraph (3), item (ii), the provisions of Article 69, paragraph (1) of the Income Tax Act and other provisions of laws and regulations concerning income tax apply to that amount of capital loss on specified residential property; provided, however, that this does not apply if the individual has received the application of the provisions of this paragraph with respect to an amount of capital loss on specified residential property, other than that amount of capital loss on specified residential property, that arose in any year within the three years preceding that year.
machine translation, not official
**第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、特定居住用財産の譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-2
The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount of capital loss on specified residential property and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第三項** 税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-5-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-3
Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
machine translation, not official
**第四項** 確定申告書を提出する個人が、その年の前年以前三年内の年において生じた通算後譲渡損失の金額（この項の規定の適用を受けて前年以前の年において控除されたものを除く。）を有する場合には、第三十一条第一項後段の規定にかかわらず、当該通算後譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する長期譲渡所得の金額、第三十二条第一項に規定する短期譲渡所得の金額、総所得金額、退職所得金額又は山林所得金額の計算上控除する。ただし、当該個人のその年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額が三千万円を超える年については、この限りでない。
art-41-5-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
Where an individual who files a final return has an amount of loss on transfer after aggregation that arose in any year within the three years preceding that year (excluding any amount deducted in a year before that year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 31, paragraph (1), an amount equivalent to that amount of loss on transfer after aggregation is deducted, pursuant to the provisions of Cabinet Order, in the calculation of the amount of long-term capital gains prescribed in that paragraph, the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount of gross income, the amount of retirement income or the amount of timber income for the year to which the final return pertains; provided, however, that this does not apply to a year in which the individual's total income prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year, pertaining to the individual's income tax for that year, exceeds 30,000,000 yen.
machine translation, not official
**第五項** 前項の規定は、当該個人が特定居住用財産の譲渡損失の金額が生じた年分の所得税につき第二項の確定申告書をその提出期限までに提出した場合であつて、その後において連続して確定申告書を提出しており、かつ、前項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-5-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-5
The provisions of the preceding paragraph apply only if the individual has filed the final return referred to in paragraph (2) by its filing deadline for the income tax for the year in which the amount of capital loss on specified residential property arose and has subsequently filed final returns consecutively, and the final return referred to in the preceding paragraph has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第六項** 第三項の規定は、第四項の規定を適用する場合における前項の提出期限までに確定申告書の提出がなかつたとき、又は同項の書類の添付がない確定申告書の提出があつたときについて準用する。
art-41-5-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-6
The provisions of paragraph (3) apply mutatis mutandis where, in the case of applying the provisions of paragraph (4), no final return is filed by the filing deadline referred to in the preceding paragraph, or a final return is filed without the documents referred to in that paragraph attached.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-5-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定居住用財産の譲渡損失の金額 当該個人が、平成十六年一月一日から令和九年十二月三十一日までの期間（次項において「適用期間」という。）内に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるもののうち次に掲げるもの（以下この号及び次項において「譲渡資産」という。）の譲渡（同条第一項に規定する譲渡所得の基因となる不動産等の貸付けを含むものとし、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするものその他政令で定めるものを除く。以下この号及び次項において「特定譲渡」という。）をした場合（当該個人が当該特定譲渡に係る契約を締結した日の前日において当該譲渡資産に係る住宅借入金等の金額を有する場合に限るものとし、当該個人がその年の前年若しくは前々年における資産の譲渡につき第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第三十六条の二若しくは第三十六条の五の規定の適用を受けている場合又は当該個人がその年若しくはその年の前年以前三年内における資産の譲渡につき前条第一項の規定の適用を受け、若しくは受けている場合を除く。）において、当該譲渡資産の特定譲渡（その年において当該特定譲渡が二以上ある場合には、当該個人が政令で定めるところにより選定した一の特定譲渡に限る。）による譲渡所得の金額の計算上生じた損失の金額のうち、当該特定譲渡をした日の属する年分の第三十一条第一項に規定する長期譲渡所得の金額及び第三十二条第一項に規定する短期譲渡所得の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（当該特定譲渡に係る契約を締結した日の前日における当該譲渡資産に係る住宅借入金等の金額の合計額から当該譲渡資産の譲渡の対価の額を控除した残額を限度とする。）をいう。
art-41-5-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
amount of capital loss on specified residential property: In the case where the individual has made, within the period from January 1, 2004 to December 31, 2027 (referred to as the "application period" in the following paragraph), a transfer (including the lending of real property, etc. that constitutes a source of capital gains prescribed in Article 31, paragraph (1), and excluding a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, and any other transfer specified by Cabinet Order; hereinafter referred to in this item and the following paragraph as a "specified transfer") of any of the following, being a house, or land or a right existing on land, held by the individual whose holding period prescribed in paragraph (2) of that Article exceeds five years as of January 1 of that year (hereinafter referred to in this item and the following paragraph as a "transferred asset") (limited to the case where the individual has an amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded, and excluding the case where the individual has received the application of the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 36-2 or Article 36-5 with respect to a transfer of assets in the year preceding that year or the year before that, or where the individual receives or has received the application of the provisions of paragraph (1) of the preceding Article with respect to a transfer of assets in that year or within the three years preceding that year), the amount calculated pursuant to the provisions of Cabinet Order as the portion of the amount of losses that arose in the calculation of the amount of capital gains from the specified transfer of the transferred asset (or, where there are two or more such specified transfers in that year, limited to one specified transfer selected by the individual pursuant to the provisions of Cabinet Order) that cannot be fully deducted even after being deducted in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1) and the amount of short-term capital gains prescribed in Article 32, paragraph (1) for the year that includes the date of the specified transfer (limited to the balance remaining after deducting the amount of consideration for the transfer of the transferred asset from the total amount of housing loans, etc. pertaining to the transferred asset as of the day before the date on which the contract for the specified transfer was concluded);
machine translation, not official
**イ** 当該個人がその居住の用に供している家屋で政令で定めるもののうち国内にあるもの
art-41-5-2/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-1
a house used by the individual as the individual's residence that is specified by Cabinet Order and located in Japan;
machine translation, not official
**ロ** イに掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5-2/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-2
a house listed in (a) that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence to December 31 of the year that includes the day on which three years have elapsed from that day);
machine translation, not official
**ハ** イ又はロに掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
art-41-5-2/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-3
a house listed in (a) or (b) and land used as the site of the house or a right existing on that land;
machine translation, not official
**ニ** 当該個人のイに掲げる家屋が災害により滅失した場合において、当該個人が当該家屋を引き続き所有していたとしたならば、その年一月一日において第三十一条第二項に規定する所有期間が五年を超える当該家屋の敷地の用に供されていた土地又は当該土地の上に存する権利（当該災害があつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
art-41-5-2/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1/sub-4
where the individual's house listed in (a) has been destroyed by a disaster, land, or a right existing on that land, that was used as the site of the house and whose holding period prescribed in Article 31, paragraph (2) would exceed five years as of January 1 of that year if the individual had continued to own the house (limited to land or a right transferred during the period from the day on which the disaster occurred to December 31 of the year that includes the day on which three years have elapsed from that day).
machine translation, not official
**二** 純損失の金額 所得税法第二条第一項第二十五号に規定する純損失の金額をいう。
art-41-5-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-2
net loss: A net loss prescribed in Article 2, paragraph (1), item (xxv) of the Income Tax Act;
machine translation, not official
**三** 通算後譲渡損失の金額 当該個人のその年において生じた純損失の金額のうち、特定居住用財産の譲渡損失の金額に係るものとして政令で定めるところにより計算した金額をいう。
art-41-5-2/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-3
amount of loss on transfer after aggregation: Of the net loss that arose for the individual in that year, the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the amount of capital loss on specified residential property;
machine translation, not official
**四** 住宅借入金等 住宅の用に供する家屋の新築若しくは取得又は当該家屋の敷地の用に供される土地若しくは当該土地の上に存する権利の取得（以下この号において「住宅の取得等」という。）に要する資金に充てるために第八条第一項に規定する金融機関又は独立行政法人住宅金融支援機構から借り入れた借入金で契約において償還期間が十年以上の割賦償還の方法により返済することとされているものその他の住宅の取得等に係る借入金又は債務（利息に対応するものを除く。）で政令で定めるものをいう。
art-41-5-2/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-4
housing loans, etc.: Loans borrowed from a financial institution prescribed in Article 8, paragraph (1) or from the Japan Housing Finance Agency to fund the new construction or acquisition of a house used as a dwelling or the acquisition of land or a right existing on land used as the site of that house (hereinafter referred to in this item as "housing acquisition, etc."), which are to be repaid under the contract in installments over a repayment period of 10 years or more, and other loans or debts pertaining to housing acquisition, etc. (excluding those corresponding to interest) that are specified by Cabinet Order.
machine translation, not official
**第八項** 確定申告書を提出する個人の所得税法第七十条第一項に規定する各年において生じた純損失の金額のうちに特定純損失の金額（適用期間内に行つた譲渡資産の特定譲渡による譲渡所得の金額の計算上生じた損失の金額に係る純損失の金額として政令で定めるところにより計算した金額をいう。次項及び第十項において同じ。）がある場合における同条第一項（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定の適用については、同法第七十条第一項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第八項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-8
With regard to the application of the provisions of Article 70, paragraph (1) of the Income Tax Act (including where the calculation is made in accordance therewith pursuant to the provisions of Article 165, paragraph (1) of that Act) in the case where the net loss that arose in each year prescribed in Article 70, paragraph (1) of that Act for an individual who files a final return includes an amount of specified net loss (meaning the amount calculated pursuant to the provisions of Cabinet Order as the net loss pertaining to the amount of losses that arose in the calculation of the amount of capital gains from a specified transfer of a transferred asset made within the application period; the same applies in the following paragraph and paragraph (10)), the phrase "and Article 142, paragraph (2)" in Article 70, paragraph (1) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (8) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
machine translation, not official
**第九項** 確定申告書を提出する個人のその年において生じた純損失の金額のうちに特定純損失の金額がある場合における所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第一項又は第百四十一条第一項中「生じた純損失の金額」とあるのは、「生じた純損失の金額（租税特別措置法第四十一条の五の二第九項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額を除く。）」とする。
art-41-5-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-9
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) in the case where the net loss that arose in that year for an individual who files a final return includes an amount of specified net loss, the phrase "net loss that arose" in Article 140, paragraph (1) or Article 141, paragraph (1) of that Act is deemed to be replaced with "net loss that arose (excluding the amount of specified net loss prescribed in Article 41-5-2, paragraph (9) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property))".
machine translation, not official
**第十項** 当該個人につき所得税法第百四十条第五項に規定する事実が生じた場合又は当該個人が死亡した場合において、当該事実が生じた日又は死亡した日の属する年の前年において生じた純損失の金額のうちに特定純損失の金額があるときにおける同項又は同法第百四十一条第四項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定の適用については、同法第百四十条第五項中「及び第百四十二条第二項」とあるのは「、第百四十二条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」と、同法第百四十一条第四項中「及び次条第二項」とあるのは「、次条第二項」と、「となつたもの」とあるのは「となつたもの及び租税特別措置法第四十一条の五の二第十項（特定居住用財産の譲渡損失の損益通算及び繰越控除）に規定する特定純損失の金額」とする。
art-41-5-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-10
Where a fact prescribed in Article 140, paragraph (5) of the Income Tax Act has occurred with respect to the individual or the individual has died, if the net loss that arose in the year preceding the year that includes the day on which the fact occurred or the day of death includes an amount of specified net loss, then, with regard to the application of the provisions of that paragraph or Article 141, paragraph (4) of that Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "and Article 142, paragraph (2)" in Article 140, paragraph (5) of that Act is deemed to be replaced with ", Article 142, paragraph (2)", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "and paragraph (2) of the following Article" in Article 141, paragraph (4) of that Act is deemed to be replaced with ", paragraph (2) of the following Article", and the phrase "that has become the basis" is deemed to be replaced with "that has become the basis, and the amount of specified net loss prescribed in Article 41-5-2, paragraph (10) of the Act on Special Measures Concerning Taxation (Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer of Specified Residential Property)".
machine translation, not official
**第十一項** 第一項、第四項及び前三項の規定の適用に関し必要な事項は、政令で定める。
art-41-5-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-11
Necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
**第十二項** 第四項の規定の適用がある場合には、次に定めるところによる。
art-41-5-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12
Where the provisions of paragraph (4) apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「の規定」とあるのは、「並びに租税特別措置法第四十一条の五の二（特定居住用財産の譲渡損失の繰越控除）の規定」とする。
art-41-5-2/par-12/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-1
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss)" in item (xxx) of that paragraph is deemed to be replaced with "Article 70 (Deduction for Carryover of Net Loss) and Article 71 (Deduction for Carryover of Casualty Loss), and Article 41-5-2 of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)";
machine translation, not official
**二** 所得税法第二十二条の規定の適用については、同条第二項中「又は第七十一条第一項（雑損失の繰越控除）」とあるのは「、第七十一条第一項（雑損失の繰越控除）又は租税特別措置法第四十一条の五の二第四項（特定居住用財産の譲渡損失の繰越控除）」と、同条第三項中「又は第七十一条」とあるのは「若しくは第七十一条又は租税特別措置法第四十一条の五の二」とする。
art-41-5-2/par-12/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-2
with regard to the application of the provisions of Article 22 of the Income Tax Act, the phrase "or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (2) of that Article is deemed to be replaced with ", Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", and the phrase "or Article 71" in paragraph (3) of that Article is deemed to be replaced with "or Article 71, or Article 41-5-2 of the Act on Special Measures Concerning Taxation";
machine translation, not official
**三** 所得税法第百二十三条の規定の適用については、同条第一項中「の規定の適用を」とあるのは「若しくは租税特別措置法第四十一条の五の二第四項（特定居住用財産の譲渡損失の繰越控除）の規定の適用を」と、「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」と、同条第二項第五号中「又は第七十一条第一項」とあるのは「若しくは第七十一条第一項又は租税特別措置法第四十一条の五の二第四項」とする。
art-41-5-2/par-12/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-3
with regard to the application of the provisions of Article 123 of the Income Tax Act, the phrase "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss)" in paragraph (1) of that Article is deemed to be replaced with "Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Deduction for Carryover of Losses on Transfer of Specified Residential Property)", the phrase "or Article 71, paragraph (1)" in that paragraph is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "or Article 71, paragraph (1)" in paragraph (2), item (v) of that Article is deemed to be replaced with "or Article 71, paragraph (1), or Article 41-5-2, paragraph (4) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**四** 国税通則法の規定の適用については、同法第二条第六号ハ（１）中「同法」とあるのは、「同法又は租税特別措置法」とする。
art-41-5-2/par-12/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-4
with regard to the application of the provisions of the Act on General Rules for National Taxes, the phrase "that Act" in Article 2, item (vi), (c), 1. of that Act is deemed to be replaced with "that Act or the Act on Special Measures Concerning Taxation";
machine translation, not official
**五** 前各号に定めるもののほか、第四項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-5-2/par-12/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-5
beyond what is specified in the preceding items, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (4) apply are specified by Cabinet Order.
machine translation, not official
### 第四十一条の六 〔削除 / repealed〕
art-41-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-6 · https://japanlaw.org/l/332AC0000000026/art-41-6
**第一項** 削除
art-41-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-6/par-1
no English for this paragraph
### 第四十一条の七（全国健康保険協会が管掌する健康保険等の被保険者が受ける付加的給付等に係る課税の特例） — Special Provisions on Taxation on Additional Benefits, etc. Received by Insured Persons under Health Insurance, etc. Managed by the Japan Health Insurance Association
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art-41-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7 · https://japanlaw.org/l/332AC0000000026/art-41-7
**第一項** 健康保険法附則第四条第一項又は船員保険法附則第三条第一項に規定する被保険者がこれらの規定に規定する承認法人等から支払を受けるこれらの規定に規定する給付については、所得税を課さない。
art-41-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1
Income tax is not imposed on the benefits prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act that an insured person prescribed in those provisions receives from an approved corporation, etc. prescribed in those provisions.
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**第二項** 前項に規定する被保険者が健康保険法附則第四条第三項又は船員保険法附則第三条第三項の規定により前項に規定する承認法人等に対し支払う金銭の額は、所得税法第七十四条第二項に規定する社会保険料とみなして、同法の規定を適用する。
art-41-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-2
The amount of money that an insured person prescribed in the preceding paragraph pays to the approved corporation, etc. prescribed in that paragraph pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Health Insurance Act or Article 3, paragraph (3) of the Supplementary Provisions of the Mariners Insurance Act is deemed to be social insurance premiums prescribed in Article 74, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
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**第三項** 健康保険法附則第四条第一項に規定する事業主又は船員保険法附則第三条第一項に規定する船舶所有者が第一項に規定する給付に要する費用として同項に規定する承認法人等に対し支出した金銭の額は、同項に規定する被保険者の給与所得に係る収入金額には含まれないものとする。
art-41-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-3
The amount of money that an employer prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Health Insurance Act or a shipowner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Mariners Insurance Act has paid to the approved corporation, etc. prescribed in paragraph (1) as expenses for the benefits prescribed in that paragraph is not to be included in the revenue pertaining to the employment income of the insured person prescribed in that paragraph.
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### 第四十一条の八（給付金等の非課税） — Tax Exemption for Benefits, etc.
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art-41-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8 · https://japanlaw.org/l/332AC0000000026/art-41-8
**第一項** 都道府県、市町村又は特別区から給付される給付金で次に掲げるものについては、所得税を課さない。
art-41-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1
Income tax is not imposed on the following benefits paid by a prefecture, a municipality or a special ward:
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**一** 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第七条第一号ハの規定に基づき、同号に規定する消費税率の引上げ（次号において「消費税率の引上げ」という。）に際しての低所得者に配慮する観点から給付される次に掲げる給付金
art-41-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1
the following benefits paid, based on the provisions of Article 7, item (i), (c) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), from the perspective of giving consideration to low-income persons upon the consumption tax rate increase prescribed in that item (referred to as the "consumption tax rate increase" in the following item):
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**イ** 住民基本台帳法（昭和四十二年法律第八十一号）に基づき住民基本台帳に記録されている者（平成二十七年一月一日において住民基本台帳に記録されている者その他これに準ずる者として財務省令で定める者に限る。）のうち、平成二十七年度分の地方税法の規定による市町村民税（同法の規定による特別区民税を含むものとし、同法第三百二十八条（同法第七百三十六条第三項において準用する場合を含む。）の規定によつて課する所得割を除く。以下この号において「市町村民税」という。）が課されていないもの又は市町村（特別区を含む。）の条例で定めるところにより当該市町村民税を免除されたものである者（当該市町村民税が課されている者（当該市町村民税を免除された者を除く。）の同法の規定による扶養親族とされている者その他の財務省令で定める者を除く。第三号イにおいて「平成二十七年度対象者」という。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1/sub-1
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (Act No. 81 of 1967) (limited to persons recorded in the basic resident register as of January 1, 2015 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2015 under the provisions of the Local Tax Act (including the special ward inhabitant tax under the provisions of that Act, and excluding the income levy imposed under the provisions of Article 328 of that Act (including where it is applied mutatis mutandis pursuant to Article 736, paragraph (3) of that Act); hereinafter referred to in this item as "municipal inhabitant tax") or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2015 covered persons" in item (iii), (a));
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**ロ** 住民基本台帳法に基づき住民基本台帳に記録されている者（平成二十八年一月一日において住民基本台帳に記録されている者その他これに準ずる者として財務省令で定める者に限る。）のうち、平成二十八年度分の地方税法の規定による市町村民税が課されていないもの又は市町村（特別区を含む。）の条例で定めるところにより当該市町村民税を免除されたものである者（当該市町村民税が課されている者（当該市町村民税を免除された者を除く。）の同法の規定による扶養親族とされている者その他の財務省令で定める者を除く。第三号ロにおいて「平成二十八年度対象者」という。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1/sub-2
benefits specified by Order of the Ministry of Finance that are paid to persons recorded in the basic resident register under the Residential Basic Book Act (limited to persons recorded in the basic resident register as of January 1, 2016 and other persons specified by Order of the Ministry of Finance as being equivalent thereto) who are not subject to the municipal inhabitant tax for fiscal 2016 under the provisions of the Local Tax Act or who have been exempted from that municipal inhabitant tax pursuant to the provisions of a Municipal Ordinance of a municipality (including a special ward) (excluding persons treated as dependents under the provisions of that Act of a person subject to that municipal inhabitant tax (excluding a person who has been exempted from that municipal inhabitant tax) and other persons specified by Order of the Ministry of Finance; referred to as "fiscal 2016 covered persons" in item (iii), (b));
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**二** 消費税率の引上げに際しての児童の属する世帯への経済的な影響の緩和等の観点から給付される児童手当法（昭和四十六年法律第七十三号）による児童手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-2
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of mitigating the economic impact, etc. of the consumption tax rate increase on households to which children belong, to persons who receive child allowances under the Child Allowance Act (Act No. 73 of 1971) and other persons specified by Order of the Ministry of Finance;
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**三** 低所得である高齢者等への支援等の観点から給付される次に掲げる給付金
art-41-8/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3
the following benefits paid from the perspective of support, etc. for low-income elderly persons, etc.:
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**イ** 平成二十七年度対象者のうち、平成二十八年三月三十一日において六十四歳以上である者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3/sub-1
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2015 covered persons who are 64 years of age or older as of March 31, 2016;
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**ロ** 平成二十八年度対象者のうち、国民年金法（昭和三十四年法律第百四十一号）第十五条第二号に掲げる障害基礎年金又は同条第三号に掲げる遺族基礎年金を受けている者その他の財務省令で定める者（イに掲げる給付金の支給を受ける者を除く。）に対して給付される財務省令で定める給付金
art-41-8/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3/sub-2
benefits specified by Order of the Ministry of Finance that are paid to fiscal 2016 covered persons who receive the disability basic pension listed in Article 15, item (ii) or the survivors' basic pension listed in item (iii) of that Article of the National Pension Act (Act No. 141 of 1959) and other persons specified by Order of the Ministry of Finance (excluding persons who receive the benefits listed in (a));
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**四** 子どもの貧困対策の推進等の観点から給付される児童扶養手当法（昭和三十六年法律第二百三十八号）による児童扶養手当の支給を受ける者その他の財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-4
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of promoting measures against child poverty, etc., to persons who receive child rearing allowances under the Child Rearing Allowance Act (Act No. 238 of 1961) and other persons specified by Order of the Ministry of Finance;
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**五** 低所得であるひとり親への就業の支援等の観点から給付される母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）第三十一条第二号（同法第三十一条の十において準用する場合を含む。）に掲げる給付金の支給を受けていた者のうち財務省令で定める者に対して給付される財務省令で定める給付金
art-41-8/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-5
benefits specified by Order of the Ministry of Finance that are paid, from the perspective of supporting the employment, etc. of low-income single parents, to persons specified by Order of the Ministry of Finance from among the persons who received the benefits listed in Article 31, item (ii) of the Act on Welfare of Mothers and Fathers with Dependents and Widows (Act No. 129 of 1964) (including where it is applied mutatis mutandis pursuant to Article 31-10 of that Act).
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**第二項** 次に掲げる者が、都道府県又は都道府県が適当と認める者が第一号に掲げる者に対して行う金銭の貸付けであつてその者の児童福祉法第六条に規定する保護者からの経済的支援が見込まれないことその他の事情を勘案し、その者の自立を支援することを目的として、その者が進学した後若しくは就職した後の生活費若しくはその居住の用に供する賃貸住宅の家賃又は就職に資する免許若しくは資格の取得に要する費用を援助するために行うものとして財務省令で定めるものにつき、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。
art-41-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2
Where a person listed in any of the following items has been released from a debt pertaining to a loan of money that a prefecture, or a person that a prefecture considers appropriate, makes to a person listed in item (i), which is specified by Order of the Ministry of Finance as a loan made, in consideration of the fact that the person cannot expect economic support from the person's custodian prescribed in Article 6 of the Child Welfare Act and other circumstances, for the purpose of supporting the person's independence, in order to assist with the person's living expenses after the person goes on to higher education or finds employment, the rent for rental housing used as the person's residence, or the expenses required to obtain a license or qualification that contributes to finding employment, income tax is not imposed on the value of the economic benefit received as a result of the release:
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**一** 児童福祉法第二十七条第一項第三号又は第二十七条の二第一項の規定により入所措置が採られて同法第四十一条に規定する児童養護施設に入所している者又は当該入所措置を解除された者その他の財務省令で定める者
art-41-8/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-1
a person admitted to a children's home prescribed in Article 41 of the Child Welfare Act as a result of an admission measure taken pursuant to the provisions of Article 27, paragraph (1), item (iii) or Article 27-2, paragraph (1) of that Act, a person for whom that admission measure has been terminated, and other persons specified by Order of the Ministry of Finance;
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**二** 前号に掲げる者の相続人その他の財務省令で定める者
art-41-8/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-2
an heir of a person listed in the preceding item and other persons specified by Order of the Ministry of Finance.
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**第三項** 都道府県若しくは指定都市（以下この項において「都道府県等」という。）又は都道府県等が適当と認める者が児童扶養手当法による児童扶養手当の支給を受ける者（これに準ずる者として財務省令で定める者を含む。）であつて財務省令で定める支援を受けているものに対して行う金銭の貸付けであつて、その者の自立を支援することを目的として、その者の居住の用に供する賃貸住宅の家賃を援助するために行うものとして財務省令で定めるものにつき、当該貸付けを受けた者又はその者の相続人その他の財務省令で定める者が、当該貸付けに係る債務の免除を受けた場合には、当該免除により受ける経済的な利益の価額については、所得税を課さない。
art-41-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-3
Where a person who received a loan of money that a prefecture or a designated city (hereinafter referred to in this paragraph as a "prefecture, etc."), or a person that a prefecture, etc. considers appropriate, makes to a person who receives child rearing allowance under the Child Rearing Allowance Act (including a person specified by Order of the Ministry of Finance as being equivalent thereto) and who is receiving the support specified by Order of the Ministry of Finance, which is specified by Order of the Ministry of Finance as a loan made for the purpose of supporting the person's independence in order to assist with the rent for rental housing used as the person's residence, or the heir of that person or another person specified by Order of the Ministry of Finance, has been released from a debt pertaining to the loan, income tax is not imposed on the value of the economic benefit received as a result of the release.
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### 第四十一条の九（懸賞金付預貯金等の懸賞金等の分離課税等） — Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.
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art-41-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9 · https://japanlaw.org/l/332AC0000000026/art-41-9
**第一項** 個人が、国内において、預貯金、合同運用信託その他の政令で定めるもの（以下この項において「預貯金等」という。）に係る契約に基づき預入、信託その他の政令で定める行為（以下この項において「預入等」という。）がされた預貯金等（当該預入等がされた預貯金等に係る契約が一定の期間継続されることその他の政令で定める要件を満たすものに限る。）について、政令で定めるところにより、当該預貯金等を対象として行われるくじ引その他の方法により、支払若しくは交付を受け、又は受けるべき金品その他の経済上の利益（以下この条において「懸賞金付預貯金等の懸賞金等」という。）については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払若しくは交付を受け、又は受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-41-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
With regard to money, goods or other economic benefits (hereinafter referred to in this Article as "prize money, etc. on prize-linked deposits, etc.") that an individual receives or is to receive by payment or delivery in Japan by means of a drawing of lots or any other method conducted, pursuant to the provisions of Cabinet Order, with respect to deposits and similar savings in which a deposit, trust or any other act specified by Cabinet Order (hereinafter referred to in this paragraph as a "placement") has been made under a contract pertaining to deposits and savings, jointly managed trusts or any other things specified by Cabinet Order (hereinafter referred to in this paragraph as "deposits and similar savings") (limited to deposits and similar savings in which the placement has been made and for which the contract satisfies the requirements specified by Cabinet Order, such as the contract continuing for a certain period), notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
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**第二項** 内国法人又は外国法人（所得税法別表第一に掲げる内国法人並びに第八条第一項に規定する金融機関及び同条第二項に規定する金融商品取引業者等を除く。次項及び第四項において同じ。）は、国内において支払若しくは交付を受け、又は受けるべき懸賞金付預貯金等の懸賞金等について所得税を納める義務があるものとし、その支払若しくは交付を受け、又は受けるべき金額について百分の十五の税率を適用して所得税を課する。
art-41-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
A domestic corporation or foreign corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act, a financial institution prescribed in Article 8, paragraph (1) and a financial instruments business operator, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph and paragraph (4)) is liable to pay income tax with respect to prize money, etc. on prize-linked deposits, etc. that it receives or is to receive by payment or delivery in Japan, and income tax is imposed by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
machine translation, not official
**第三項** 個人又は内国法人若しくは外国法人に対し国内において懸賞金付預貯金等の懸賞金等を支払い、若しくは交付し、又は与える者は、その支払若しくは交付をし、又は与える際、その支払若しくは交付をし、又は与える金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3
A person who pays, delivers or gives prize money, etc. on prize-linked deposits, etc. in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, delivery or giving, collect income tax in the amount calculated by multiplying the amount paid, delivered or given by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第四項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、懸賞金付預貯金等の懸賞金等の支払若しくは交付を受け、又は受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply. In this case, where the person who receives or is to receive by payment or delivery the prize money, etc. on prize-linked deposits, etc. is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 前項に定めるもののほか、懸賞金付預貯金等の懸賞金等に係る所得税法第二百二十五条の規定の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
art-41-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-5
Beyond what is specified in the preceding paragraph, special provisions on Article 225 of the Income Tax Act pertaining to prize money, etc. on prize-linked deposits, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十（定期積金の給付補塡金等の分離課税等） — Separate Taxation, etc. on Compensation for Periodic Deposits, etc.
caption: machine translation, not official
art-41-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10 · https://japanlaw.org/l/332AC0000000026/art-41-10
**第一項** 居住者又は恒久的施設を有する非居住者が、昭和六十三年四月一日以後に国内において支払を受けるべき所得税法第百七十四条第三号から第八号までに掲げる給付補塡金、利息、利益又は差益（以下この条及び次条において「給付補塡金等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
art-41-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1
With regard to the compensation, interest, profit or gain listed in Article 174, items (iii) through (viii) of the Income Tax Act (hereinafter referred to in this Article and the following Article as "compensation for periodic deposits, etc.") that a resident or a nonresident who has a permanent establishment is to receive in Japan on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of that Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount to be received.
machine translation, not official
**第二項** 前項の規定は、恒久的施設を有する非居住者が支払を受ける給付補塡金等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
art-41-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-2
The provisions of the preceding paragraph do not apply to compensation for periodic deposits, etc. received by a nonresident who has a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第三項** 昭和六十三年四月一日以後に居住者又は非居住者に対し給付補塡金等の支払をする者については、所得税法第二百二十五条第一項のうち当該給付補塡金等に係る部分の規定は、適用しない。
art-41-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-3
With regard to a person who makes payment of compensation for periodic deposits, etc. to a resident or nonresident on or after April 1, 1988, the provisions of Article 225, paragraph (1) of the Income Tax Act do not apply to the part pertaining to that compensation for periodic deposits, etc.
machine translation, not official
### 第四十一条の十一（内国法人等に対して支払う定期積金の給付補塡金等に係る支払調書の特例） — Special Provisions on Payment Reports on Compensation for Periodic Deposits, etc. Paid to Domestic Corporations, etc.
caption: machine translation, not official
art-41-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-11 · https://japanlaw.org/l/332AC0000000026/art-41-11
**第一項** 内国法人又は恒久的施設を有する外国法人に対し国内において昭和六十三年四月一日以後に支払うべき給付補塡金等の支払をする者は、財務省令で定めるところにより、当該給付補塡金等の支払に関する所得税法第二百二十五条第一項の調書を同一の内国法人又は恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。
art-41-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-11/par-1
Where a person who makes payment of compensation for periodic deposits, etc. to be paid in Japan on or after April 1, 1988 to a domestic corporation or to a foreign corporation that has a permanent establishment prepares, pursuant to the provisions of Order of the Ministry of Finance, the report referred to in Article 225, paragraph (1) of the Income Tax Act concerning the payment of that compensation for periodic deposits, etc. for each single payment to the same domestic corporation or foreign corporation that has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was finalized.
machine translation, not official
### 第四十一条の十二（償還差益等に係る分離課税等） — (Separate Taxation for Profit from Redemption)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-41-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12 · https://japanlaw.org/l/332AC0000000026/art-41-12
**第一項** 個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額（外国法人により国外において発行された割引債の償還差益にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額。次項において同じ。）に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項に規定する民間都市開発推進機構（政令で定めるものに限る。）が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特別割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
art-41-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from their other income, by applying a tax rate of 18 percent (or 16 percent for company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10, paragraph (1) of the Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987) (limited to that specified by Cabinet Order) with the approval set forth in Article 8, paragraph (3) of the Act, which fall under the category of discount bonds (referred to in the following paragraph and paragraph (3) as "special discount bonds")) to such amount receivable (for profit from redemption of discount bonds issued outside Japan by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation; the same applies in the following paragraph).
machine translation, not official
**第二項** 内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
art-41-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
A domestic corporation or foreign corporation is liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax is imposed by applying a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds).
machine translation, not official
**第三項** 昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額（外国法人が国外において発行した割引債にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額）に百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
The issuer (including a person specified by Cabinet Order as being equivalent thereto; the same applies in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, must collect, upon issue of the discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the discount bonds and then multiplying the result (for discount bonds issued outside Japan by a foreign corporation, the amount calculated by multiplying the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation) by a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provisions of Cabinet Order.
machine translation, not official
**第四項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provisions of the preceding paragraph , pursuant to the provisions of Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the paragraph (in the case where the acquirer is not the person who is to receive the redemption: the person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the redemption. In this case, where the acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation or foreign corporation: in Article 68, paragraph (1) of the Act, the phrase "or prize money" is deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the Act, "the Income Tax Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation."
machine translation, not official
**第五項** 昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。
art-41-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
Where the issuer of discount bonds issued on or after April 1, 1988, redeems the discount bonds by bringing the redemption date forward or retires the discount bonds by purchase prior to the redemption date, the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in the preceding paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第六項** 昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項に規定する内国法人又は同条第二項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。
art-41-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the discount bonds to a domestic corporation prescribed in Article 11, paragraph (1) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (2) of the Article (for payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption is limited to payment related to the relevant trust property), the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund is made pursuant to the provisions of the preceding paragraph).
Ministry of Justice translation — Japanese Law Translation Database System
**第七項** 前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。
art-41-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7
Discount bonds prescribed in the preceding paragraphs means government or company bonds (limited to those specified by Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs means margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds for retirement by purchase) exceeds the issue price thereof:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 外貨公債の発行に関する法律第一条第一項又は第三項（同法第四条において準用する場合を含む。）の規定により発行される同法第一条第一項に規定する外貨債（同法第四条に規定する外貨債を含む。）
art-41-12/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-1
foreign currency denominated bonds prescribed in Article 1, paragraph (1) of the Act on the Issuance of Foreign-Denominated Government Bonds that are issued pursuant to the provisions of Article 1, paragraph (1) of the Act or paragraph (3) of the Article (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act) (including foreign-denominated bonds prescribed in Article 4 of the Act); and
Ministry of Justice translation — Japanese Law Translation Database System
**二** 特別の法令により設立された法人が当該法令の規定により発行する債券のうち政令で定めるもの
art-41-12/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-2
bonds issued by a corporation established under special laws or regulations pursuant to the provisions of the laws or regulations, which are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**三** 平成二十八年一月一日以後に発行された公社債（預金保険法第二条第二項第五号に規定する長期信用銀行債等その他政令で定めるものを除く。）
art-41-12/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-3
public and corporate bonds issued on or after January 1, 2016 (excluding long-term credit bank bonds, etc. prescribed in Article 2, paragraph (2), item (v) of the Deposit Insurance Act and other bonds specified by Cabinet Order).
machine translation, not official
**第八項** 第三項から第六項までに定めるもののほか、外国法人により発行される前項に規定する割引債の譲渡をしたことによる所得その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-8
Beyond what is specified in paragraphs (3) through (6), income from the transfer of discount bonds prescribed in the preceding paragraph that are issued by a foreign corporation and other necessary matters concerning the application of the provisions of paragraph (1) and paragraph (2) are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第四十一条の十二の二（割引債の差益金額に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds
caption: machine translation, not official
art-41-12-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
**第一項** 内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、所得税法第二条第一項第八号に規定する人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号に規定する公益法人等とみなされているもので政令で定めるものに限る。以下この条において同じ。）又は外国法人は、割引債の償還（買入消却及び第六項第一号ハに規定する分離利子公社債（第一号において「分離利子公社債」という。）に係る利子の支払を含む。同項において同じ。）により平成二十八年一月一日以後に支払を受けるべき次に掲げる償還金（外国法人にあつては、第一号に掲げる償還金に限る。）に係る差益金額について所得税を納める義務があるものとし、その差益金額に対し百分の十五の税率を適用して所得税を課する。
art-41-12-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
A domestic corporation (limited to a general incorporated association or general incorporated foundation (excluding an incorporated public interest association and an incorporated public interest foundation), a workers' cooperative, an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, and a corporation deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act under laws other than the Corporation Tax Act, which is specified by Cabinet Order; the same applies hereinafter in this Article) or foreign corporation is liable to pay income tax with respect to the amount of gain pertaining to the following redemption money (for a foreign corporation, limited to the redemption money listed in item (i)) to be received on or after January 1, 2016 through the redemption of discount bonds (including retirement by purchase and the payment of interest on separated interest bonds prescribed in paragraph (6), item (i), (c) (referred to as "separated interest bonds" in item (i)); the same applies in that paragraph), and income tax is imposed by applying a tax rate of 15 percent to that amount of gain:
machine translation, not official
**一** 国内において支払われる割引債の償還金（分離利子公社債に係る利子を含み、買入消却が行われる場合にあつてはその買入れの対価とする。以下この条において同じ。）
art-41-12-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
redemption money of discount bonds paid in Japan (including interest on separated interest bonds, and, where retirement by purchase is made, meaning the consideration for that purchase; the same applies hereinafter in this Article);
machine translation, not official
**二** 国外において発行された割引債の償還金（国外において支払われるものに限る。以下この条において「国外割引債の償還金」という。）で国内における支払の取扱者で政令で定めるもの（以下この条において「国外割引債取扱者」という。）を通じて交付を受けるもの
art-41-12-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2
redemption money of discount bonds issued outside Japan (limited to that paid outside Japan; hereinafter referred to in this Article as "redemption money of foreign discount bonds") that is delivered through a person handling payment in Japan who is specified by Cabinet Order (hereinafter referred to in this Article as a "handler of foreign discount bonds").
machine translation, not official
**第二項** 平成二十八年一月一日以後に個人又は内国法人若しくは外国法人に対して国内において割引債の償還金（次項の規定の適用を受ける同項に規定する特定割引債の償還金を除く。）の支払をする者は、その支払の際、その割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
A person who pays, on or after January 1, 2016, redemption money of discount bonds (excluding redemption money of specified discount bonds prescribed in the following paragraph to which the provisions of that paragraph apply) in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of the discount bonds by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第三項** 平成二十八年一月一日以後に個人又は内国法人若しくは外国法人に対して国内において支払われる割引債（第三十七条の十一第二項に規定する上場株式等（第十三項において「上場株式等」という。）に該当するものに限る。以下この条において「特定割引債」という。）の償還金の国内における支払の取扱者で政令で定めるもの（第六項及び第十二項において「特定割引債取扱者」という。）は、当該個人又は内国法人若しくは外国法人に当該償還金の交付をする際、その交付をする特定割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
A person handling payment in Japan of redemption money of discount bonds (limited to those that fall under listed shares, etc. prescribed in Article 37-11, paragraph (2) (referred to as "listed shares, etc." in paragraph (13)); hereinafter referred to in this Article as "specified discount bonds") paid in Japan on or after January 1, 2016 to an individual, or to a domestic corporation or foreign corporation, who is specified by Cabinet Order (referred to as a "handler of specified discount bonds" in paragraph (6) and paragraph (12)), must, at the time of delivering the redemption money to the individual, or to the domestic corporation or foreign corporation, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of the specified discount bonds delivered by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第四項** 平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外割引債の償還金の国内における国外割引債取扱者は、当該居住者又は内国法人に当該国外割引債の償還金の交付をする際、その交付をする国外割引債の償還金に係る差益金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
art-41-12-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
A handler of foreign discount bonds in Japan for redemption money of foreign discount bonds paid on or after January 1, 2016 to a resident or domestic corporation must, at the time of delivering the redemption money of foreign discount bonds to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount of gain pertaining to the redemption money of foreign discount bonds delivered by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
machine translation, not official
**第五項** 第一項及び前項の場合において、国外割引債の償還金の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（同法第二条第一項第四十五号に規定する源泉徴収に相当するものとして政令で定めるものを含む。）の額があるときは、第一項及び前項の差益金額は、当該差益金額から当該外国所得税の額に相当する金額を控除した後の金額とする。
art-41-12-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-5
In the cases referred to in paragraph (1) and the preceding paragraph, if there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including that specified by Cabinet Order as being equivalent to withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of that Act) collected at the time of payment of redemption money of foreign discount bonds, the amount of gain referred to in paragraph (1) and the preceding paragraph is the amount remaining after deducting an amount equivalent to the amount of that foreign income tax from that amount of gain.
machine translation, not official
**第六項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-12-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 割引債 第三十七条の十第二項第七号に掲げる公社債（以下この号において「公社債」という。）のうち次に掲げるもの（その償還の時において第三十七条の十一の三第三項第一号に規定する特定口座に係る振替口座簿（社債、株式等の振替に関する法律に規定する振替口座簿をいう。第三号ハにおいて同じ。）に記載若しくは記録がされ、又は当該特定口座に保管の委託がされているもの及び前条第七項第一号に掲げる外貨債を除く。）をいう。
art-41-12-2/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
discount bond: Of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii) (hereinafter referred to in this item as "public and corporate bonds"), those listed below (excluding those that, at the time of their redemption, are entered or recorded in a transfer account book (meaning a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies in item (iii), (c)) pertaining to a specified account prescribed in Article 37-11-3, paragraph (3), item (i) or are placed in custody in that specified account, and foreign currency denominated bonds listed in paragraph (7), item (i) of the preceding Article):
machine translation, not official
**イ** 割引の方法により発行されるもの
art-41-12-2/par-6/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-1
those issued by means of a discount;
machine translation, not official
**ロ** 分離元本公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該元本に係る部分であつた公社債をいう。）
art-41-12-2/par-6/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-2
separated principal bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the principal);
machine translation, not official
**ハ** 分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。第三号ロにおいて同じ。）
art-41-12-2/par-6/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-3
separated interest bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the interest; the same applies in item (iii), (b));
machine translation, not official
**ニ** 利子が支払われる公社債で、その発行価額として財務省令で定める金額の額面金額に対する割合が財務省令で定める割合以下であるもの
art-41-12-2/par-6/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1/sub-4
public and corporate bonds on which interest is paid, for which the ratio of the amount specified by Order of the Ministry of Finance as their issue price to their face value is the ratio specified by Order of the Ministry of Finance or less.
machine translation, not official
**二** 買入消却 買入れの方法により割引債を償還する場合におけるその買入れをいう。
art-41-12-2/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-2
retirement by purchase: The purchase in the case of redeeming discount bonds by means of purchase;
machine translation, not official
**三** 差益金額 次に掲げる割引債の区分に応じそれぞれ次に定める金額をいう。
art-41-12-2/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
amount of gain: The amount specified in each of the following according to the category of discount bonds listed therein:
machine translation, not official
**イ** 第一号イ、ロ及びニに掲げる割引債のうち発行の日から償還の日までの期間が一年以下であるもの（ハに掲げるものを除く。） 当該割引債の償還金の額（外国法人により発行された割引債の償還金の支払を受ける者が非居住者又は外国法人である場合には、当該償還金の額のうち当該割引債を発行した外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額。ロにおいて同じ。）に〇・二パーセントを乗じて計算した金額
art-41-12-2/par-6/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-1
discount bonds listed in item (i), (a), (b) and (d) whose period from the date of issue to the date of redemption is one year or less (excluding those listed in (c)): the amount calculated by multiplying the amount of redemption money of the discount bonds (where the person receiving payment of redemption money of discount bonds issued by a foreign corporation is a nonresident or a foreign corporation, the amount specified by Cabinet Order as the portion of that redemption money pertaining to the business conducted through the permanent establishment of the foreign corporation that issued the discount bonds; the same applies in (b)) by 0.2 percent;
machine translation, not official
**ロ** 第一号イ、ロ及びニに掲げる割引債のうち発行の日から償還の日までの期間が一年を超えるもの並びに分離利子公社債（ハに掲げるものを除く。） 当該割引債の償還金の額に二十五パーセントを乗じて計算した金額
art-41-12-2/par-6/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-2
discount bonds listed in item (i), (a), (b) and (d) whose period from the date of issue to the date of redemption exceeds one year, and separated interest bonds (excluding those listed in (c)): the amount calculated by multiplying the amount of redemption money of the discount bonds by 25 percent;
machine translation, not official
**ハ** 割引債のうち、その割引債の償還金の支払を受ける内国法人が当該割引債の振替口座簿への記載若しくは記録又は保管の委託をしている第三十七条の十一の三第三項第一号に規定する金融商品取引業者等で当該償還金に係る国内における特定割引債取扱者又は国外割引債取扱者であるものと締結した割引債の取得に要した金額の管理に関する契約に基づき、政令で定めるところにより当該割引債の取得に要した金額が管理されているもの 当該割引債の償還金の額が当該契約に基づき管理されている当該割引債の取得に要した金額を超える場合におけるその差益の金額
art-41-12-2/par-6/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3/sub-3
discount bonds for which the amount required for the acquisition of the discount bonds is managed, pursuant to the provisions of Cabinet Order, under a contract concerning the management of the amount required for the acquisition of discount bonds that the domestic corporation receiving payment of the redemption money of the discount bonds has concluded with the financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) in whose transfer account book the domestic corporation has the discount bonds entered or recorded, or with which it has placed them in custody, and which is the handler of specified discount bonds or handler of foreign discount bonds in Japan for that redemption money: where the amount of redemption money of the discount bonds exceeds the amount required for the acquisition of the discount bonds managed under the contract, the amount of that gain.
machine translation, not official
**第七項** 第二項から第四項までの規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、割引債の償還金の支払を受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二の二第一項各号（割引債の差益金額に係る源泉徴収等の特例）に掲げる割引債の償還金」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
art-41-12-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
Income tax to be collected and paid pursuant to the provisions of paragraphs (2) through (4) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply. In this case, where the person who is to receive payment of redemption money of discount bonds is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or redemption money of discount bonds listed in the items of Article 41-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation".
machine translation, not official
**第八項** 居住者又は恒久的施設を有する非居住者に対して国内において特定割引債の償還金の支払をする者（これに準ずる者として政令で定めるもの（以下この項及び次項において「準支払者」という。）を含む。以下この条において「償還金の支払者」という。）は、財務省令で定めるところにより、特定割引債の償還金の支払に関する通知書を、その支払の確定した日の属する月の翌月末日（準支払者が交付する場合には、当該確定した日の属する月の翌々月の十五日）までに、その支払を受ける者に交付しなければならない。
art-41-12-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
A person who pays redemption money of specified discount bonds in Japan to a resident or to a nonresident who has a permanent establishment (including a person specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this paragraph and the following paragraph as a "quasi-payer"); hereinafter referred to in this Article as a "payer of redemption money") must, pursuant to the provisions of Order of the Ministry of Finance, deliver a written notice concerning the payment of the redemption money of specified discount bonds to the person receiving the payment no later than the last day of the month following the month that includes the day on which the payment was finalized (or, where a quasi-payer delivers it, the 15th day of the second month following the month that includes the day on which the payment was finalized).
machine translation, not official
**第九項** 償還金の支払者は、財務省令で定めるところにより、前項の通知書を同一の者に対してその年中に支払つた特定割引債の償還金の額の合計額で作成する場合には、同項の規定にかかわらず、当該通知書を同項の支払の確定した日の属する年の翌年一月三十一日（準支払者が交付する場合には、同年二月十五日）までに、その支払を受ける者に交付しなければならない。
art-41-12-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
Where a payer of redemption money prepares, pursuant to the provisions of Order of the Ministry of Finance, the written notice referred to in the preceding paragraph based on the total amount of redemption money of specified discount bonds paid to the same person during the year, the payer of redemption money must, notwithstanding the provisions of that paragraph, deliver the written notice to the person receiving the payment no later than January 31 of the year following the year that includes the day on which the payment referred to in that paragraph was finalized (or, where a quasi-payer delivers it, February 15 of that following year).
machine translation, not official
**第十項** 償還金の支払者は、前二項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を第八条の四第六項に規定する電磁的方法により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
art-41-12-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
A payer of redemption money may, in lieu of delivering a written notice under the provisions of the preceding two paragraphs, provide the matters to be stated in the written notice by the electronic or magnetic means prescribed in Article 8-4, paragraph (6), pursuant to the provisions of Cabinet Order and with the consent of the person receiving the payment; provided, however, that the payer must deliver the written notice to the person receiving the payment if requested by that person.
machine translation, not official
**第十一項** 前項本文の場合において、同項の償還金の支払者は、第八項又は第九項の通知書を交付したものとみなす。
art-41-12-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-11
In the case referred to in the main clause of the preceding paragraph, the payer of redemption money referred to in that paragraph is deemed to have delivered the written notice referred to in paragraph (8) or paragraph (9).
machine translation, not official
**第十二項** 特定割引債の償還金につき国内における特定割引債取扱者を通じてその交付がされる場合には、当該特定割引債取扱者を第八項に規定する特定割引債の償還金の支払をする者とみなして、同項から前項までの規定を適用する。この場合において、当該特定割引債の償還金の支払をする者については、第八項から前項までの規定のうち当該特定割引債の償還金に係る部分の規定は、適用しない。
art-41-12-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-12
Where redemption money of specified discount bonds is delivered through a handler of specified discount bonds in Japan, the provisions of paragraph (8) through the preceding paragraph apply by deeming the handler of specified discount bonds to be the person who pays the redemption money of specified discount bonds prescribed in paragraph (8). In this case, with regard to the person who pays the redemption money of specified discount bonds, the provisions of paragraph (8) through the preceding paragraph do not apply to the part pertaining to that redemption money of specified discount bonds.
machine translation, not official
**第十三項** 国外割引債の償還金で上場株式等に該当する割引債に係るものにつき国内における国外割引債取扱者を通じてその交付がされる場合には、当該国外割引債の償還金を国内において支払うものと、当該国外割引債取扱者を当該国外割引債の償還金の支払をする者とそれぞれみなして、第八項から第十一項までの規定を適用する。
art-41-12-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-13
Where redemption money of foreign discount bonds pertaining to discount bonds that fall under listed shares, etc. is delivered through a handler of foreign discount bonds in Japan, the provisions of paragraphs (8) through (11) apply by deeming the redemption money of foreign discount bonds to be paid in Japan, and deeming the handler of foreign discount bonds to be the person who pays the redemption money of foreign discount bonds.
machine translation, not official
**第十四項** 第七項及び第十項から前項までに定めるもののほか、第一項から第六項まで、第八項及び第九項の規定の適用に関し必要な事項は、政令で定める。
art-41-12-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-14
Beyond what is specified in paragraph (7) and paragraph (10) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (6), paragraph (8) and paragraph (9) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十三（振替国債等の償還差益の非課税等） — Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc.
caption: machine translation, not official
art-41-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13
**第一項** 非居住者が第五条の二第一項に規定する振替国債（割引債（第三十七条の十第二項第七号に掲げる公社債のうち前条第六項第一号イからニまでに掲げるものをいう。以下この項及び次項において同じ。）に該当するものを除く。以下この項及び第四項において「振替国債」という。）又は第五条の二第一項に規定する振替地方債（割引債に該当するものを除く。以下この項及び第四項において「振替地方債」という。）につき支払を受ける償還差益（その振替国債又は振替地方債の償還（買入消却を含む。以下この条において同じ。）により受ける金額がその振替国債又は振替地方債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。
art-41-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (including retirement by purchase; the same applies hereinafter in this Article) of the book-entry government bonds or book-entry municipal bonds exceeds the acquisition price of the book-entry government bonds or book-entry municipal bonds) received by a nonresident with respect to book-entry government bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds (meaning, of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii), those listed in paragraph (6), item (i), (a) through (d) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph); hereinafter referred to in this paragraph and paragraph (4) as "book-entry government bonds") or book-entry municipal bonds prescribed in Article 5-2, paragraph (1) (excluding those that fall under discount bonds; hereinafter referred to in this paragraph and paragraph (4) as "book-entry municipal bonds").
machine translation, not official
**第二項** 非居住者が第五条の三第四項第七号に規定する特定振替社債等（割引債に該当するものを除く。以下この条において「特定振替社債等」という。）につき支払を受ける償還差益（その特定振替社債等の償還により受ける金額がその特定振替社債等の取得価額を超える場合におけるその差益をいう。）で当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。
art-41-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the specified book-entry corporate bonds, etc. exceeds the acquisition price of the specified book-entry corporate bonds, etc.) received by a nonresident with respect to specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (excluding those that fall under discount bonds; hereinafter referred to in this Article as "specified book-entry corporate bonds, etc."), which is received by a person who is not a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc.
machine translation, not official
**第三項** 非居住者が平成十年四月一日以後に発行された第六条第四項に規定する民間国外債（以下この項及び次項において「民間国外債」という。）につき支払を受ける償還差益（その民間国外債の償還により受ける金額がその民間国外債の取得価額を超える場合におけるその差益をいう。）で当該民間国外債の発行をする者の同条第四項に規定する特殊関係者でないものが支払を受けるものについては、所得税を課さない。
art-41-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
Income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption of the private foreign bonds exceeds the acquisition price of the private foreign bonds) received by a nonresident with respect to private foreign bonds prescribed in Article 6, paragraph (4) that were issued on or after April 1, 1998 (hereinafter referred to in this paragraph and the following paragraph as "private foreign bonds"), which is received by a person who is not a specially-related person, prescribed in paragraph (4) of that Article, of the issuer of the private foreign bonds.
machine translation, not official
**第四項** 非居住者が有する振替国債、振替地方債、特定振替社債等（当該特定振替社債等の発行をする者の第五条の三第二項に規定する特殊関係者が有するものを除く。）又は民間国外債（当該民間国外債の発行をする者の第六条第四項に規定する特殊関係者が有するものを除く。）の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-41-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
The amount of loss arising from the redemption of book-entry government bonds, book-entry municipal bonds, specified book-entry corporate bonds, etc. (excluding those held by a specially-related person, prescribed in Article 5-3, paragraph (2), of the issuer of the specified book-entry corporate bonds, etc.) or private foreign bonds (excluding those held by a specially-related person, prescribed in Article 6, paragraph (4), of the issuer of the private foreign bonds) held by a nonresident is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax.
machine translation, not official
**第五項** 前各項の規定は、第一項に規定する償還差益、第二項に規定する償還差益若しくは第三項に規定する償還差益又は前項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもので所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-41-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5
The provisions of the preceding paragraphs do not apply to the profit from redemption prescribed in paragraph (1), the profit from redemption prescribed in paragraph (2) or the profit from redemption prescribed in paragraph (3), or the amount of loss prescribed in the preceding paragraph, that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第六項** 特定振替社債等の第二項に規定する償還差益の支払を受ける者が同項に規定する特殊関係者であるかどうかの判定その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-41-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-6
The determination of whether a person receiving the profit from redemption prescribed in paragraph (2) of specified book-entry corporate bonds, etc. is a specially-related person prescribed in that paragraph, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十三の二（割引債の償還差益等に係る国内源泉所得の課税の特例） — Special Provisions on Taxation of Domestic Source Income Pertaining to Profit from Redemption, etc. of Discount Bonds
caption: machine translation, not official
art-41-13-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2
**第一項** 非居住者が平成二十八年一月一日以後に支払を受けるべき割引債（第三十七条の十第二項第七号に掲げる公社債のうち第四十一条の十二の二第六項第一号イからニまでに掲げるもの（外国法人が発行するものに限る。）をいう。以下この項において同じ。）の償還差益（当該割引債の同条第一項に規定する償還により受ける金額が当該割引債の取得価額を超える場合におけるその差益をいう。）のうち当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、所得税法第百六十一条第一項第二号に掲げる国内源泉所得とみなして、同法その他所得税に関する法令の規定を適用する。
art-41-13-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-1
With regard to profit from redemption (meaning the margin where the amount received through the redemption prescribed in Article 41-12-2, paragraph (1) of the discount bonds exceeds the acquisition price of the discount bonds) of discount bonds (meaning, of the public and corporate bonds listed in Article 37-10, paragraph (2), item (vii), those listed in Article 41-12-2, paragraph (6), item (i), (a) through (d) (limited to those issued by a foreign corporation); hereinafter the same applies in this paragraph) to be received by a nonresident on or after January 1, 2016, the portion specified by Cabinet Order as pertaining to the business conducted through the permanent establishment of the foreign corporation is deemed to be domestic source income listed in Article 161, paragraph (1), item (ii) of the Income Tax Act, and the provisions of that Act and other laws and regulations concerning income tax apply.
machine translation, not official
**第二項** 所得税法第百八十条の規定は、恒久的施設を有する外国法人が平成二十八年一月一日以後に支払を受けるべき第四十一条の十二の二第六項第一号に規定する割引債の同条第一項第一号に掲げる償還金に係る同条第六項第三号に規定する差益金額（次条第一項の規定の適用を受けるものを除く。）について準用する。この場合において、同法第百八十条第一項中「第七条第一項第五号（外国法人の課税所得の範囲）及び前二条」とあるのは「租税特別措置法第四十一条の十二の二第一項から第三項まで（割引債の差益金額に係る源泉徴収等の特例）」と、「係るものに限る」とあるのは「係るものに限るものとし、同法第四十一条の十二の二第六項第一号に規定する割引債の償還金（同条第一項第一号に掲げる償還金をいう。以下この項において同じ。）に係る差益金額（同条第六項第三号に規定する差益金額をいう。以下この項において同じ。）を含む」と、「支払をする者」とあるのは「支払をする者（当該国内源泉所得が同法第四十一条の十二の二第三項に規定する特定割引債の償還金に係る差益金額に該当する場合にあつては、当該特定割引債の償還金の国内における同項に規定する特定割引債取扱者）」と読み替えるものとする。
art-41-13-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-2
The provisions of Article 180 of the Income Tax Act apply mutatis mutandis to the amount of gain prescribed in Article 41-12-2, paragraph (6), item (iii) pertaining to the redemption money listed in paragraph (1), item (i) of that Article of discount bonds prescribed in paragraph (6), item (i) of that Article that a foreign corporation that has a permanent establishment is to receive on or after January 1, 2016 (excluding that to which the provisions of paragraph (1) of the following Article apply). In this case, in Article 180, paragraph (1) of that Act, the phrase "Article 7, paragraph (1), item (v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles" is deemed to be replaced with "Article 41-12-2, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds)", the phrase "limited to that pertaining to" is deemed to be replaced with "limited to that pertaining to, and including the amount of gain (meaning the amount of gain prescribed in paragraph (6), item (iii) of that Article; the same applies hereinafter in this paragraph) pertaining to the redemption money (meaning the redemption money listed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) of discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) of that Act", and the phrase "person paying" is deemed to be replaced with "person paying (or, where the domestic source income falls under the amount of gain pertaining to the redemption money of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act, the handler of specified discount bonds prescribed in that paragraph in Japan for the redemption money of those specified discount bonds)".
machine translation, not official
### 第四十一条の十三の三（振替割引債の差益金額等の課税の特例） — Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds
caption: machine translation, not official
art-41-13-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
**第一項** 非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この項において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている特定振替割引債につきその償還金の支払を受ける場合において、特定振替割引債の償還金に係る差益金額につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（第五条の二第一項に規定する住所をいう。）その他の財務省令で定める事項を記載した書類（第十項及び第十一項において「非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替割引債が第三条第一項第一号に規定する特定公社債以外の公社債（第十項及び第十一項において「一般割引債」という。）に該当するものである場合には、適格口座管理機関に該当するものに限る。以下この項において同じ。）を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該特定振替割引債の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受ける特定振替機関等）を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける償還金に係る差益金額については、第四十一条の十二の二の規定は、適用しない。
art-41-13-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
Where a nonresident or foreign corporation receives payment of redemption money on specified book-entry discount bonds for which the nonresident or foreign corporation has received entries or records under the book-entry transfer system in the account opened for them or it by a specified book-entry transfer institution, a specified account management institution or a specified secondary account management institution (hereinafter referred to in this paragraph as a "specified book-entry transfer institution, etc.") or by a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the nonresident or foreign corporation has submitted a document stating to that effect, their or its name and address (meaning the address prescribed in Article 5-2, paragraph (1)), and any other matters specified by Order of the Ministry of Finance (referred to in paragraph (10) and paragraph (11) as a "written application for a tax exemption") to the district director having jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. (where the specified book-entry discount bonds fall under public and corporate bonds other than the specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) (referred to in paragraph (10) and paragraph (11) as "general discount bonds"), limited to one that falls under the category of a qualified account management institution; hereinafter the same applies in this paragraph), or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary receives entries or records under the book-entry transfer system for the specified book-entry discount bonds (where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system for the specified book-entry discount bonds receives entries or records under the book-entry transfer system for the specified book-entry discount bonds), the provisions of Article 41-12-2 do not apply to the amount of gain pertaining to the redemption money so received.
machine translation, not official
**第二項** 非居住者が特定振替割引債の償還金に係る差益金額につき前項の規定の適用を受けた場合には、当該特定振替割引債につき支払を受ける償還差益（当該特定振替割引債の償還（第四十一条の十二の二第一項に規定する償還をいう。次項及び第四項において同じ。）により受ける金額が当該特定振替割引債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。
art-41-13-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
Where a nonresident has received the application of the provisions of the preceding paragraph with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (meaning the redemption prescribed in Article 41-12-2, paragraph (1); the same applies in the following paragraph and paragraph (4)) of the specified book-entry discount bonds exceeds the acquisition price of the specified book-entry discount bonds) received with respect to those specified book-entry discount bonds.
machine translation, not official
**第三項** 非居住者が特定振替割引債の償還金に係る差益金額につき第一項の規定の適用を受けた場合には、当該特定振替割引債の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。
art-41-13-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
Where a nonresident has received the application of the provisions of paragraph (1) with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the amount of loss arising from the redemption of those specified book-entry discount bonds is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax.
machine translation, not official
**第四項** 前三項の規定は、特定振替割引債の発行者の特殊関係者（特定振替割引債の発行者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）が支払を受ける当該特定振替割引債の償還金及び第二項に規定する償還差益並びに当該特殊関係者につき当該特定振替割引債の償還により生ずる損失の額（第十二項において準用する第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者若しくは外国法人が当該適格外国証券投資信託の信託財産につき支払を受けるもの若しくは生ずるもの又は第十二項において準用する同条第三項の規定により同項に規定する外国年金信託の受託者が支払を受けるもの若しくは生ずるものとされるものを除く。）については、適用しない。
art-41-13-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
The provisions of the preceding three paragraphs do not apply to the redemption money of specified book-entry discount bonds and the profit from redemption prescribed in paragraph (2) received by a specially-related person of the issuer of the specified book-entry discount bonds (meaning a person who has a special relationship specified by Cabinet Order with the issuer of the specified book-entry discount bonds; the same applies hereinafter in this Article), or to the amount of loss arising for that specially-related person from the redemption of the specified book-entry discount bonds (excluding those received by, or arising for, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) as applied mutatis mutandis pursuant to paragraph (12), for the trust property of that qualified foreign securities investment trust, and those that the trustee of a foreign pension trust prescribed in paragraph (3) of that Article is deemed to receive, or deemed to incur, pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to paragraph (12)).
machine translation, not official
**第五項** 第二項及び第三項の規定は、第二項に規定する償還差益又は第三項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもので所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-41-13-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5
The provisions of paragraph (2) and paragraph (3) do not apply to the profit from redemption prescribed in paragraph (2) or the amount of loss prescribed in paragraph (3) that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
machine translation, not official
**第六項** 第一項の規定の適用がある場合における所得税法第二百二十五条の規定の適用については、同条第一項第十号中「償還金等の交付をする同項に規定する交付をする者」とあるのは「償還金等の交付をする同項に規定する交付をする者（当該非居住者が租税特別措置法第四十一条の十三の三第七項第七号（振替割引債の差益金額等の課税の特例）に規定する特定振替割引債の同項第八号に規定する償還金に係る同項第九号に規定する差益金額（次号において「特定振替割引債の償還金に係る差益金額」という。）につき同条第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」と、同項第十一号中「外国法人」とあるのは「外国法人（外国政府その他の政令で定める法人を除く。）」と、「交付をする者」とあるのは「交付をする者（当該非居住者又は当該外国法人が特定振替割引債の償還金に係る差益金額につき租税特別措置法第四十一条の十三の三第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」とする。
art-41-13-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
With regard to the application of the provisions of Article 225 of the Income Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the person making the delivery prescribed in that item who delivers the redemption money, etc." in paragraph (1), item (x) of that Article is deemed to be replaced with "the person making the delivery prescribed in that item who delivers the redemption money, etc. (or, where the nonresident has received the application of the provisions of paragraph (1) of Article 41-13-3 of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds) with respect to the amount of gain prescribed in paragraph (7), item (ix) of that Article pertaining to the redemption money prescribed in item (viii) of that paragraph of the specified book-entry discount bonds prescribed in item (vii) of that paragraph (referred to as the "amount of gain pertaining to redemption money of specified book-entry discount bonds" in the following item), the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)", the phrase "foreign corporation" in item (xi) of that paragraph is deemed to be replaced with "foreign corporation (excluding foreign governments and other corporations specified by Cabinet Order)", and the phrase "person making the delivery" is deemed to be replaced with "person making the delivery (or, where the nonresident or the foreign corporation has received the application of the provisions of Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the specified book-entry transfer institution, etc. prescribed in that paragraph)".
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-13-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 特定振替機関 第五条の二第七項第一号に規定する特定振替機関又は第五条の三第四項第一号に規定する特定振替機関をいう。
art-41-13-3/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-1
specified book-entry transfer institution: A specified book-entry transfer institution as prescribed in Article 5-2, paragraph (7), item (i) or a specified book-entry transfer institution as prescribed in Article 5-3, paragraph (4), item (i);
machine translation, not official
**二** 特定口座管理機関 第五条の二第七項第二号に規定する特定口座管理機関をいう。
art-41-13-3/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-2
specified account management institution: A specified account management institution as prescribed in Article 5-2, paragraph (7), item (ii);
machine translation, not official
**三** 特定間接口座管理機関 第五条の二第七項第三号に規定する特定間接口座管理機関をいう。
art-41-13-3/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-3
specified secondary account management institution: A specified secondary account management institution as prescribed in Article 5-2, paragraph (7), item (iii);
machine translation, not official
**四** 適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国（次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
art-41-13-3/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4
qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
machine translation, not official
**五** 特定国外営業所等 適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するものをいう。
art-41-13-3/par-7/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-5
specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
machine translation, not official
**六** 振替記載等 第五条の二第七項第六号に規定する振替記載等をいう。
art-41-13-3/par-7/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-6
entries or records under the book-entry transfer system: Entries or records under the book-entry transfer system as prescribed in Article 5-2, paragraph (7), item (vi);
machine translation, not official
**七** 特定振替割引債 社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを含む。）のうち、第四十一条の十二の二第六項第一号に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものに限る。）をいう。
art-41-13-3/par-7/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
specified book-entry discount bonds: Of book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (including corporate bonds listed in Article 66, item (i) of that Act that fall under the category of book-entry corporate bonds prescribed in that Article), those that fall under discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) (limited to those other than bonds whose amount of redemption money is calculated on the basis of an indicator specified by Cabinet Order concerning the issuer of the discount bonds or a specially-related person of that issuer);
machine translation, not official
**八** 償還金 第四十一条の十二の二第一項第一号に掲げる償還金をいう。
art-41-13-3/par-7/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8
redemption money: The redemption money listed in Article 41-12-2, paragraph (1), item (i);
machine translation, not official
**九** 差益金額 第四十一条の十二の二第六項第三号に規定する差益金額をいう。
art-41-13-3/par-7/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-9
amount of gain: The amount of gain prescribed in Article 41-12-2, paragraph (6), item (iii);
machine translation, not official
**十** 適格口座管理機関 特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたものをいう。
art-41-13-3/par-7/item-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
qualified account management institution: A specified account management institution or specified secondary account management institution that has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order;
machine translation, not official
**十一** 外国再間接口座管理機関 第五条の二第七項第七号に規定する外国再間接口座管理機関をいう。
art-41-13-3/par-7/item-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-11
tertiary foreign account management institution: A tertiary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (vii);
machine translation, not official
**十二** 外国間接口座管理機関 第五条の二第七項第八号に規定する外国間接口座管理機関をいう。
art-41-13-3/par-7/item-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-12
secondary foreign account management institution: A secondary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (viii).
machine translation, not official
**第八項** 国税庁長官は、前項第十号の承認の申請があつた場合において、その申請を行つた者につき次のいずれかに該当する事実があるときは、その申請を却下することができる。
art-41-13-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
Where an application for approval set forth in item (x) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application if there is a fact that falls under any of the following with regard to the applicant:
machine translation, not official
**一** その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第十号に規定する政令で定めるところに従つて行われていないと認められること。
art-41-13-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-1
it is found that any document necessary for filing the application contains a defective or false entry, or it is otherwise found that the application has not been filed in accordance with the provisions of Cabinet Order prescribed in item (x) of the preceding paragraph;
machine translation, not official
**二** その者が第六項の規定により読み替えて適用される所得税法第二百二十五条第一項に規定する調書の提出を行うこと又は第十一項に規定する通知を行うことが困難であると認められる相当の理由があること。
art-41-13-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-2
there are reasonable grounds for finding that it is difficult for the applicant to submit the record prescribed in Article 225, paragraph (1) of the Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of paragraph (6), or to give the notice prescribed in paragraph (11).
machine translation, not official
**第九項** 国税庁長官は、第七項第十号の承認を受けた者について前項各号のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
art-41-13-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-9
When the Commissioner of the National Tax Agency finds that a fact that falls under any of the items of the preceding paragraph has occurred with regard to a person who has obtained the approval set forth in paragraph (7), item (x), the Commissioner may rescind the approval pursuant to the provisions of Cabinet Order.
machine translation, not official
**第十項** 適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものを除く。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-41-13-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (excluding those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds), by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十一項** 適格口座管理機関又は適格外国仲介業者は、非課税適用申告書を提出した者が当該適格口座管理機関又は当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものに限る。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、特定振替機関を経由し、又は当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた適格口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた適格口座管理機関）及び特定振替機関を経由して当該償還金の支払をする者に対し、書面による方法その他政令で定める方法により、通知しなければならない。
art-41-13-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (limited to those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified account management institution or qualified foreign intermediary, the qualified account management institution or qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the person who pays the redemption money, via a specified book-entry transfer institution, or via the qualified account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the qualified account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds) and a specified book-entry transfer institution, by way of a document or any other means specified by Cabinet Order.
machine translation, not official
**第十二項** 第五条の二第二項から第四項まで、第八項から第十四項まで及び第十六項から第十九項までの規定は、特定振替割引債の償還金に係る差益金額について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第五条の二第二項 前項 第四十一条の十三の三第一項
第五条の二第三項 第一項の 第四十一条の十三の三第一項の
同条第一項中 同法第十三条第一項中
第五条の二第三項 第四十一条の十三の三第十二項（振替割引債の差益金額等の課税の特例）において準用する同法第五条の二第三項
同項に規定する振替国債又は振替地方債の利子 同法第四十一条の十三の三第一項に規定する特定振替割引債の償還金
第五条の二第四項 第一項の 第四十一条の十三の三第一項の
第五条の二第八項 前項第四号 第四十一条の十三の三第七項第四号
第十五項 第四十一条の十三の三第十項若しくは第十一項
第五条の二第九項 第七項第四号 第四十一条の十三の三第七項第四号
第五条の二第十項 第一項又は 第四十一条の十三の三第一項又は
第一項に 同条第一項に
第五条の二第十二項 第一項 第四十一条の十三の三第一項
第五条の二第十三項 第一項又は 第四十一条の十三の三第一項又は
第一項」とあるのは 同条第一項」とあるのは
第一項」と、 第四十一条の十三の三第一項」と、
第五条の二第十七項 第一項の 第四十一条の十三の三第一項の
、第一項 、同条第一項
第五条の二第十九項 第一項の 第四十一条の十三の三第一項の
同項、 同項、同条第六項及び第十一項並びに
ついては ついては、同条第六項中「同項に規定する特定振替機関等」とあるのは「同条第十二項において準用する同法第五条の二第十九項（振替国債等の利子の課税の特例）の規定により読み替えられた同法第四十一条の十三の三第一項に規定する特定受託者」と、同条第十一項中「適格口座管理機関又は適格外国仲介業者」とあるのは「第一項に規定する特定受託者又は適格外国仲介業者」と、「当該適格口座管理機関」とあるのは「特定振替機関」とするほか
第五条の二第十九項の表第一項の項 第一項 第四十一条の十三の三第一項
当該特定振替機関等 当該特定振替機関等（
第十九項 第五条の二第十九項
受託者をいう。以下この条において同じ。） 受託者をいい、
第五条の二第十九項の表第四項の項 の特定受託者 の特定受託者（同項に規定する特定受託者をいう。以下この条において同じ。）
art-41-13-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
The provisions of Article 5-2, paragraphs (2) through (4), paragraphs (8) through (14), and paragraphs (16) through (19) apply mutatis mutandis to the amount of gain pertaining to redemption money of specified book-entry discount bonds. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 5-2, paragraph (2) the preceding paragraph Article 41-13-3, paragraph (1)
Article 5-2, paragraph (3) paragraph (1) Article 41-13-3, paragraph (1)
in paragraph (1) of that Article in Article 13, paragraph (1) of that Act
Article 5-2, paragraph (3) Article 5-2, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 41-13-3, paragraph (12) (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds)
interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph redemption money of specified book-entry discount bonds prescribed in Article 41-13-3, paragraph (1) of that Act
Article 5-2, paragraph (4) paragraph (1) Article 41-13-3, paragraph (1)
Article 5-2, paragraph (8) item (iv) of the preceding paragraph Article 41-13-3, paragraph (7), item (iv)
paragraph (15) Article 41-13-3, paragraph (10) or paragraph (11)
Article 5-2, paragraph (9) paragraph (7), item (iv) Article 41-13-3, paragraph (7), item (iv)
Article 5-2, paragraph (10) paragraph (1) or Article 41-13-3, paragraph (1) or
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
Article 5-2, paragraph (12) paragraph (1) Article 41-13-3, paragraph (1)
Article 5-2, paragraph (13) paragraph (1) or Article 41-13-3, paragraph (1) or
paragraph (1)' is deemed to be replaced with paragraph (1) of that Article' is deemed to be replaced with
paragraph (1)', and Article 41-13-3, paragraph (1)', and
Article 5-2, paragraph (17) paragraph (1) Article 41-13-3, paragraph (1)
, paragraph (1) , paragraph (1) of that Article
Article 5-2, paragraph (19) paragraph (1) Article 41-13-3, paragraph (1)
that paragraph, that paragraph, paragraph (6) and paragraph (11) of that Article, and
with regard to with regard to, in addition to the phrase 'specified book-entry transfer institution, etc. prescribed in that paragraph' in paragraph (6) of that Article being deemed to be replaced with 'specified trustee prescribed in Article 41-13-3, paragraph (1) of that Act as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of that Act as applied mutatis mutandis pursuant to paragraph (12) of that Article', the phrase 'qualified account management institution or qualified foreign intermediary' in paragraph (11) of that Article being deemed to be replaced with 'specified trustee prescribed in paragraph (1) or qualified foreign intermediary', and the phrase 'the qualified account management institution' being deemed to be replaced with 'specified book-entry transfer institution'
The row for paragraph (1) in the table in Article 5-2, paragraph (19) Paragraph (1) Article 41-13-3, paragraph (1)
the relevant specified book-entry transfer institution, etc. the relevant specified book-entry transfer institution, etc. (
paragraph (19) Article 5-2, paragraph (19)
trustee; the same applies hereinafter in this Article) trustee, and
The row for paragraph (4) in the table in Article 5-2, paragraph (19) specified trustee referred to in that paragraph specified trustee referred to in that paragraph (meaning the specified trustee prescribed in that paragraph; the same applies hereinafter in this Article)
machine translation, not official
**第十三項** 特定振替割引債（第七項第七号に規定する振替国債又は同号に規定する振替地方債に該当するものを除く。）の発行者は、第一項の規定の適用があるものとして当該特定振替割引債の償還金に係る差益金額につき第四十一条の十二の二第二項又は第三項の規定による所得税の徴収がされなかつた場合には、政令で定めるところにより、当該発行者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
art-41-13-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13
The issuer of specified book-entry discount bonds (excluding those falling under book-entry government bonds prescribed in paragraph (7), item (vii) or book-entry municipal bonds prescribed in that item) must, where income tax has not been collected under the provisions of Article 41-12-2, paragraph (2) or paragraph (3) with respect to the amount of gain pertaining to redemption money of the specified book-entry discount bonds on the basis that the provisions of paragraph (1) apply, submit to the district director, pursuant to the provisions of Cabinet Order, a document stating the name or title of the nonresident or foreign corporation that is a specially-related person of the issuer, its domicile or residence, or the location of its head office or principal office, located outside Japan, and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十四項** 特定振替割引債の償還金の支払を受ける者が特殊関係者であるかどうかの判定、第十項及び第十一項の通知に係る書面等の保存に関する事項その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-41-13-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-14
The determination of whether a person who receives payment of redemption money of specified book-entry discount bonds is a specially-related person, matters concerning the preservation of documents, etc. pertaining to the notices set forth in paragraphs (10) and (11), and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十四（先物取引に係る雑所得等の課税の特例） — Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
caption: machine translation, not official
art-41-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14 · https://japanlaw.org/l/332AC0000000026/art-41-14
**第一項** 居住者又は恒久的施設を有する非居住者が、次の各号に掲げる取引又は取得をし、かつ、当該各号に掲げる取引又は取得（以下この項及び次条において「先物取引」という。）の区分に応じ当該各号に定める決済又は行使若しくは放棄若しくは譲渡（以下この項及び次条において「差金等決済」という。）をした場合には、当該差金等決済に係る当該先物取引による事業所得、譲渡所得及び雑所得については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該先物取引による事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次項第四号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
art-41-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
Where a resident or a nonresident who has a permanent establishment conducts a transaction or makes an acquisition listed in any of the following items and, according to the category of the transaction or acquisition listed in that item (hereinafter referred to in this paragraph and the following Article as a "futures transaction"), makes the settlement, or the exercise, waiver or transfer, specified in that item (hereinafter referred to in this paragraph and the following Article as "cash settlement, etc."), with respect to the business income, capital gains and miscellaneous income from the futures transaction pertaining to the cash settlement, etc., notwithstanding the provisions of Articles 22 and 89 and Article 165 of the Income Tax Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income from the futures transaction during that year (hereinafter referred to in this paragraph as the "amount of miscellaneous income, etc. from futures transactions"), in an amount equivalent to 15 percent of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of item (iv) of the following paragraph apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
machine translation, not official
**一** 商品先物取引等（商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する先物取引に該当するもの（同条第九項に規定する商品市場において行われる同条第十項第一号ホに掲げる取引を含む。）又は同条第十四項第一号から第五号までに掲げる取引（同項第四号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する店頭商品デリバティブ取引に該当するもの（同条第二十三項に規定する商品先物取引業者を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該商品先物取引等の決済（当該商品先物取引等に係る商品の受渡しが行われることとなるものを除く。）
art-41-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-1
commodity futures transactions, etc. (meaning transactions listed in Article 2, paragraph (3), items (i) through (iv) of the Commodity Derivatives Transaction Act (for transactions listed in item (iv), limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under futures transactions prescribed in that paragraph (including transactions listed in paragraph (10), item (i), (e) of that Article conducted on a commodity market prescribed in paragraph (9) of that Article), or transactions listed in paragraph (14), items (i) through (v) of that Article (for transactions listed in item (iv) of that paragraph, limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under over-the-counter commodity derivatives transactions prescribed in that paragraph (limited to those conducted with a commodity derivatives business operator prescribed in paragraph (23) of that Article as the counterparty); hereinafter the same applies in this item): settlement of the commodity futures transactions, etc. (excluding settlement that results in delivery of the commodities pertaining to the commodity futures transactions, etc.);
machine translation, not official
**二** 金融商品先物取引等（金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引（同号に掲げる取引にあつては、同項第四号から第六号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する市場デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもののうち政令で定めるもの又は同法第二条第二十二項第一号から第四号までに掲げる取引（同項第三号に掲げる取引にあつては、同項第五号から第七号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもの（第三十七条の十二の二第二項第一号に規定する金融商品取引業者又は登録金融機関を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該金融商品先物取引等の決済（当該金融商品先物取引等に係る同法第二条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）
art-41-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-2
financial instruments futures transactions, etc. (meaning, among transactions listed in Article 2, paragraph (21), items (i) through (iii) of the Financial Instruments and Exchange Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (iv) through (vi) of that paragraph) that fall under market transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act), those specified by Cabinet Order, or transactions listed in Article 2, paragraph (22), items (i) through (iv) of that Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (v) through (vii) of that paragraph) that fall under over-the-counter transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) (limited to those conducted with a financial instruments business operator or registered financial institution prescribed in Article 37-12-2, paragraph (2), item (i) as the counterparty); hereinafter the same applies in this item): settlement of the financial instruments futures transactions, etc. (excluding settlement that results in delivery of the financial instruments prescribed in Article 2, paragraph (24) of that Act pertaining to the financial instruments futures transactions, etc.);
machine translation, not official
**三** 金融商品取引法第二条第一項第十九号に掲げる有価証券（同条第八項第三号ロに規定する外国金融商品市場において行う取引であつて同条第二十一項第三号に掲げる取引と類似の取引に係る権利を表示するものを除く。）の取得 平成二十二年一月一日以後に行う当該有価証券に表示される権利の行使（当該行使により同条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）若しくは放棄又は当該有価証券の譲渡（同条第九項に規定する金融商品取引業者に対するものその他の政令で定める譲渡に限る。）
art-41-14/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-3
acquisition of securities listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act (excluding those representing rights pertaining to transactions that are conducted on a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article and are similar to the transactions listed in paragraph (21), item (iii) of that Article): the exercise, conducted on or after January 1, 2010, of the rights represented by those securities (excluding an exercise that results in delivery of the financial instruments prescribed in paragraph (24) of that Article) or waiver of those rights, or the transfer of those securities (limited to a transfer to a financial instruments business operator prescribed in paragraph (9) of that Article or any other transfer specified by Cabinet Order).
machine translation, not official
**第二項** 前項の規定の適用がある場合には、次に定めるところによる。
art-41-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2
Where the provisions of the preceding paragraph apply, the following applies:
machine translation, not official
**一** 所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額（以下「先物取引に係る雑所得等の金額」という。）」とする。
art-41-14/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-1
for the purpose of applying the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of miscellaneous income, etc. from futures transactions")";
machine translation, not official
**二** 所得税法第三十三条第三項の規定の適用については、同項中「譲渡所得の金額」とあるのは「租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する差金等決済に係る同項に規定する先物取引（以下「差金等決済に係る先物取引」という。）による譲渡所得の金額」と、「し、その残額」とあるのは「した残額」と、「。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする」とあるのは「）とする」とする。
art-41-14/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-2
for the purpose of applying the provisions of Article 33, paragraph (3) of the Income Tax Act, the phrase "Capital gains is" in that paragraph is deemed to be replaced with "Capital gains from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation pertaining to cash settlement, etc. prescribed in that paragraph (hereinafter referred to as 'futures transactions pertaining to cash settlement, etc.') is", the phrase ", adding together the net balances" is deemed to be replaced with ", and adding together the net balances", and the phrase "; hereinafter such an amount is referred to as 'net gain' in this Article), then applying the special capital gains deduction against the net gain" is deemed to be replaced with ")";
machine translation, not official
**三** 所得税法第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（事業所得の金額及び譲渡所得の金額にあつては、差金等決済に係る先物取引による事業所得及び譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（先物取引に係る雑所得等の金額を除く。）」とする。
art-41-14/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3
for the purpose of applying the provisions of Article 69 of the Income Tax Act, the phrase "amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "amount of capital gains (for the amount of business income and the amount of capital gains, the amount calculated as if there were no business income or capital gains from futures transactions pertaining to cash settlement, etc.)", and the phrase "amount of each type of income" is deemed to be replaced with "amount of each type of income (excluding the amount of miscellaneous income, etc. from futures transactions)";
machine translation, not official
**四** 所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、先物取引に係る雑所得等の金額」とする。
art-41-14/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4
for the purpose of applying the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of miscellaneous income, etc. from futures transactions";
machine translation, not official
**五** 所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第四十一条の十四第一項に規定する先物取引に係る課税雑所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する先物取引に係る課税雑所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）の規定による所得税の額」とする。
art-41-14/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-5
for the purpose of applying the provisions of Articles 92, 95 and 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation", the phrase "taxable gross income" is deemed to be replaced with "the sum of the taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax on the amount of taxable miscellaneous income, etc. from futures transactions prescribed in that paragraph", and the phrase "amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation";
machine translation, not official
**六** 前各号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他前項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-14/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-6
beyond what is specified in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations on income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
machine translation, not official
**第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-3
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十五（先物取引の差金等決済に係る損失の繰越控除） — Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions
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art-41-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15 · https://japanlaw.org/l/332AC0000000026/art-41-15
**第一項** 確定申告書（第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項及び第三項において同じ。）を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、前条第一項後段の規定にかかわらず、当該先物取引の差金等決済に係る損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する先物取引に係る雑所得等の金額を限度として、当該年分の当該先物取引に係る雑所得等の金額の計算上控除する。
art-41-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) has an amount of losses from cash settlement, etc. of futures transactions that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of paragraph (1) of the preceding Article, an amount equivalent to that amount of losses from cash settlement, etc. of futures transactions is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of miscellaneous income, etc. from futures transactions for the year covered by the final return, up to the amount of miscellaneous income, etc. from futures transactions prescribed in that paragraph for that year.
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**第二項** 前項に規定する先物取引の差金等決済に係る損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、平成十五年一月一日以後に、先物取引の差金等決済をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該差金等決済をした日の属する年分の前条第一項に規定する先物取引に係る雑所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
art-41-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
The amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made cash settlement, etc. of futures transactions on or after January 1, 2003, the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for the year that includes the day on which the person made that cash settlement, etc.
machine translation, not official
**第三項** 第一項の規定は、同項に規定する居住者又は恒久的施設を有する非居住者が前項に規定する先物取引の差金等決済に係る損失の金額が生じた年分の所得税につき当該先物取引の差金等決済に係る損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であつて、第一項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
art-41-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-3
The provisions of paragraph (1) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of losses from cash settlement, etc. of futures transactions and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (1) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
machine translation, not official
**第四項** 第一項の規定の適用がある場合における前条（第二項を除く。）の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（次条第一項の規定の適用がある場合には、その適用後の金額。」とする。
art-41-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-4
With regard to the application of the provisions of the preceding Article (excluding paragraph (2)) in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".
machine translation, not official
**第五項** 所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第一項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第四十一条の十五第一項（先物取引の差金等決済に係る損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第二項に規定する先物取引の差金等決済に係る損失の金額（以下この項において「先物取引の差金等決済に係る損失の金額」という。）、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「先物取引の差金等決済に係る損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「先物取引の差金等決済に係る損失の金額（租税特別措置法第四十一条の十五第一項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該先物取引の差金等決済に係る損失の金額」と、「総所得金額、退職所得金額及び山林所得金額の合計額」とあるのは「同法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額」と読み替えるものとする。
art-41-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (1) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in paragraph (1) of that Article, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 41-15, paragraph (1) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of losses from cash settlement, etc. of futures transactions prescribed in paragraph (2) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of losses from cash settlement, etc. of futures transactions'), the amount of losses from cash settlement, etc. of futures transactions that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions"; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions (Article 41-15, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item" is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of losses from cash settlement, etc. of futures transactions", and the phrase "the sum of the amount of gross income, the amount of retirement income and the amount of timber income" is deemed to be replaced with "the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of that Act".
machine translation, not official
**第六項** 第一項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第四十一条の十五第二項（先物取引の差金等決済に係る損失の繰越控除）に規定する先物取引の差金等決済に係る損失の金額」と、「同法」とあるのは「これらの法律」とする。
art-41-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (1) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of losses from cash settlement, etc. of futures transactions prescribed in Article 41-15, paragraph (2) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".
machine translation, not official
**第七項** その年の翌年以後又はその年において第一項の規定の適用を受けようとする場合に提出すべき確定申告書の記載事項の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
art-41-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-7
Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (1) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第四十一条の十五の二（先物取引の差金等決済に係る支払調書の特例） — Special Provisions on Payment Reports Pertaining to Settlement of Futures Transactions
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art-41-15-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2
**第一項** 所得税法第二百二十五条第一項第十三号に掲げる者は、財務省令で定めるところにより、同号に規定する先物取引（金融商品取引法第二条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済（以下この条において「先物取引の差金等決済」という。）に関する調書を同一の居住者又は恒久的施設を有する非居住者に対する一回の先物取引の差金等決済ごとに作成する場合には、同項の規定にかかわらず、当該調書をその先物取引の差金等決済があつた日の属する月の翌月末日までに税務署長に提出しなければならない。
art-41-15-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-2/par-1
Where a person listed in Article 225, paragraph (1), item (xiii) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the record concerning the cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (hereinafter referred to in this Article as the "settlement of futures transactions") of futures transactions prescribed in that item (excluding those pertaining to crypto assets, etc. listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) for each single settlement of futures transactions for the same resident or nonresident who has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the record to the district director by the last day of the month following the month that includes the day on which the settlement of futures transactions took place.
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### 第四十一条の十五の三（公的年金等控除の最低控除額等の特例） — Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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art-41-15-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3
**第一項** 年齢が六十五歳以上である個人が、平成十七年以後の各年において、その年中の所得税法第三十五条第三項に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の収入金額がある場合における当該公的年金等に係る同条第四項（同法第百六十五条第一項において適用する場合を含む。）の規定の適用については、同法第三十五条第四項第一号中「六十万円に」とあるのは「百十万円に」と、「六十万円）」とあるのは「百十万円）」と、同項第二号中「五十万円」とあるのは「百万円」と、同項第三号中「四十万円」とあるのは「九十万円」とする。
art-41-15-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
With regard to the application of the provisions of Article 35, paragraph (4) of the Income Tax Act (including as applied pursuant to Article 165, paragraph (1) of that Act) to public pensions or retirement packages in the case where an individual 65 years of age or older has, in any year from 2005 onward, revenue from public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages") during that year, the phrase "600,000 yen" in Article 35, paragraph (4), item (i) of that Act is deemed to be replaced with "1,100,000 yen", the phrase "600,000 yen)" is deemed to be replaced with "1,100,000 yen)", the phrase "500,000 yen" in item (ii) of that paragraph is deemed to be replaced with "1,000,000 yen", and the phrase "400,000 yen" in item (iii) of that paragraph is deemed to be replaced with "900,000 yen".
machine translation, not official
**第二項** 前項の規定の適用を受ける公的年金等に係る所得税法第四編第三章の二の規定の適用については、次に定めるところによる。
art-41-15-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
With regard to the application of the provisions of Part IV, Chapter III-2 of the Income Tax Act to public pensions or retirement packages subject to the provisions of the preceding paragraph, the following applies:
machine translation, not official
**一** 年齢が六十五歳以上である居住者が公的年金等の支払を受ける場合における所得税法第二百三条の三の規定の適用については、同条第一号イ及び第四号中「十万円」とあるのは、「十四万円」とする。
art-41-15-3/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
with regard to the application of the provisions of Article 203-3 of the Income Tax Act in the case where a resident 65 years of age or older receives payment of public pensions or retirement packages, the phrase "100,000 yen" in item (i), (a) and item (iv) of that Article is deemed to be replaced with "140,000 yen";
machine translation, not official
**二** 前号に定めるもののほか、前項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-15-3/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-2
beyond what is specified in the preceding item, necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
machine translation, not official
**第三項** 年齢が六十五歳以上である非居住者が平成十七年一月一日以後に所得税法第百六十一条第一項第十二号ロに掲げる年金の支払を受ける場合における同法第三編第二章第三節及び第四編第五章の規定の適用については、同法第百六十九条第三号又は第二百十三条第一項第一号イ中「五万円」とあるのは、「九万五千円」とする。
art-41-15-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3
With regard to the application of the provisions of Part III, Chapter II, Section 3 and Part IV, Chapter V of the Income Tax Act in the case where a nonresident 65 years of age or older receives payment, on or after January 1, 2005, of a pension listed in Article 161, paragraph (1), item (xii), (b) of that Act, the phrase "50,000 yen" in Article 169, item (iii) or Article 213, paragraph (1), item (i), (a) of that Act is deemed to be replaced with "95,000 yen".
machine translation, not official
**第四項** 第一項の個人の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をする場合には、その死亡又は出国の時）の年齢によるものとし、第二項の居住者又は前項の非居住者の年齢が六十五歳以上であるかどうかの判定はその年十二月三十一日の年齢によるものとする。
art-41-15-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-4
Whether the age of the individual referred to in paragraph (1) is 65 years or older is to be determined based on the individual's age as of December 31 of the year (or, where the individual dies during the year or the absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act of the individual occurs during the year, as of the time of the death or absence from Japan), and whether the age of the resident referred to in paragraph (2) or the nonresident referred to in the preceding paragraph is 65 years or older is to be determined based on the person's age as of December 31 of the year.
machine translation, not official
### 第四十一条の十五の四（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用） — Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription
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art-41-15-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4 · https://japanlaw.org/l/332AC0000000026/art-41-15-4
**第一項** 国民年金法第百二条第一項に規定する年金給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる年金給付の支給を受ける権利又は厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項に規定する保険給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる保険給付の支給を受ける権利の消滅時効が完成した場合において、これらの権利の消滅時効を援用せずに居住者に支払うこととされた所得税法第三十五条第三項に規定する公的年金等については、同法第二百三条の二の規定は、適用しない。
art-41-15-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1
Where the extinctive prescription has been completed for the right to receive pension benefits prescribed in Article 102, paragraph (1) of the National Pension Act or the right to receive the payment of pension benefits that are to be paid for each payment month based on that right, or for the right to receive insurance benefits prescribed in Article 92, paragraph (1) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or the right to receive the payment of insurance benefits that are to be paid for each payment month based on that right, the provisions of Article 203-2 of the Income Tax Act do not apply to public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are to be paid to a resident without invoking the extinctive prescription of those rights.
machine translation, not official
**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百二十一条第三項の規定の適用については、同項中「の規定の」とあるのは、「又は租税特別措置法第四十一条の十五の四第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用）の規定の」とする。
art-41-15-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-2
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in that paragraph is deemed to be replaced with "or the provisions of Article 41-15-4, paragraph (1) (Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription) of the Act on Special Measures Concerning Taxation".
machine translation, not official
### 第四十一条の十五の五（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例） — Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age
caption: machine translation, not official
art-41-15-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5 · https://japanlaw.org/l/332AC0000000026/art-41-15-5
**第一項** 居住者が年齢二十三歳未満の扶養親族（所得税法第二条第一項第三十四号に規定する扶養親族をいう。次項において同じ。）を有する場合における令和八年分又は令和九年分の同法第七十六条第十一項に規定する生命保険料控除については、同条第一項中「各年」とあるのは「令和八年又は令和九年」と、同項第一号イ中「二万円」とあるのは「三万円」と、同号ロ中「二万円」とあるのは「三万円」と、「四万円」とあるのは「六万円」と、同号ハ中「四万円」とあるのは「六万円」と、「八万円」とあるのは「十二万円」と、「三万円」とあるのは「四万五千円」と、同号ニ中「八万円」とあるのは「十二万円」と、「四万円」とあるのは「六万円」と、同項第三号中「四万円」とあるのは「六万円」とする。
art-41-15-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1
With regard to the life insurance premium deduction prescribed in Article 76, paragraph (11) of the Income Tax Act for 2026 or 2027 in the case where a resident has a dependent under 23 years of age (meaning a dependent prescribed in Article 2, paragraph (1), item (xxxiv) of that Act; the same applies in the following paragraph), the phrase "each year" in paragraph (1) of that Article is deemed to be replaced with "2026 or 2027", the phrase "20,000 yen" in item (i), (a) of that paragraph is deemed to be replaced with "30,000 yen", the phrase "20,000 yen" in (b) of that item is deemed to be replaced with "30,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", the phrase "40,000 yen" in (c) of that item is deemed to be replaced with "60,000 yen", the phrase "80,000 yen" is deemed to be replaced with "120,000 yen", the phrase "30,000 yen" is deemed to be replaced with "45,000 yen", the phrase "80,000 yen" in (d) of that item is deemed to be replaced with "120,000 yen", the phrase "40,000 yen" is deemed to be replaced with "60,000 yen", and the phrase "40,000 yen" in item (iii) of that paragraph is deemed to be replaced with "60,000 yen".
machine translation, not official
**第二項** 前項の場合において、その者が年齢二十三歳未満の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。
art-41-15-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2
In the case referred to in the preceding paragraph, whether a person falls under a dependent under 23 years of age is determined based on the circumstances as of December 31 of that year (or, where the resident dies during that year or the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; hereinafter the same applies in this paragraph) of the resident occurs during that year, as of the time of the death or absence from Japan); provided, however, that if the person subject to that determination has already died as of that time, it is determined based on the circumstances as of the time of that death.
machine translation, not official
**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の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第百九十条第二号ロ の規定 及び租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）の規定
第百九十六条第一項 事項を 事項並びに租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族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
第百九十六条第一項第三号 の規定 の規定及び租税特別措置法第四十一条の十五の五第一項の規定
第百九十八条第四項 又は給与所得者の特定親族特別控除申告書 、給与所得者の特定親族特別控除申告書又は給与所得者の保険料控除申告書
その他財務省令 、租税特別措置法第四十一条の十五の五第一項（年齢二十三歳未満の扶養親族を有する場合の生命保険料控除の特例）に規定する扶養親族その他財務省令
の規定 並びに同法第四十一条の十五の五第三項の規定により読み替えて適用される第百九十六条第一項の規定
art-41-15-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3
With regard to the application of the provisions of the Income Tax Act in the case where the provisions of paragraph (1) apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 190, item (ii), (b) provisions and the provisions of Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation
Article 196, paragraph (1) particulars particulars, and the names and individual numbers (or, for a person without an individual number, the name) of the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation and other particulars specified by Order of the Ministry of Finance
Article 196, paragraph (1), item (iii) those provisions those provisions and the provisions of Article 41-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 198, paragraph (4) or a salary income earner's return for special deduction for specified relatives , a salary income earner's return for special deduction for specified relatives, or a salary income earner's return for insurance premium deduction
and other persons specified by Order of the Ministry of Finance , the dependents prescribed in Article 41-15-5, paragraph (1) (Special Provisions on Life Insurance Premium Deduction Where a Person Has a Dependent under 23 Years of Age) of the Act on Special Measures Concerning Taxation, and other persons specified by Order of the Ministry of Finance
provisions and the provisions of Article 196, paragraph (1) as applied with the terms and phrases replaced pursuant to the provisions of Article 41-15-5, paragraph (3) of that Act
machine translation, not official
### 第四十一条の十六（同居の老親等に係る扶養控除の特例） — Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.
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art-41-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16 · https://japanlaw.org/l/332AC0000000026/art-41-16
**第一項** 居住者の有する所得税法第二条第一項第三十四号の四に規定する老人扶養親族が当該居住者又は当該居住者の配偶者の直系尊属で、かつ、当該居住者又は当該配偶者のいずれかとの同居を常況としている者である場合には、当該老人扶養親族に係る同法第八十四条第二項に規定する扶養控除の額は、同条第一項の規定にかかわらず、同項の金額に十万円を加算した額とする。
art-41-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1
Where an elderly dependent prescribed in Article 2, paragraph (1), item (xxxiv)-4 of the Income Tax Act whom a resident has is a lineal ascendant of the resident or of the resident's spouse and is a person who ordinarily lives together with either the resident or the spouse, the amount of the deduction for dependents prescribed in Article 84, paragraph (2) of that Act pertaining to the elderly dependent is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding 100,000 yen to the amount referred to in that paragraph.
machine translation, not official
**第二項** 前項の規定の適用がある場合における所得税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
第八十五条第三項 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族
第百九十条第二号ハ の規定 並びに租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定
第百九十四条第一項第五号 老人扶養親族 租税特別措置法第四十一条の十六第一項（同居の老親等に係る扶養控除の特例）の規定に該当する老人扶養親族若しくはその他の老人扶養親族
art-41-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-2
With regard to the application of the provisions of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 85, paragraph (3) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent
Article 190, item (ii), (c) provisions and the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation
Article 194, paragraph (1), item (v) elderly dependent elderly dependent who falls under the provisions of Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents for Cohabiting Elderly Parents, etc.) of the Act on Special Measures Concerning Taxation, or other elderly dependent
machine translation, not official
### 第四十一条の十六の二（令和七年分以後の各年分の基礎控除等の特例） — Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward
caption: machine translation, not official
art-41-16-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2
**第一項** 令和七年分以後の各年分において、居住者のその年分の所得税に係る合計所得金額（所得税法第二条第一項第三十号の合計所得金額をいう。第一号において同じ。）が六百五十五万円（令和九年分以後の各年分にあつては、百三十二万円）以下である場合における同法第八十六条第二項に規定する基礎控除の額は、同条第一項の規定にかかわらず、同項第一号に定める金額に次の各号に掲げる年分の区分に応じ当該各号に定める金額を加算した額とする。
art-41-16-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
Where, for each year from 2025 onward, a resident's total income pertaining to income tax for that year (meaning the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act; the same applies in item (i)) is 6,550,000 yen (or, for each year from 2027 onward, 1,320,000 yen) or less, the amount of the basic personal exemption prescribed in Article 86, paragraph (2) of that Act is, notwithstanding the provisions of paragraph (1) of that Article, the amount obtained by adding, to the amount specified in item (i) of that paragraph, the amount specified in the following items according to the category of year listed in each item:
machine translation, not official
**一** 令和七年分及び令和八年分 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-41-16-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1
for 2025 and 2026: the amount specified in the following according to the category of case listed therein:
machine translation, not official
**イ** その居住者のその年分の所得税に係る合計所得金額が百三十二万円以下である場合 三十七万円
art-41-16-2/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-1
where the resident's total income pertaining to income tax for that year is 1,320,000 yen or less: 370,000 yen;
machine translation, not official
**ロ** その居住者のその年分の所得税に係る合計所得金額が百三十二万円を超え三百三十六万円以下である場合 三十万円
art-41-16-2/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-2
where the resident's total income pertaining to income tax for that year exceeds 1,320,000 yen and is 3,360,000 yen or less: 300,000 yen;
machine translation, not official
**ハ** その居住者のその年分の所得税に係る合計所得金額が三百三十六万円を超え四百八十九万円以下である場合 十万円
art-41-16-2/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-3
where the resident's total income pertaining to income tax for that year exceeds 3,360,000 yen and is 4,890,000 yen or less: 100,000 yen;
machine translation, not official
**ニ** その居住者のその年分の所得税に係る合計所得金額が四百八十九万円を超える場合 五万円
art-41-16-2/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1/sub-4
where the resident's total income pertaining to income tax for that year exceeds 4,890,000 yen: 50,000 yen.
machine translation, not official
**二** 令和九年分以後の各年分 三十七万円
art-41-16-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-2
for each year from 2027 onward: 370,000 yen.
machine translation, not official
**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百九十条の規定の適用については、同条第二号ヘ中「の規定」とあるのは、「及び租税特別措置法第四十一条の十六の二第一項（令和七年分以後の各年分の基礎控除等の特例）の規定」とする。
art-41-16-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-2
With regard to the application of the provisions of Article 190 of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in item (ii), (f) of that Article is deemed to be replaced with "and the provisions of Article 41-16-2, paragraph (1) (Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 令和八年以後の各年において、居住者が所得税法第二百三条の二に規定する公的年金等（以下この項及び次項において「公的年金等」という。）の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において政令で定める金額以下であるときにおける同法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万五千円」と、「十万円」とあるのは「十三万円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第三項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十三万円」と、「十四万円」とあるのは「十七万五千円」とする。
art-41-16-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in any year from 2026 onward, a resident receives payment of public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to in this paragraph and the following paragraph as "public pensions or retirement packages"), and the amount of public pensions or retirement packages to be received during that year is, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order or less, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "105,000 yen", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (3)", the phrase "100,000 yen" is deemed to be replaced with "130,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "175,000 yen".
machine translation, not official
**第四項** 令和八年において、居住者が公的年金等の支払を受ける場合において、その年中に支払を受けるべき公的年金等の額がその年最初に公的年金等の支払を受けるべき日の前日の現況において前項に規定する政令で定める金額を超えるときにおける所得税法第二百三条の三の規定及び第四十一条の十五の三第二項の規定の適用については、同法第二百三条の三第一号イ及び第四号中「七万五千円」とあるのは「十万円」と、「十万円」とあるのは「十二万五千円」と、同項第一号中「所得税法」とあるのは「第四十一条の十六の二第四項の規定により読み替えて適用する所得税法」と、「十万円」とあるのは「十二万五千円」と、「十四万円」とあるのは「十六万五千円」とする。
art-41-16-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
With regard to the application of the provisions of Article 203-3 of the Income Tax Act and the provisions of Article 41-15-3, paragraph (2) in the case where, in 2026, a resident receives payment of public pensions or retirement packages, and the amount of public pensions or retirement packages to be received during that year exceeds, based on the circumstances as of the day preceding the day on which the resident is first to receive payment of public pensions or retirement packages in that year, the amount specified by Cabinet Order referred to in the preceding paragraph, the phrase "75,000 yen" in Article 203-3, item (i), (a) and item (iv) of that Act is deemed to be replaced with "100,000 yen", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", the phrase "Income Tax Act" in item (i) of that paragraph is deemed to be replaced with "Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of Article 41-16-2, paragraph (4)", the phrase "100,000 yen" is deemed to be replaced with "125,000 yen", and the phrase "140,000 yen" is deemed to be replaced with "165,000 yen".
machine translation, not official
**第五項** 第二項に定めるもののほか、第一項及び前二項の規定の適用に関し必要な事項は、政令で定める。
art-41-16-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-5
Beyond what is prescribed in paragraph (2), Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1) and the preceding two paragraphs.
machine translation, not official
### 第四十一条の十七（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例） — Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
caption: machine translation, not official
art-41-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
**第一項** 医療保険各法等（高齢者の医療の確保に関する法律第七条第一項に規定する医療保険各法及び高齢者の医療の確保に関する法律をいう。以下この項において同じ。）の規定により療養の給付として支給される薬剤（次項第一号において「医療用薬剤」という。）との代替性が特に高い一般用医薬品等（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号に規定する要指導医薬品及び同項第四号に規定する一般用医薬品をいう。以下第三項までにおいて同じ。）及びその使用による医療保険療養給付費（医療保険各法等の規定による療養の給付に要する費用をいう。次項各号において同じ。）の適正化の効果が著しく高いと認められる一般用医薬品等の使用を推進する観点から、居住者が平成二十九年一月一日から令和八年十二月三十一日までの間に自己又は自己と生計を一にする配偶者その他の親族に係る特定一般用医薬品等購入費を支払つた場合において当該居住者がその年中に健康の保持増進及び疾病の予防への取組として政令で定める取組を行つているときにおけるその年分の所得税法第七十三条第三項に規定する医療費控除については、その者の選択により、同条第一項中「各年」とあるのは「平成二十九年から令和八年までの各年」と、「医療費を」とあるのは「租税特別措置法第四十一条の十七第一項（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に規定する特定一般用医薬品等購入費を」と、「医療費の」とあるのは「特定一般用医薬品等購入費の」と、「その居住者のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の五に相当する金額（当該金額が十万円を超える場合には、十万円）」とあるのは「一万二千円」と、「二百万円」とあるのは「八万八千円」として、同項の規定を適用することができる。この場合において、同条第三項中「第一項」とあるのは、「第一項（租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。）」とする。
art-41-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
From the perspective of promoting the use of over-the-counter drugs, etc. (meaning drugs requiring guidance prescribed in Article 4, paragraph (5), item (iii) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices (Act No. 145 of 1960) and over-the-counter drugs prescribed in item (iv) of that paragraph; hereinafter the same applies through paragraph (3)) that are particularly highly substitutable for drugs provided as medical treatment benefits pursuant to the provisions of the medical insurance Acts, etc. (meaning the medical insurance Acts prescribed in Article 7, paragraph (1) of the Act on Assurance of Medical Care for Elderly People and the Act on Assurance of Medical Care for Elderly People; hereinafter the same applies in this paragraph) (referred to as "drugs for medical care" in item (i) of the following paragraph), and of over-the-counter drugs, etc. whose use is found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance (meaning the costs required for medical treatment benefits under the provisions of the medical insurance Acts, etc.; the same applies in the items of the following paragraph), where a resident has paid, during the period from January 1, 2017 to December 31, 2026, the cost of purchasing specified over-the-counter drugs, etc. for the resident or for the resident's spouse or other relative whose living expenses are paid from the same resources as the resident, and the resident has undertaken during that year an initiative specified by Cabinet Order as an initiative for the maintenance and promotion of health and the prevention of disease, the resident may, at the resident's option, with regard to the medical expense deduction prescribed in Article 73, paragraph (3) of the Income Tax Act for that year, apply the provisions of paragraph (1) of that Article, deeming the phrase "each year" in that paragraph to be replaced with "each year from 2017 to 2026", the phrase "medical expenses for" to be replaced with "the cost of purchasing specified over-the-counter drugs, etc. prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation for", the phrase "those medical expenses" to be replaced with "that cost of purchasing specified over-the-counter drugs, etc.", the phrase "the amount equivalent to 5 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the resident for that year (or 100,000 yen, if that amount exceeds 100,000 yen)" to be replaced with "12,000 yen", and the phrase "2,000,000 yen" to be replaced with "88,000 yen". In this case, the phrase "paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "paragraph (1) (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第二項** 前項に規定する特定一般用医薬品等購入費とは、次に掲げる医薬品（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第二条第一項に規定する医薬品をいう。以下この項において同じ。）である一般用医薬品等の購入の対価をいう。
art-41-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
The cost of purchasing specified over-the-counter drugs, etc. prescribed in the preceding paragraph means the consideration for the purchase of over-the-counter drugs, etc. that are the following pharmaceuticals (meaning pharmaceuticals prescribed in Article 2, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices; hereinafter the same applies in this paragraph):
machine translation, not official
**一** 次に掲げる医薬品のうち、医療用薬剤との代替性が特に高いもの（その使用による医療保険療養給付費の適正化の効果が低いと認められる医薬品を除く。）として政令で定めるもの
art-41-17/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1
among the following pharmaceuticals, those specified by Cabinet Order as being particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance):
machine translation, not official
**イ** その製造販売の承認の申請（医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律第十四条第三項の規定による同条第一項の製造販売についての承認の申請又は同法第十九条の二第五項において準用する同法第十四条第三項の規定による同法第十九条の二第一項の製造販売をさせることについての承認の申請をいう。ロ及び次号において同じ。）に際して既に同法第十四条又は第十九条の二の承認を与えられている医薬品と有効成分、分量、用法、用量、効能、効果等が明らかに異なる医薬品
art-41-17/par-2/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1/sub-1
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are, at the time of the application for approval of its manufacturing and marketing (meaning an application for approval of the manufacturing and marketing referred to in Article 14, paragraph (1) of the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices under the provisions of paragraph (3) of that Article, or an application for approval of having the manufacturing and marketing referred to in Article 19-2, paragraph (1) of that Act carried out under the provisions of Article 14, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 19-2, paragraph (5) of that Act; the same applies in (b) and the following item), clearly different from those of pharmaceuticals that have already been granted the approval under Article 14 or Article 19-2 of that Act;
machine translation, not official
**ロ** その製造販売の承認の申請に際してイに掲げる医薬品と有効成分、分量、用法、用量、効能、効果等が同一性を有すると認められる医薬品
art-41-17/par-2/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1/sub-2
a pharmaceutical whose active ingredients, quantity, administration, dosage, indications, effects, etc. are found, at the time of the application for approval of its manufacturing and marketing, to be identical to those of a pharmaceutical listed in (a).
machine translation, not official
**二** その製造販売の承認の申請に際して前号に掲げる医薬品と同種の効能又は効果を有すると認められる医薬品（同号に掲げる医薬品を除く。）のうち、その使用による医療保険療養給付費の適正化の効果が著しく高いと認められるものとして政令で定めるもの
art-41-17/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-2
among pharmaceuticals found, at the time of the application for approval of their manufacturing and marketing, to have indications or effects of the same kind as those of a pharmaceutical listed in the preceding item (excluding the pharmaceuticals listed in that item), those specified by Cabinet Order as being found to be remarkably highly effective in rationalizing the cost of medical care benefits under medical insurance through their use.
machine translation, not official
**第三項** 令和四年一月一日から、同日から令和八年十二月三十日までの間において政令で定める日までの期間内に行つた第一項の居住者の一般用医薬品等の購入の対価の支払につき、同項の規定を適用する場合における前項の規定の適用については、同項第一号中「特に高いもの（その使用による医療保険療養給付費の適正化の効果が低いと認められる医薬品を除く。）」とあるのは、「特に高いもの」とする。
art-41-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-3
With regard to the application of the provisions of the preceding paragraph in the case where the provisions of paragraph (1) are applied to the payment of the consideration for the purchase of over-the-counter drugs, etc. by the resident referred to in that paragraph made within the period from January 1, 2022 to the date specified by Cabinet Order within the period from that day to December 30, 2026, the phrase "particularly highly substitutable for drugs for medical care (excluding pharmaceuticals whose use is found to be of low effectiveness in rationalizing the cost of medical care benefits under medical insurance)" in item (i) of that paragraph is deemed to be replaced with "particularly highly substitutable for drugs for medical care".
machine translation, not official
**第四項** 第一項の規定により所得税法第七十三条の規定を適用する場合における同法第百二十条第四項及び第五項（これらの規定を同法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定の適用については、同法第百二十条第四項中「次に掲げる書類」とあるのは「当該居住者がその年中に行つた租税特別措置法第四十一条の十七第一項（特定一般用医薬品等購入費を支払つた場合の医療費控除の特例）に規定する取組（次項において「取組」という。）の名称、当該申告書に記載した医療費控除を受ける金額の計算の基礎となる同条第一項に規定する特定一般用医薬品等購入費（次項において「特定一般用医薬品等購入費」という。）の額その他の財務省令で定める事項の記載がある明細書」と、同条第五項中「前項第一号に掲げる書類」とあるのは「前項に規定する明細書に記載された取組につき当該居住者がその年中にその取組を行つたことを明らかにする書類（当該居住者の氏名、当該居住者が当該取組を行つた年その他の財務省令で定める事項の記載があるものに限る。）及び当該明細書」と、「医療費に」とあるのは「特定一般用医薬品等購入費に」と、「証する書類」とあるのは「証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。）」と、「当該書類」とあるのは「これらの書類」とする。
art-41-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
With regard to the application of the provisions of Article 120, paragraphs (4) and (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of that Act) in the case where the provisions of Article 73 of that Act are applied pursuant to the provisions of paragraph (1), the phrase "the following documents" in Article 120, paragraph (4) of that Act is deemed to be replaced with "a written statement stating the name of the initiative prescribed in Article 41-17, paragraph (1) (Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid) of the Act on Special Measures Concerning Taxation that the resident undertook during that year (referred to as the "initiative" in the following paragraph), the amount of the cost of purchasing specified over-the-counter drugs, etc. prescribed in paragraph (1) of that Article (referred to as the "cost of purchasing specified over-the-counter drugs, etc." in the following paragraph) that forms the basis for calculating the amount of the medical expense deduction to be taken as stated in the return, and other matters specified by Order of the Ministry of Finance", the phrase "the document set forth in item (i) of the preceding paragraph" in paragraph (5) of that Article is deemed to be replaced with "a document evidencing that the resident undertook during that year the initiative stated in the written statement prescribed in the preceding paragraph (limited to one stating the name of the resident, the year in which the resident undertook the initiative, and other matters specified by Order of the Ministry of Finance), and that written statement", the phrase "the medical expenses" is deemed to be replaced with "the cost of purchasing specified over-the-counter drugs, etc.", the phrase "documents evidencing" is deemed to be replaced with "documents (limited to those that make clear, of the amount received, the amount falling under the cost of purchasing specified over-the-counter drugs, etc.) evidencing", and the phrase "that document" is deemed to be replaced with "these documents".
machine translation, not official
**第五項** 前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-5
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十八（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Related to Political Activities Is Made
caption: machine translation, not official
art-41-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18 · https://japanlaw.org/l/332AC0000000026/art-41-18
**第一項** 個人が、政治資金規正法の一部を改正する法律（平成六年法律第四号）の施行の日から令和十一年十二月三十一日までの期間（次項において「指定期間」という。）内に、政治資金規正法（昭和二十三年法律第百九十四号）第四条第四項に規定する政治活動に関する寄附（同法の規定に違反することとなるもの、その寄附をした者に特別の利益が及ぶと認められるもの及び公職の候補者（同法第三条第四項に規定する公職の候補者をいう。）が特定政党支部（同条第二項に規定する政党の支部で公職選挙法（昭和二十五年法律第百号）第十二条に規定する選挙区の区域又は選挙の行われる区域を単位として設けられるもののうちその代表者が当該公職の候補者であるものをいう。）に対してするものを除く。次項において「政治活動に関する寄附」という。）をした場合には、当該寄附に係る支出金のうち、次に掲げる団体に対するもの（第一号又は第二号に掲げる団体に対する寄附に係る支出金にあつては、当該支出金を支出した年分の所得税につき次項の規定の適用を受ける場合には当該支出金を除き、第四号ロに掲げる団体に対する寄附に係る支出金にあつては、その団体が推薦し、又は支持する者が、公職選挙法第八十六条から第八十六条の四までの規定により同号ロの候補者として届出のあつた日の属する年及びその前年中にされたものに限る。）で政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの及び同号イに規定する公職の候補者として公職選挙法第八十六条、第八十六条の三又は第八十六条の四の規定により届出のあつた者に対し当該公職に係る選挙運動に関してされたもので同法第百八十九条の規定による報告書により報告されたものは、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
art-41-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
Where an individual has made a donation related to political activities prescribed in Article 4, paragraph (4) of the Political Funds Control Act (Act No. 194 of 1948) (excluding a donation that would violate the provisions of that Act, a donation that is found to confer a special benefit on the person who made it, and a donation made by a candidate for public office (meaning a candidate for public office prescribed in Article 3, paragraph (4) of that Act) to a specified political party branch (meaning, among the branches of political parties prescribed in paragraph (2) of that Article that are established for each electoral district prescribed in Article 12 of the Public Offices Election Act (Act No. 100 of 1950) or for each area in which an election is held, a branch whose representative is that candidate for public office); referred to as a "donation related to political activities" in the following paragraph) within the period from the effective date of the Act Partially Amending the Political Funds Control Act (Act No. 4 of 1994) to December 31, 2029 (referred to as the "designated period" in the following paragraph), out of the expenditures pertaining to the donation, those made to the following organizations (for expenditures pertaining to donations to an organization listed in item (i) or item (ii), excluding those expenditures where the provisions of the following paragraph are applied to income tax for the year in which they were expended, and for expenditures pertaining to donations to an organization listed in item (iv), (b), limited to those made during the year that includes the day on which a notification was filed, pursuant to the provisions of Articles 86 through 86-4 of the Public Offices Election Act, for the person recommended or supported by that organization as a candidate referred to in (b) of that item, and during the preceding year) which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act, and those made in connection with the election campaign for public office to a person for whom a notification was filed, pursuant to the provisions of Article 86, Article 86-3 or Article 86-4 of the Public Offices Election Act, as a candidate for that public office prescribed in item (iv), (a), which have been reported in a report under the provisions of Article 189 of that Act, are deemed to be specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
machine translation, not official
**一** 政治資金規正法第三条第二項に規定する政党
art-41-18/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
a political party prescribed in Article 3, paragraph (2) of the Political Funds Control Act;
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**二** 政治資金規正法第五条第一項第二号に掲げる政治資金団体
art-41-18/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
a political fund organization listed in Article 5, paragraph (1), item (ii) of the Political Funds Control Act;
machine translation, not official
**三** 政治資金規正法第三条第一項第一号に掲げる団体で、衆議院議員若しくは参議院議員が主宰するもの又はその主要な構成員が衆議院議員若しくは参議院議員であるもの（同法第五条第一項第一号に掲げる団体を含む。）
art-41-18/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-3
an organization listed in Article 3, paragraph (1), item (i) of the Political Funds Control Act that is presided over by a member of the House of Representatives or a member of the House of Councillors, or whose principal members are members of the House of Representatives or members of the House of Councillors (including an organization listed in Article 5, paragraph (1), item (i) of that Act);
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**四** 政治資金規正法第三条第一項第二号に掲げる団体のうち次に掲げるもの
art-41-18/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
among organizations listed in Article 3, paragraph (1), item (ii) of the Political Funds Control Act, the following:
machine translation, not official
**イ** 衆議院議員、参議院議員、都道府県の議会の議員、都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市の議会の議員若しくは市長の職（ロにおいて「公職」という。）にある者を推薦し、又は支持することを本来の目的とするもの
art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-1
an organization whose original purpose is to recommend or support a person holding the office of a member of the House of Representatives, a member of the House of Councillors, a member of the assembly of a prefecture, a prefectural governor, or a member of the assembly or the mayor of a designated city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947) (referred to as "public office" in (b));
machine translation, not official
**ロ** 特定の公職の候補者（公職選挙法第八十六条から第八十六条の四までの規定による届出により公職の候補者となつた者をいう。）又は当該公職の候補者となろうとする者を推薦し、又は支持することを本来の目的とするもの（イに掲げるものを除く。）
art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4/sub-2
an organization whose original purpose is to recommend or support a candidate for a specific public office (meaning a person who has become a candidate for public office by a notification under the provisions of Articles 86 through 86-4 of the Public Offices Election Act) or a person who seeks to become that candidate for public office (excluding an organization listed in (a)).
machine translation, not official
**第二項** 個人が指定期間内に支出した前項第一号又は第二号に掲げる団体に対する政治活動に関する寄附に係る支出金で、政治資金規正法第十二条又は第十七条の規定による報告書により報告されたもの（以下この項において「政党等に対する寄附金」という。）については、その年中に支出した当該政党等に対する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前項の規定により当該特定寄附金とみなされたものの額並びに次条第二項に規定する特定非営利活動に関する寄附金の額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の三十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
With respect to expenditures pertaining to donations related to political activities to an organization listed in item (i) or item (ii) of the preceding paragraph, expended by an individual within the designated period, which have been reported in a report under the provisions of Article 12 or Article 17 of the Political Funds Control Act (hereinafter referred to in this paragraph as "donations to political parties, etc."), where the total amount of donations to political parties, etc. expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of the preceding paragraph, the amount of donations for specified non-profit activities prescribed in paragraph (2) of the following Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 30 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**第三項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第四項** 所得税法第九十二条第二項の規定は、第二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十八第二項（政治活動に関する寄附をした場合の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。
art-41-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第五項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八第二項（政治活動に関する寄附をした場合の所得税額の特別控除）」とする。
art-41-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18, paragraph (2) (Special Income Tax Credit Where a Donation Related to Political Activities Is Made) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 前三項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-6
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).
machine translation, not official
### 第四十一条の十八の二（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
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art-41-18-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2
**第一項** 個人が、認定特定非営利活動法人等（特定非営利活動促進法（平成十年法律第七号）第二条第三項に規定する認定特定非営利活動法人及び同条第四項に規定する特例認定特定非営利活動法人をいう。以下この条において同じ。）に対し、当該認定特定非営利活動法人等の行う同法第二条第一項に規定する特定非営利活動（次項において「特定非営利活動」という。）に係る事業に関連する寄附（その寄附をした者に特別の利益が及ぶと認められるもの及び出資に関する業務に充てられることが明らかなものを除く。以下この項及び次項において同じ。）をした場合（当該寄附に係る支出金を支出した年分の所得税につき次項の規定の適用を受ける場合を除く。）には、当該寄附に係る支出金は、所得税法第七十八条第二項に規定する特定寄附金とみなして、同法の規定を適用する。
art-41-18-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
Where an individual has made, to a certified specified nonprofit corporation, etc. (meaning a certified specified nonprofit corporation prescribed in Article 2, paragraph (3) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998) and a special certified specified nonprofit corporation prescribed in paragraph (4) of that Article; hereinafter the same applies in this Article), a donation related to a project pertaining to specified non-profit activities prescribed in Article 2, paragraph (1) of that Act (referred to as "specified non-profit activities" in the following paragraph) conducted by the certified specified nonprofit corporation, etc. (excluding a donation that is found to confer a special benefit on the person who made it and a donation that is clearly to be used for operations related to investment; hereinafter the same applies in this paragraph and the following paragraph) (excluding the case where the provisions of the following paragraph are applied to income tax for the year in which the expenditure pertaining to the donation was made), the expenditure pertaining to the donation is deemed to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, and the provisions of that Act apply.
machine translation, not official
**第二項** 個人が認定特定非営利活動法人等に対して支出した当該認定特定非営利活動法人等の行う特定非営利活動に係る事業に関連する寄附に係る支出金（以下この項において「特定非営利活動に関する寄附金」という。）については、その年中に支出した当該特定非営利活動に関する寄附金の額の合計額（当該合計額にその年中に支出した特定寄附金等の金額（所得税法第七十八条第二項に規定する特定寄附金の額及び前条第一項の規定により当該特定寄附金とみなされたものの額並びに第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）を加算した金額が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から当該特定寄附金等の金額を控除した残額）が二千円（その年中に支出した当該特定寄附金等の金額がある場合には、二千円から当該特定寄附金等の金額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の四十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額（次条第一項の規定の適用がある場合には、当該百分の二十五に相当する金額から同項の規定により控除する金額を控除した残額。以下この項において同じ。）を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
With respect to expenditures pertaining to donations related to a project pertaining to specified non-profit activities conducted by a certified specified nonprofit corporation, etc., expended by an individual to that certified specified nonprofit corporation, etc. (hereinafter referred to in this paragraph as "donations for specified non-profit activities"), where the total amount of donations for specified non-profit activities expended during the year (where the amount obtained by adding to that total amount the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act, the amount of those deemed to be specified donations pursuant to the provisions of paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of the specified donations, etc. from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of specified donations, etc. expended during the year, the balance after deducting the amount of the specified donations, etc. from 2,000 yen), the amount equivalent to 40 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year (where the provisions of paragraph (1) of the following Article apply, the balance after deducting the amount to be deducted under the provisions of that paragraph from that amount equivalent to 25 percent; hereinafter the same applies in this paragraph), the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**第三項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-3
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第四項** 所得税法第九十二条第二項の規定は、第二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十八の二第二項（認定特定非営利活動法人等に寄附をした場合の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。
art-41-18-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (2). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第五項** その年分の所得税について第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八の二第二項（認定特定非営利活動法人等に寄附をした場合の所得税額の特別控除）」とする。
art-41-18-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (2) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18-2, paragraph (2) (Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第六項** 前三項に定めるもののほか、第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-6
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (2).
machine translation, not official
### 第四十一条の十八の三（公益社団法人等に寄附をした場合の所得税額の特別控除） — Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.
caption: machine translation, not official
art-41-18-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3
**第一項** 個人が支出した所得税法第七十八条第二項に規定する特定寄附金のうち、次に掲げるもの（同条第一項の規定の適用を受けるものを除く。以下この項において「税額控除対象寄附金」という。）については、その年中に支出した税額控除対象寄附金の額の合計額（その年中に支出した特定寄附金等の金額（同条第二項に規定する特定寄附金の額及び第四十一条の十八第一項又は前条第一項の規定により当該特定寄附金とみなされたものの額並びに次条第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額の合計額をいう。以下この項において同じ。）が、当該個人のその年分の総所得金額、退職所得金額及び山林所得金額の合計額の百分の四十に相当する金額を超える場合には、当該百分の四十に相当する金額から所得控除対象寄附金の額（当該特定寄附金等の金額から税額控除対象寄附金の額の合計額を控除した残額をいう。以下この項において同じ。）を控除した残額）が二千円（その年中に支出した当該所得控除対象寄附金の額がある場合には、二千円から当該所得控除対象寄附金の額を控除した残額）を超える場合には、その年分の所得税の額から、その超える金額の百分の四十に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。この場合において、当該控除する金額が、当該個人のその年分の所得税の額の百分の二十五に相当する金額を超えるときは、当該控除する金額は、当該百分の二十五に相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を限度とする。
art-41-18-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
With respect to the specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act expended by an individual that are listed below (excluding those to which the provisions of paragraph (1) of that Article are applied; hereinafter referred to in this paragraph as "donations eligible for tax credit"), where the total amount of donations eligible for tax credit expended during the year (where the amount of specified donations, etc. expended during the year (meaning the sum of the amount of specified donations prescribed in paragraph (2) of that Article, the amount of those deemed to be specified donations pursuant to the provisions of Article 41-18, paragraph (1) or paragraph (1) of the preceding Article, and the amount specified by Cabinet Order prescribed in paragraph (1) of the following Article as the amount required for the acquisition of deductible specified new shares prescribed in that paragraph; hereinafter the same applies in this paragraph) exceeds the amount equivalent to 40 percent of the sum of the amount of gross income, the amount of retirement income and the amount of timber income of the individual for that year, the balance after deducting the amount of donations eligible for income deduction (meaning the balance after deducting the total amount of donations eligible for tax credit from the amount of the specified donations, etc.; hereinafter the same applies in this paragraph) from that amount equivalent to 40 percent) exceeds 2,000 yen (where there is an amount of donations eligible for income deduction expended during the year, the balance after deducting the amount of donations eligible for income deduction from 2,000 yen), the amount equivalent to 40 percent of the excess amount (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) is deducted from the amount of income tax for that year. In this case, if the amount to be deducted exceeds the amount equivalent to 25 percent of the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount equivalent to 25 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down).
machine translation, not official
**一** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金
art-41-18-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1
donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens):
machine translation, not official
**イ** 公益社団法人及び公益財団法人
art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-1
incorporated public interest associations and incorporated public interest foundations;
machine translation, not official
**ロ** 私立学校法（昭和二十四年法律第二百七十号）第三条に規定する学校法人及び同法第百五十二条第五項の規定により設立された法人
art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-2
school corporations prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949) and corporations established pursuant to the provisions of Article 152, paragraph (5) of that Act;
machine translation, not official
**ハ** 社会福祉法人
art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-3
social welfare corporations;
machine translation, not official
**ニ** 更生保護法人
art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-1/sub-4
offender rehabilitation corporations.
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**二** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生に対する修学の支援のための事業に充てられることが確実であるものとして政令で定めるもの
art-41-18-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2
among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects to support students in their studies:
machine translation, not official
**イ** 国立大学法人
art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-1
national university corporations;
machine translation, not official
**ロ** 公立大学法人
art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-2
public university corporations;
machine translation, not official
**ハ** 独立行政法人国立高等専門学校機構及び独立行政法人日本学生支援機構
art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-2/sub-3
the Independent Administrative Agency National Institute of Technology and the Independent Administrative Agency Japan Student Services Organization.
machine translation, not official
**三** 次に掲げる法人（その運営組織及び事業活動が適正であること並びに市民から支援を受けていることにつき政令で定める要件を満たすものに限る。）に対する寄附金のうち、学生又は不安定な雇用状態にある研究者に対するこれらの者が行う研究への助成又は研究者としての能力の向上のための事業に充てられることが確実であるものとして政令で定めるもの
art-41-18-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3
among donations to the following corporations (limited to those that satisfy the requirements specified by Cabinet Order regarding the appropriateness of their operational organization and business activities and the receipt of support from citizens), those specified by Cabinet Order as being certain to be used for projects for grants to students or researchers in unstable employment for research conducted by them, or for projects to improve their abilities as researchers:
machine translation, not official
**イ** 国立大学法人及び大学共同利用機関法人
art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-1
national university corporations and inter-university research institute corporations;
machine translation, not official
**ロ** 公立大学法人
art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-2
public university corporations;
machine translation, not official
**ハ** 独立行政法人国立高等専門学校機構
art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1/item-3/sub-3
the Independent Administrative Agency National Institute of Technology.
machine translation, not official
**第二項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、財務省令で定めるところにより、当該金額の計算に関する明細書、当該計算の基礎となる金額その他の事項を証する書類の添付がある場合に限り、適用する。
art-41-18-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph and, pursuant to the provisions of Order of the Ministry of Finance, has attached to it a written statement concerning the calculation of that amount and documents evidencing the amounts forming the basis of that calculation and other matters.
machine translation, not official
**第三項** 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十八の三第一項（公益社団法人等に寄附をした場合の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。
art-41-18-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (1). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
machine translation, not official
**第四項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十八の三第一項（公益社団法人等に寄附をした場合の所得税額の特別控除）」とする。
art-41-18-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-18-3, paragraph (1) (Special Income Tax Credit Where a Donation Is Made to an Incorporated Public Interest Association, etc.) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第五項** 前三項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-5
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
machine translation, not official
### 第四十一条の十八の四（特定新規中小会社が発行した株式を取得した場合の課税の特例） — Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
caption: machine translation, not official
art-41-18-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4
**第一項** 居住者又は恒久的施設を有する非居住者が、次の各号に掲げる株式会社（以下この項において「特定新規中小会社」という。）の区分に応じ当該各号に定める株式（以下この項において「特定新規株式」という。）を払込み（当該株式の発行に際してするものに限る。以下この項及び次項において同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下この項及び次項において同じ。）をした場合において、当該居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定新規中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）がその年中に当該払込みにより取得をした特定新規株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定新規株式」という。）の取得に要した金額として政令で定める金額（当該金額の合計額が八百万円を超える場合には、八百万円）については、所得税法第七十八条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定を適用することができる。この場合において、同法第七十八条第一項中「支出した場合」とあるのは「支出した場合又は租税特別措置法第四十一条の十八の四第一項（特定新規中小会社が発行した株式を取得した場合の課税の特例）に規定する特定新規株式を同項に規定する払込みにより取得（同項に規定する取得をいう。以下この項において同じ。）をした場合」と、同項第一号中「の額」とあるのは「の額及びその年中に取得をした租税特別措置法第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額」と、同条第三項中「控除は」とあるのは「控除（租税特別措置法第四十一条の十八の四第一項の規定による控除を含む。）は」とする。
art-41-18-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
Where a resident or nonresident who has a permanent establishment has acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; hereinafter the same applies in this paragraph and the following paragraph) by payment (limited to payment made upon the issuance of the shares; hereinafter the same applies in this paragraph and the following paragraph) the shares specified in the following items (hereinafter referred to in this paragraph as "specified new shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph as a "specified new small and medium-sized company"), the resident or nonresident who has a permanent establishment (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified new small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) may apply the provisions of Article 78 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act) with respect to the amount specified by Cabinet Order as the amount required for the acquisition of the specified new shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified new shares") (where the total of those amounts exceeds 8,000,000 yen, 8,000,000 yen). In this case, the phrase "makes a specified donation" in Article 78, paragraph (1) of that Act is deemed to be replaced with "makes a specified donation, or acquires (meaning the acquisition prescribed in Article 41-18-4, paragraph (1) (Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) the specified new shares prescribed in that paragraph by payment prescribed in that paragraph", the phrase "specified donations made during the year" in item (i) of that paragraph is deemed to be replaced with "specified donations made during the year and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation as the amount required for the acquisition of the deductible specified new shares prescribed in that paragraph acquired during the year", and the phrase "A deduction under paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "A deduction under paragraph (1) (including a deduction under the provisions of Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**一** 中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社（その設立の日以後の期間が一年未満のものその他の財務省令で定めるものに限る。） 当該株式会社により発行される株式
art-41-18-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-1
a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to one specified by Order of the Ministry of Finance, such as one for which the period from the day of its establishment is less than one year): shares issued by that stock company;
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**二** 内国法人のうちその設立の日以後五年を経過していない株式会社（第三十七条の十三第一項第二号に規定する中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。） 当該株式会社により発行される株式で同号イ又はロに掲げるもの
art-41-18-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-2
a stock company among domestic corporations for which five years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise prescribed in Article 37-13, paragraph (1), item (ii)): shares issued by that stock company that are listed in (a) or (b) of that item;
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**三** 第三十七条の十三第一項第三号に掲げる指定会社 当該指定会社により発行される株式
art-41-18-4/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-3
a designated company listed in Article 37-13, paragraph (1), item (iii): shares issued by that designated company;
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**四** 国家戦略特別区域法第二十七条の五に規定する株式会社 当該株式会社により発行される株式で国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第一号に掲げる規定の施行の日から令和十一年三月三十一日までの間に発行されるもの
art-41-18-4/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-4
a stock company prescribed in Article 27-5 of the National Strategic Special Zones Act: shares issued by that stock company during the period from the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) to March 31, 2029;
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**五** 内国法人のうち地域再生法第十六条に規定する事業を行う同条に規定する株式会社 当該株式会社により発行される株式で地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日から令和十一年三月三十一日までの間に発行されるもの
art-41-18-4/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-5
a stock company, among domestic corporations, prescribed in Article 16 of the Local Revitalization Act that conducts the business prescribed in that Article: shares issued by that stock company during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) to March 31, 2029.
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**第二項** 前項の規定の適用を受けた控除対象特定新規株式及び当該控除対象特定新規株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、第三十七条の十三第一項の規定又は同条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定及び第三十七条の十三の二第一項の規定又は同条第四項において準用する第三十七条の十三第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定は、適用しない。
art-41-18-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-2
With respect to deductible specified new shares to which the provisions of the preceding paragraph have been applied and shares of the same class as those deductible specified new shares that were acquired by payment during the year in which those provisions were applied, the provisions of Article 37-13, paragraph (1) or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) and the provisions of Article 37-13-2, paragraph (1) or the provisions of Article 37-13, paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.
machine translation, not official
**第三項** 第一項の規定の適用を受けた場合における控除対象特定新規株式と同一銘柄の株式の取得価額の計算の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-41-18-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-3
Special provisions on the calculation of the acquisition cost of shares of the same class as deductible specified new shares in the case where the provisions of paragraph (1) have been applied, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
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### 第四十一条の十九（特定の基準所得金額の課税の特例） — Special Provisions on Taxation on Specified Base Income Amounts
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art-41-19 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19 · https://japanlaw.org/l/332AC0000000026/art-41-19
**第一項** 個人でその者のその年分の基準所得金額が三億三千万円を超えるもの（第四項において「特例対象者」という。）については、当該超える部分の金額の百分の二十二・五に相当する金額からその年分の基準所得税額を控除した金額に相当する所得税を課する。
art-41-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
For an individual whose base income amount for the year exceeds 330,000,000 yen (referred to as a "special eligible person" in paragraph (4)), income tax is imposed in an amount equivalent to the amount obtained by deducting the base income tax amount for that year from the amount equivalent to 22.5 percent of the amount of that excess portion.
machine translation, not official
**第二項** 前項に規定する基準所得金額とは、次に掲げる金額の合計額をいう。
art-41-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2
The base income amount prescribed in the preceding paragraph means the sum of the following amounts:
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**一** 第八条の五第一項の規定の適用がないものとして計算した所得税法第二十二条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）に規定する総所得金額、退職所得金額及び山林所得金額の合計額（次号から第九号までに掲げる金額を除く。）
art-41-19/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-1
the sum of the amount of gross income, the amount of retirement income and the amount of timber income prescribed in Article 22 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (excluding the amounts listed in the following item through item (ix));
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**二** 第八条の五第一項の規定の適用がないものとして計算した第八条の四第一項に規定する上場株式等に係る配当所得等の金額（同項の規定の適用を受けるものに限る。）
art-41-19/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-2
the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1), calculated as if the provisions of Article 8-5, paragraph (1) did not apply (limited to that to which the provisions of Article 8-4, paragraph (1) are applied);
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**三** 第二十八条の四第一項に規定する土地の譲渡等に係る事業所得等の金額（同項の規定の適用を受けるものに限る。）
art-41-19/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-3
the amount of business income, etc. relating to land, etc. prescribed in Article 28-4, paragraph (1) (limited to that to which the provisions of that paragraph are applied);
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**四** 第三十一条第一項に規定する長期譲渡所得の金額（特別控除に関する規定（第三十三条の四第一項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項又は第三十五条の三第一項の規定その他政令で定める規定をいう。以下この号及び次号において同じ。）の適用がある場合には、当該特別控除に関する規定による控除をした金額）
art-41-19/par-2/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-4
the amount of long-term capital gains prescribed in Article 31, paragraph (1) (where provisions on special deductions (meaning the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1) or Article 35-3, paragraph (1), and other provisions specified by Cabinet Order; hereinafter the same applies in this item and the following item) apply, the amount after the deduction under the provisions on special deductions);
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**五** 第三十二条第一項に規定する短期譲渡所得の金額（特別控除に関する規定の適用がある場合には、当該特別控除に関する規定による控除をした金額）
art-41-19/par-2/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-5
the amount of short-term capital gains prescribed in Article 32, paragraph (1) (where provisions on special deductions apply, the amount after the deduction under the provisions on special deductions);
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**六** 第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額
art-41-19/par-2/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-6
the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1);
machine translation, not official
**七** 第三十七条の十一の五第一項の規定の適用がないものとして計算した第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額
art-41-19/par-2/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-7
the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1), calculated as if the provisions of Article 37-11-5, paragraph (1) did not apply;
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**八** 第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得の金額及び同条第三項に規定する上場株式等の譲渡に係る国内源泉所得の金額
art-41-19/par-2/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-8
the amount of domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1) and the amount of domestic source income from the transfer of listed shares, etc. prescribed in paragraph (3) of that Article;
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**九** 第四十一条の十四第一項に規定する先物取引に係る雑所得等の金額
art-41-19/par-2/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-9
the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1).
machine translation, not official
**第三項** 第一項に規定する基準所得税額とは、次の各号に掲げる者の区分に応じ当該各号に定める所得税の額（国税通則法第二条第四号に規定する附帯税の額を除く。）をいう。
art-41-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3
The base income tax amount prescribed in paragraph (1) means the amount of income tax specified in the following items according to the category of person listed in each item (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes):
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**一** 非永住者（所得税法第二条第一項第四号に規定する非永住者をいう。次号において同じ。）以外の居住者 同法第七条第一項第一号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第九十三条及び第九十五条の規定を除く。次号において同じ。）により計算した所得税の額（第三条第一項の規定その他の政令で定める規定により計算した所得税の額を除く。次号において同じ。）
art-41-19/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-1
a resident other than a non-permanent resident (meaning a non-permanent resident prescribed in Article 2, paragraph (1), item (iv) of the Income Tax Act; the same applies in the following item): the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (i) of that Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 93 and 95 of that Act; the same applies in the following item) (excluding the amount of income tax calculated pursuant to the provisions of Article 3, paragraph (1) and other provisions specified by Cabinet Order; the same applies in the following item);
machine translation, not official
**二** 非永住者 所得税法第七条第一項第二号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定により計算した所得税の額
art-41-19/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-2
a non-permanent resident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (ii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax;
machine translation, not official
**三** 非居住者 所得税法第七条第一項第三号に定める所得につき、第一項の規定の適用がないものとして同法その他の所得税の税額の計算に関する法令の規定（同法第百六十五条の五の三及び第百六十五条の六の規定を除く。）により計算した所得税の額（同法第百六十九条及び第百七十条の規定その他の政令で定める規定により計算した所得税の額を除く。）
art-41-19/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-3
a nonresident: the amount of income tax calculated with respect to the income specified in Article 7, paragraph (1), item (iii) of the Income Tax Act, as if the provisions of paragraph (1) did not apply, pursuant to the provisions of that Act and other laws and regulations concerning the calculation of the amount of income tax (excluding the provisions of Articles 165-5-3 and 165-6 of that Act) (excluding the amount of income tax calculated pursuant to the provisions of Articles 169 and 170 of that Act and other provisions specified by Cabinet Order).
machine translation, not official
**第四項** 特例対象者のうち第一項の規定により課する所得税の額がある者のその年分の第八条の五第一項各号に掲げる利子等若しくは配当等又は第三十七条の十一の五第一項各号に掲げる金額については、第八条の五第一項及び第二項並びに第三十七条の十一の五第一項及び第二項の規定は、適用しない。
art-41-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
With respect to the interest and similar income or dividends and similar income listed in the items of Article 8-5, paragraph (1), or the amounts listed in the items of Article 37-11-5, paragraph (1), for the year of a special eligible person for whom there is an amount of income tax imposed under the provisions of paragraph (1), the provisions of Article 8-5, paragraphs (1) and (2) and Article 37-11-5, paragraphs (1) and (2) do not apply.
machine translation, not official
**第五項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十三条第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「準用する」とあるのは「準用する。この場合において、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、「の所得税額」とあるのは「の所得税額（当該所得税の額を含む。以下この項において同じ。）」と読み替えるものとする」と、同法第九十五条第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第十四項中「準用する」とあるのは「準用する。この場合において、同条第二項前段中「課税総所得金額に係る所得税額」とあるのは、「課税総所得金額に係る所得税額、租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と読み替えるものとする」と、同法第百六十五条の五の三第一項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第三項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項から第三項までの規定中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十九第一項（特定の基準所得金額の課税の特例）の規定による所得税の額」と、同条第八項中「課税総所得金額に係る所得税の額、」とあるのは「課税総所得金額に係る所得税の額、租税特別措置法第四十一条の十九第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
art-41-19/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-1
with regard to the application of the provisions of Article 93, Article 95, Article 165-5-3 and Article 165-6 of the Income Tax Act: in Article 93, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation', and the phrase 'amount of income tax' is deemed to be replaced with 'amount of income tax (including that amount of income tax; the same applies hereinafter in this paragraph)'"; in Article 95, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (14) of that Article, the phrase "apply mutatis mutandis" is deemed to be replaced with "apply mutatis mutandis. In this case, the phrase 'amount of income tax on taxable gross income' in the first sentence of paragraph (2) of that Article is deemed to be replaced with 'amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation'"; in Article 165-5-3, paragraph (1) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; in paragraph (3) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; in Article 165-6, paragraphs (1) through (3) of that Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-19, paragraph (1) (Special Provisions on Taxation on Specified Base Income Amounts) of the Act on Special Measures Concerning Taxation"; and in paragraph (8) of that Article, the phrase "amount of income tax on taxable gross income," is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 41-19, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1),", and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
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**二** 第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について修正申告書を提出する場合における国税通則法第十九条第一項又は第二項の規定の適用については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、国税通則法第十九条第一項又は第二項に規定する課税標準等及び税額等の計算においては、その者がその年中に支払を受けるべき特定上場株式等の配当等（第八条の四第二項に規定する特定上場株式等の配当等をいう。以下この号及び次号において同じ。）に係る配当所得について第八条の四第一項の規定の適用があるものとする。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
art-41-19/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-2
with regard to the application of the provisions of Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes in the case where an amended return is filed with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), notwithstanding the provisions of Article 22 and Article 89 and Article 165 of the Income Tax Act, in calculating the tax base, etc. and the amount of tax, etc. prescribed in Article 19, paragraph (1) or paragraph (2) of the Act on General Rules for National Taxes, the provisions of Article 8-4, paragraph (1) are deemed to apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. (meaning dividends and similar income on specified listed shares, etc. prescribed in Article 8-4, paragraph (2); hereinafter the same applies in this item and the following item) that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
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**三** 第一項の個人のその年分の所得税（前項の規定の適用があるものに限る。）について国税通則法第二十四条若しくは第二十六条の規定による更正又は同法第二十五条の規定による決定をする場合における同法第二十四条から第二十六条までの規定の適用については、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について第八条の四第一項の規定の適用があるものとして同法第二十四条から第二十六条までに規定する課税標準等及び税額等を計算する。ただし、その者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、当該配当所得については、この限りでない。
art-41-19/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-3
with regard to the application of the provisions of Articles 24 through 26 of the Act on General Rules for National Taxes in the case where a reassessment under the provisions of Article 24 or Article 26 of that Act or a determination under the provisions of Article 25 of that Act is made with respect to income tax for the year of the individual referred to in paragraph (1) (limited to that to which the provisions of the preceding paragraph apply), the tax base, etc. and the amount of tax, etc. prescribed in Articles 24 through 26 of that Act are calculated on the basis that the provisions of Article 8-4, paragraph (1) apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year; provided, however, that this does not apply to the dividend income pertaining to dividends and similar income on specified listed shares, etc. that the individual is to receive during that year, where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to that dividend income.
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**四** 前三号に定めるもののほか、所得税法第二編第五章の規定による申請又は申告に関する特例その他第一項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-19/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-4
beyond what is specified in the preceding three items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (1) apply are specified by Cabinet Order.
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### 第四十一条の十九の二（既存住宅の耐震改修をした場合の所得税額の特別控除） — Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out
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art-41-19-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2
**第一項** 個人が、平成二十六年四月一日から令和十年十二月三十一日までの間に、その者の居住の用に供する家屋（昭和五十六年五月三十一日以前に建築されたもので政令で定めるものに限る。次項において「居住用の家屋」という。）の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。）として財務省令で定めるところにより証明がされたもの（以下この項及び次項並びに次条第四項、第八項及び第十三項において「住宅耐震改修」という。）をした場合には、その者のその年分の所得税の額から、当該住宅耐震改修に係る耐震工事の標準的な費用の額として政令で定める金額（当該住宅耐震改修の費用に関し補助金等（国又は地方公共団体から交付される補助金又は給付金その他これらに準ずるものをいう。以下この項並びに同条第一項から第四項まで、第七項及び第八項において同じ。）の交付を受ける場合には当該金額から当該補助金等の額を控除した金額（以下この項並びに同条第四項、第六項、第八項及び第十三項において「耐震改修標準的費用額」という。）とし、当該耐震改修標準的費用額が二百五十万円を超える場合には二百五十万円とする。同条第八項において「控除対象耐震改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときはこれを切り捨てる。）を控除する。
art-41-19-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
Where an individual has, during the period from April 1, 2014 to December 31, 2028, carried out a seismic retrofit (meaning an extension, reconstruction, repair or remodeling for the purpose of improving safety against earthquakes) of a house used for the individual's residence (limited to a house built on or before May 31, 1981 that is specified by Cabinet Order; referred to as a "house used for one's residence" in the following paragraph), which has been certified pursuant to the provisions of Order of the Ministry of Finance (hereinafter referred to in this paragraph, the following paragraph, and paragraphs (4), (8) and (13) of the following Article as a "housing seismic retrofit"), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified by Cabinet Order as the standard cost of the seismic work pertaining to the housing seismic retrofit (where a subsidy, etc. (meaning a subsidy or benefit granted by the national government or a local government, or anything equivalent thereto; hereinafter the same applies in this paragraph and paragraphs (1) through (4), (7) and (8) of that Article) is granted with respect to the cost of the housing seismic retrofit, the amount obtained by deducting the amount of the subsidy, etc. from that amount (hereinafter referred to in this paragraph and paragraphs (4), (6), (8) and (13) of that Article as the "standard cost of seismic retrofit"), and where the standard cost of seismic retrofit exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant renovation" in paragraph (8) of that Article) is deducted from the amount of income tax of the individual for that year.
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**第二項** 前項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び同項に規定する家屋の所在地の地方公共団体の長その他財務省令で定める者の居住用の家屋が同項の住宅耐震改修をした家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項において「耐震改修証明書」という。）の添付がある場合に限り、適用する。
art-41-19-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-2
The provisions of the preceding paragraph apply only where the final return contains a statement concerning the deduction with regard to the amount to be deducted under the provisions of that paragraph, and has attached to it a written statement concerning the calculation of that amount and a document issued by the head of the local government of the location of the house prescribed in that paragraph or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which the housing seismic retrofit referred to in that paragraph has been carried out and other matters specified by Order of the Ministry of Finance, and any other document specified by Order of the Ministry of Finance (referred to as a "seismic retrofit certificate" in the following paragraph).
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**第三項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び耐震改修証明書の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-19-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-3
Even where no final return has been filed, or where a final return without the statement or attachments referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file it or the absence of the statement or attachments, the district director may apply the provisions of paragraph (1), but only where a document containing that statement and the written statement and seismic retrofit certificate referred to in that paragraph have been submitted.
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**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十九の二第一項（既存住宅の耐震改修をした場合の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。
art-41-19-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-4
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraph (1). In this case, the phrase "credit under the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "credit under the preceding paragraph and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation", and the phrase "the amount allowed as a credit" is deemed to be replaced with "the total of the amounts allowed as these credits".
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**第五項** その年分の所得税について第一項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）及び租税特別措置法第四十一条の十九の二第一項（既存住宅の耐震改修をした場合の所得税額の特別控除）」とする。
art-41-19-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-5
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) are applied to income tax for the year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 41-19-2, paragraph (1) (Special Income Tax Credit Where Seismic Retrofit of Existing Housing Is Carried Out) of the Act on Special Measures Concerning Taxation".
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**第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-6
Beyond what is prescribed in paragraph (2) through the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
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### 第四十一条の十九の三（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除） — Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
caption: machine translation, not official
art-41-19-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
**第一項** 個人で、年齢五十歳以上である者、介護保険法第十九条第一項に規定する要介護認定（以下この項において「要介護認定」という。）を受けている者、同条第二項に規定する要支援認定（以下この項において「要支援認定」という。）を受けている者、所得税法第二条第一項第二十八号に規定する障害者（以下この項において「障害者」という。）に該当する者又は当該個人の親族（当該親族が、年齢六十五歳以上である者、要介護認定を受けている者、要支援認定を受けている者又は障害者に該当する者（第十七項及び第十八項において「高齢者等」という。）である場合に限る。）と同居を常況としている者（以下この条において「特定個人」という。）が、当該特定個人の所有する居住の用に供する家屋で政令で定めるもの（以下この条において「居住用の家屋」という。）について高齢者等居住改修工事等（当該高齢者等居住改修工事等の標準的な費用の額として政令で定める金額（当該高齢者等居住改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十項において「標準的費用額」という。）が五十万円を超えるものであること、当該高齢者等居住改修工事等をした家屋が居住用家屋（第四十一条第一項に規定する居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十項において「対象高齢者等居住改修工事等」という。）をして、当該居住用の家屋（当該対象高齢者等居住改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象高齢者等居住改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特定個人のその居住の用に供した日の属する年分の所得税の額から、標準的費用額（当該標準的費用額が二百万円を超える場合には、二百万円とする。第八項において「控除対象標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
Where an individual who is 50 years of age or older, who has received a certification of needed long-term care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (hereinafter referred to in this paragraph as "certification of needed long-term care"), who has received a certification of needed support prescribed in paragraph (2) of that Article (hereinafter referred to in this paragraph as "certification of needed support"), who falls under a person with a disability prescribed in Article 2, paragraph (1), item (xxviii) of the Income Tax Act (hereinafter referred to in this paragraph as a "person with a disability"), or who ordinarily lives together with a relative of the individual (limited to where the relative is a person who is 65 years of age or older, a person who has received a certification of needed long-term care, a person who has received a certification of needed support, or a person who falls under a person with a disability (referred to as an "elderly person, etc." in paragraphs (17) and (18))) (hereinafter referred to in this Article as a "specified individual") has carried out renovation work to make a home suitable for elderly persons, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work to make a home suitable for elderly persons, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work to make a home suitable for elderly persons, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as the "standard cost amount") exceeds 500,000 yen, and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a residential house (meaning a residential house prescribed in Article 41, paragraph (1); hereinafter the same applies in this Article); hereinafter referred to in this paragraph, paragraph (8) and paragraph (10) as "covered renovation work to make a home suitable for elderly persons, etc.") on a house owned by the specified individual and used for the specified individual's residence that is specified by Cabinet Order (hereinafter referred to in this Article as a "house used for one's residence"), and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work to make a home suitable for elderly persons, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work to make a home suitable for elderly persons, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost amount (where the standard cost amount exceeds 2,000,000 yen, 2,000,000 yen; referred to as the "credit-eligible standard cost amount" in paragraph (8)) is deducted from the amount of income tax of the specified individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第二項** 個人が、当該個人の所有する居住用の家屋について一般断熱改修工事等（当該一般断熱改修工事等の標準的な費用の額として政令で定める金額（当該一般断熱改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第五項から第八項まで及び第十一項において「断熱改修標準的費用額」という。）が五十万円を超えるものであること、当該一般断熱改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第五項から第八項まで、第十一項、第十四項及び第十五項において「対象一般断熱改修工事等」という。）をして、当該居住用の家屋（当該対象一般断熱改修工事等に係る部分に限る。以下この項において同じ。）を平成二十六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象一般断熱改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額（当該断熱改修標準的費用額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
Where an individual has carried out general heat insulation renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the general heat insulation renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the general heat insulation renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraphs (5) through (8) and paragraph (11) as the "standard cost of insulation renovation") exceeds 500,000 yen, and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraphs (5) through (8), paragraph (11), paragraph (14) and paragraph (15) as "covered general heat insulation renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2014 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered general heat insulation renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of insulation renovation (where the standard cost of insulation renovation exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第三項** 個人が、当該個人の所有する居住用の家屋について多世帯同居改修工事等（当該多世帯同居改修工事等の標準的な費用の額として政令で定める金額（当該多世帯同居改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下この項、第八項及び第十二項において「多世帯同居改修標準的費用額」という。）が五十万円を超えるものであること、当該多世帯同居改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第八項及び第十二項において「対象多世帯同居改修工事等」という。）をして、当該居住用の家屋（当該対象多世帯同居改修工事等に係る部分に限る。以下この項において同じ。）を平成二十八年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象多世帯同居改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該個人のその居住の用に供した日の属する年分の所得税の額から、多世帯同居改修標準的費用額（当該多世帯同居改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象多世帯同居改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
Where an individual has carried out renovation work for multi-generational cohabitation, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the renovation work for multi-generational cohabitation, etc. (where a subsidy, etc. is granted with respect to the cost of the renovation work for multi-generational cohabitation, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as the "standard cost of renovation for multi-generation living") exceeds 500,000 yen, and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (8) and paragraph (12) as "covered renovation work for multi-generational cohabitation, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2016 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered renovation work for multi-generational cohabitation, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered renovation work for multi-generational cohabitation, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of renovation for multi-generation living (where the standard cost of renovation for multi-generation living exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for multi-generation cohabitation renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第四項** 個人が、住宅耐震改修（耐震改修標準的費用額が五十万円を超えるものであること、当該住宅耐震改修をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、第六項、第八項、第十三項及び第十五項において「対象住宅耐震改修」という。）と併せて当該個人の所有する居住用の家屋について耐久性向上改修工事等（当該耐久性向上改修工事等の標準的な費用の額として政令で定める金額（当該耐久性向上改修工事等の費用に関し補助金等の交付を受ける場合には当該金額から当該補助金等の額を控除した金額。以下第八項まで及び第十三項において「耐久性向上改修標準的費用額」という。）が五十万円を超えるものであること、当該耐久性向上改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下第八項まで及び第十三項から第十五項までにおいて「対象耐久性向上改修工事等」という。）をして、当該居住用の家屋（当該対象住宅耐震改修及び当該対象耐久性向上改修工事等に係る部分に限る。以下この項において同じ。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象耐久性向上改修工事等の日から六月以内にその者の居住の用に供した場合に限る。次項及び第六項において同じ。）には、第二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円を超える場合には、二百五十万円とする。第八項において「控除対象耐震耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
Where an individual has carried out, together with a housing seismic retrofit (limited to one that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit has been carried out falls under a residential house; hereinafter referred to in this paragraph, paragraph (6), paragraph (8), paragraph (13) and paragraph (15) as a "covered seismic retrofitting of a house"), durability improvement renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the durability improvement renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the durability improvement renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to up to paragraph (8) and in paragraph (13) as the "standard cost of durability improvement renovation") exceeds 500,000 yen, and that the house on which the durability improvement renovation work, etc. has been carried out falls under a residential house; hereinafter referred to up to paragraph (8) and in paragraphs (13) through (15) as "covered durability improvement renovation work, etc.") on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house and the covered durability improvement renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered durability improvement renovation work, etc.; the same applies in the following paragraph and paragraph (6)), except where the provisions of paragraph (2) or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第五項** 個人が、対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象一般断熱改修工事等及び当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円。以下この項において同じ。）を超える場合には、二百五十万円とする。第八項において「控除対象断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
Where an individual has carried out, together with covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding paragraph or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen; hereinafter the same applies in this paragraph), 2,500,000 yen; referred to as the "credit-eligible standard cost amount for insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第六項** 個人が、対象住宅耐震改修及び対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について対象耐久性向上改修工事等をして、当該居住用の家屋（当該対象住宅耐震改修及び対象一般断熱改修工事等並びに当該対象耐久性向上改修工事等に係る部分に限る。）を平成二十九年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、第二項若しくは前二項又は前条第一項の規定の適用を受ける場合を除き、当該個人のその居住の用に供した日の属する年分の所得税の額から、耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額（当該合計額が五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円。以下この項において同じ。）を超える場合には、五百万円とする。第八項において「控除対象耐震断熱耐久性向上改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
Where an individual has carried out, together with a covered seismic retrofitting of a house and covered general heat insulation renovation work, etc., covered durability improvement renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from April 1, 2017 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered seismic retrofitting of a house, the covered general heat insulation renovation work, etc. and the covered durability improvement renovation work, etc.) as the individual's residence, except where the provisions of paragraph (2) or the preceding two paragraphs or paragraph (1) of the preceding Article are applied, the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation (where that sum exceeds 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen; hereinafter the same applies in this paragraph), 5,000,000 yen; referred to as the "credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation" in paragraph (8)) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第七項** 第四十一条第九項に規定する特例対象個人（以下この条において「特例対象個人」という。）が、当該特例対象個人の所有する居住用の家屋について子育て対応改修工事等（当該子育て対応改修工事等の標準的な費用の額として政令で定める金額（当該子育て対応改修工事等の費用に関し補助金等の交付を受ける場合には、当該金額から当該補助金等の額を控除した金額。以下この項、次項及び第十六項において「子育て対応改修標準的費用額」という。）が五十万円を超えるものであること、当該子育て対応改修工事等をした家屋が居住用家屋に該当するものであることその他の政令で定める要件を満たすものに限る。以下この項、次項及び第十六項において「対象子育て対応改修工事等」という。）をして、当該居住用の家屋（当該対象子育て対応改修工事等に係る部分に限る。以下この項において同じ。）を令和六年四月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（当該居住用の家屋を当該対象子育て対応改修工事等の日から六月以内にその者の居住の用に供した場合に限る。）には、当該特例対象個人のその居住の用に供した日の属する年分の所得税の額から、子育て対応改修標準的費用額（当該子育て対応改修標準的費用額が二百五十万円を超える場合には、二百五十万円とする。次項において「控除対象子育て対応改修標準的費用額」という。）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
Where a special eligible individual prescribed in Article 41, paragraph (9) (hereinafter referred to in this Article as a "special eligible individual") has carried out child-rearing renovation work, etc. (limited to that which satisfies the requirements specified by Cabinet Order, such as that the amount specified by Cabinet Order as the standard cost of the child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of the child-rearing renovation work, etc., the amount obtained by deducting the amount of the subsidy, etc. from that amount; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as the "standard cost of child-rearing renovation") exceeds 500,000 yen, and that the house on which the child-rearing renovation work, etc. has been carried out falls under a residential house; hereinafter referred to in this paragraph, the following paragraph and paragraph (16) as "covered child-rearing renovation work, etc.") on a house used for one's residence owned by the special eligible individual, and has, during the period from April 1, 2024 to December 31, 2028, used the house used for one's residence (limited to the part pertaining to the covered child-rearing renovation work, etc.; hereinafter the same applies in this paragraph) as the individual's residence (limited to where the individual has used the house used for one's residence as the individual's residence within six months from the day of the covered child-rearing renovation work, etc.), the amount equivalent to 10 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the standard cost of child-rearing renovation (where the standard cost of child-rearing renovation exceeds 2,500,000 yen, 2,500,000 yen; referred to as the "credit-eligible standard cost amount for child-rearing renovation" in the following paragraph) is deducted from the amount of income tax of the special eligible individual for the year that includes the day on which the individual so used it as the individual's residence.
machine translation, not official
**第八項** 個人が、当該個人の所有する居住用の家屋について住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は対象子育て対応改修工事等をして、当該居住用の家屋を令和四年一月一日から令和十年十二月三十一日までの間にその者の居住の用に供した場合には、前各項又は前条第一項の規定の適用を受ける場合に限り、当該個人のその居住の用に供した日の属する年分の所得税の額から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（当該金額が千万円から当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等又は対象子育て対応改修工事等に係る控除対象耐震改修標準的費用額、控除対象標準的費用額、控除対象断熱改修標準的費用額、控除対象多世帯同居改修標準的費用額、控除対象耐震耐久性向上改修標準的費用額、控除対象断熱耐久性向上改修標準的費用額、控除対象耐震断熱耐久性向上改修標準的費用額及び控除対象子育て対応改修標準的費用額の合計額を控除した金額を超える場合には、当該合計額を控除した金額）の五パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。）を控除する。
art-41-19-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
Where an individual has carried out a housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc. on a house used for one's residence owned by the individual, and has, during the period from January 1, 2022 to December 31, 2028, used the house used for one's residence as the individual's residence, the amount equivalent to 5 percent (if that amount includes a fraction of less than 100 yen, the fraction is to be rounded down) of the amount specified in the following items according to the category of case listed in each item (where that amount exceeds the amount obtained by deducting, from 10,000,000 yen, the sum of the credit-eligible standard cost amount for earthquake-resistant renovation, the credit-eligible standard cost amount, the credit-eligible standard cost amount for insulation renovation, the credit-eligible standard cost amount for multi-generation cohabitation renovation, the credit-eligible standard cost amount for earthquake-resistant and durability improvement renovation, the credit-eligible standard cost amount for insulation and durability improvement renovation, the credit-eligible standard cost amount for earthquake-resistant, insulation and durability improvement renovation and the credit-eligible standard cost amount for child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. or covered child-rearing renovation work, etc., the amount obtained by deducting that sum) is deducted, only where the provisions of the preceding paragraphs or paragraph (1) of the preceding Article are applied, from the amount of income tax of the individual for the year that includes the day on which the individual so used it as the individual's residence:
machine translation, not official
**一** 前条第一項又は第一項から第三項まで若しくは前項の規定の適用を受ける場合（次号から第四号までに掲げる場合を除く。） 次に掲げる金額の合計額（当該合計額が当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
where the provisions of paragraph (1) of the preceding Article, or paragraphs (1) through (3) or the preceding paragraph are applied (excluding the cases listed in the following item through item (iv)): the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living and the standard cost of child-rearing renovation pertaining to that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該住宅耐震改修に係る耐震改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-1
the amount obtained by deducting 2,500,000 yen from the standard cost of seismic retrofit pertaining to that housing seismic retrofit;
machine translation, not official
**ロ** 当該対象高齢者等居住改修工事等に係る標準的費用額から二百万円を控除した金額
art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-2
the amount obtained by deducting 2,000,000 yen from the standard cost amount pertaining to that covered renovation work to make a home suitable for elderly persons, etc.;
machine translation, not official
**ハ** 当該対象一般断熱改修工事等に係る断熱改修標準的費用額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-3
the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the standard cost of insulation renovation pertaining to that covered general heat insulation renovation work, etc.;
machine translation, not official
**ニ** 当該対象多世帯同居改修工事等に係る多世帯同居改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-4
the amount obtained by deducting 2,500,000 yen from the standard cost of renovation for multi-generation living pertaining to that covered renovation work for multi-generational cohabitation, etc.;
machine translation, not official
**ホ** 当該対象子育て対応改修工事等に係る子育て対応改修標準的費用額から二百五十万円を控除した金額
art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-5
the amount obtained by deducting 2,500,000 yen from the standard cost of child-rearing renovation pertaining to that covered child-rearing renovation work, etc.;
machine translation, not official
**ヘ** 当該住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等又は対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1/sub-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1/sub-6
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that housing seismic retrofit, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc. or covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**二** 第四項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、多世帯同居改修標準的費用額、耐震改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
where the provisions of paragraph (4) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of renovation for multi-generation living, the standard cost of seismic retrofit, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象住宅耐震改修及び対象耐久性向上改修工事等に係る耐震改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円を控除した金額
art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-1
the amount obtained by deducting 2,500,000 yen from the sum of the standard cost of seismic retrofit and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 前号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-2
the amounts listed in (b), (d) and (e) of the preceding item;
machine translation, not official
**ハ** 当該対象高齢者等居住改修工事等、対象多世帯同居改修工事等、対象住宅耐震改修、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered renovation work for multi-generational cohabitation, etc., covered seismic retrofitting of a house, covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**三** 第五項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3
where the provisions of paragraph (5) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から二百五十万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、三百五十万円）を控除した金額
art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-1
the amount obtained by deducting 2,500,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 3,500,000 yen) from the sum of the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 第一号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-2
the amounts listed in item (i), (b), (d) and (e);
machine translation, not official
**ハ** 当該対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**四** 第六項の規定の適用を受ける場合 次に掲げる金額の合計額（当該合計額が当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等に係る耐震改修標準的費用額、標準的費用額、断熱改修標準的費用額、多世帯同居改修標準的費用額、耐久性向上改修標準的費用額及び子育て対応改修標準的費用額の合計額（以下この号において「標準的費用合計額」という。）を超える場合には、当該標準的費用合計額）
art-41-19-3/par-8/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
where the provisions of paragraph (6) are applied: the sum of the following amounts (where that sum exceeds the sum of the standard cost of seismic retrofit, the standard cost amount, the standard cost of insulation renovation, the standard cost of renovation for multi-generation living, the standard cost of durability improvement renovation and the standard cost of child-rearing renovation pertaining to that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (hereinafter referred to in this item as the "total standard cost amount"), the total standard cost amount):
machine translation, not official
**イ** 当該対象住宅耐震改修、対象一般断熱改修工事等及び対象耐久性向上改修工事等に係る耐震改修標準的費用額、断熱改修標準的費用額及び耐久性向上改修標準的費用額の合計額から五百万円（対象一般断熱改修工事等として第十九項第三号に掲げる工事を行う場合にあつては、六百万円）を控除した金額
art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-1
the amount obtained by deducting 5,000,000 yen (where the work listed in paragraph (19), item (iii) is carried out as covered general heat insulation renovation work, etc., 6,000,000 yen) from the sum of the standard cost of seismic retrofit, the standard cost of insulation renovation and the standard cost of durability improvement renovation pertaining to that covered seismic retrofitting of a house, covered general heat insulation renovation work, etc. and covered durability improvement renovation work, etc.;
machine translation, not official
**ロ** 第一号ロ、ニ及びホに掲げる金額
art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-2
the amounts listed in item (i), (b), (d) and (e);
machine translation, not official
**ハ** 当該対象住宅耐震改修、対象高齢者等居住改修工事等、対象一般断熱改修工事等、対象多世帯同居改修工事等、対象耐久性向上改修工事等及び対象子育て対応改修工事等と併せて当該個人の所有する居住用の家屋について行われた増築、改築その他の政令で定める工事に要した費用の額（当該工事の費用に関し補助金等の交付を受ける場合には、当該工事に要した費用の額から当該補助金等の額を控除した金額）
art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4/sub-3
the amount of the costs required for an extension, reconstruction or other work specified by Cabinet Order carried out on the house used for one's residence owned by the individual together with that covered seismic retrofitting of a house, covered renovation work to make a home suitable for elderly persons, etc., covered general heat insulation renovation work, etc., covered renovation work for multi-generational cohabitation, etc., covered durability improvement renovation work, etc. and covered child-rearing renovation work, etc. (where a subsidy, etc. is granted with respect to the cost of that work, the amount obtained by deducting the amount of the subsidy, etc. from the amount of the costs required for that work).
machine translation, not official
**第九項** 前各項の規定は、特定個人、個人又は特例対象個人のその年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額（以下この条において「合計所得金額」という。）が二千万円を超える場合には、適用しない。
art-41-19-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9
The provisions of the preceding paragraphs do not apply where the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act (hereinafter referred to in this Article as "total income") pertaining to income tax for the year of the specified individual, individual or special eligible individual exceeds 20,000,000 yen.
machine translation, not official
**第十項** 特定個人が、当該特定個人の所有する居住用の家屋について特例対象高齢者等居住改修工事等（高齢者等居住改修工事等のうち、標準的費用額が五十万円を超えるものであること、高齢者等居住改修工事等をした家屋が小規模居住用家屋（第四十一条第十六項に規定する小規模居住用家屋をいう。以下この条において同じ。）に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象高齢者等居住改修工事等は対象高齢者等居住改修工事等とみなして、第一項及び第八項の規定を適用することができる。ただし、当該特定個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
Where a specified individual has carried out special eligible renovation work to make a home suitable for elderly persons, etc. (meaning, among renovation work to make a home suitable for elderly persons, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost amount exceeds 500,000 yen and that the house on which the renovation work to make a home suitable for elderly persons, etc. has been carried out falls under a small residential house (meaning a small residential house prescribed in Article 41, paragraph (16); hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) on a house used for one's residence owned by the specified individual, the specified individual may apply the provisions of paragraphs (1) and (8) by deeming that special eligible renovation work to make a home suitable for elderly persons, etc. to be covered renovation work to make a home suitable for elderly persons, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the specified individual exceeds 10,000,000 yen.
machine translation, not official
**第十一項** 個人が、当該個人の所有する居住用の家屋について特例対象一般断熱改修工事等（一般断熱改修工事等のうち、断熱改修標準的費用額が五十万円を超えるものであること、一般断熱改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項、第十四項及び第十五項において同じ。）をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等とみなして、第二項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
Where an individual has carried out special eligible general insulation renovation work, etc. (meaning, among general heat insulation renovation work, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of insulation renovation exceeds 500,000 yen and that the house on which the general heat insulation renovation work, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph, paragraph (14) and paragraph (15)) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (2) and (8) by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
machine translation, not official
**第十二項** 個人が、当該個人の所有する居住用の家屋について特例対象多世帯同居改修工事等（多世帯同居改修工事等のうち、多世帯同居改修標準的費用額が五十万円を超えるものであること、多世帯同居改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象多世帯同居改修工事等は対象多世帯同居改修工事等とみなして、第三項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
Where an individual has carried out special eligible multi-generational cohabitation renovation work, etc. (meaning, among renovation work for multi-generational cohabitation, etc., that which satisfies the requirements specified by Cabinet Order, such as that the standard cost of renovation for multi-generation living exceeds 500,000 yen and that the house on which the renovation work for multi-generational cohabitation, etc. has been carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence owned by the individual, the individual may apply the provisions of paragraphs (3) and (8) by deeming that special eligible multi-generational cohabitation renovation work, etc. to be covered renovation work for multi-generational cohabitation, etc.; provided, however, that this does not apply where the total income pertaining to income tax for the year of the individual exceeds 10,000,000 yen.
machine translation, not official
**第十三項** 個人が、特例対象住宅耐震改修（住宅耐震改修のうち、耐震改修標準的費用額が五十万円を超えるものであること、住宅耐震改修をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項及び第十五項において同じ。）と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等（耐久性向上改修工事等のうち、耐久性向上改修標準的費用額が五十万円を超えるものであること、耐久性向上改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下同項までにおいて同じ。）をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第四項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
If an individual, together with special eligible housing earthquake-resistance renovation (meaning housing seismic retrofit that satisfies the requirements specified by Cabinet Order, such as that the standard cost of seismic retrofit exceeds 500,000 yen and that the house on which the housing seismic retrofit was carried out falls under a small residential house; hereinafter the same applies in this paragraph and paragraph (15)), carries out special eligible durability improvement renovation work, etc. (meaning durability improvement renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of durability improvement renovation exceeds 500,000 yen and that the house on which the durability improvement renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies through that paragraph) on a house used for one's residence that is owned by the individual, the provisions of paragraphs (4) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十四項** 個人が、特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第五項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
If an individual, together with special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (5) and (8) may be applied by deeming that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc. and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十五項** 個人が、特例対象住宅耐震改修及び特例対象一般断熱改修工事等と併せて当該個人の所有する居住用の家屋について特例対象耐久性向上改修工事等をした場合には、当該特例対象住宅耐震改修は対象住宅耐震改修と、当該特例対象一般断熱改修工事等は対象一般断熱改修工事等と、当該特例対象耐久性向上改修工事等は対象耐久性向上改修工事等とそれぞれみなして、第六項及び第八項の規定を適用することができる。ただし、当該個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
If an individual, together with special eligible housing earthquake-resistance renovation and special eligible general insulation renovation work, etc., carries out special eligible durability improvement renovation work, etc. on a house used for one's residence that is owned by the individual, the provisions of paragraphs (6) and (8) may be applied by deeming that special eligible housing earthquake-resistance renovation to be covered seismic retrofitting of a house, that special eligible general insulation renovation work, etc. to be covered general heat insulation renovation work, etc., and that special eligible durability improvement renovation work, etc. to be covered durability improvement renovation work, etc., respectively; provided, however, that this does not apply if the individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十六項** 特例対象個人が、当該特例対象個人の所有する居住用の家屋について特例対象子育て対応改修工事等（子育て対応改修工事等のうち、子育て対応改修標準的費用額が五十万円を超えるものであること、子育て対応改修工事等をした家屋が小規模居住用家屋に該当するものであることその他の政令で定める要件を満たすものをいう。以下この項において同じ。）をした場合には、当該特例対象子育て対応改修工事等は対象子育て対応改修工事等とみなして、第七項及び第八項の規定を適用することができる。ただし、当該特例対象個人のその年分の所得税に係る合計所得金額が千万円を超える場合には、この限りでない。
art-41-19-3/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
If a special eligible individual carries out special covered child-rearing renovation work, etc. (meaning child-rearing renovation work, etc. that satisfies the requirements specified by Cabinet Order, such as that the standard cost of child-rearing renovation exceeds 500,000 yen and that the house on which the child-rearing renovation work, etc. was carried out falls under a small residential house; hereinafter the same applies in this paragraph) on a house used for one's residence that is owned by the special eligible individual, the provisions of paragraphs (7) and (8) may be applied by deeming that special covered child-rearing renovation work, etc. to be covered child-rearing renovation work, etc.; provided, however, that this does not apply if the special eligible individual's total income pertaining to income tax for that year exceeds 10,000,000 yen.
machine translation, not official
**第十七項** 第一項の個人の年齢が五十歳以上であるかどうか又は同項の個人の親族の年齢が六十五歳以上であるかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日（これらの者が年の中途において死亡した場合には、その死亡の時。以下この項において同じ。）の年齢によるものとし、第一項の個人が高齢者等と同居を常況としているかどうかの判定は、当該個人の居住の用に供した日の属する年の十二月三十一日の現況によるものとする。
art-41-19-3/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
Whether the individual referred to in paragraph (1) is 50 years of age or more, or whether a relative of the individual referred to in that paragraph is 65 years of age or more, is to be determined based on their age as of December 31 of the year that includes the day on which the individual began to use the house as a residence (or, if any of those persons dies during the year, as of the time of death; hereinafter the same applies in this paragraph), and whether the individual referred to in paragraph (1) habitually lives together with an elderly person, etc. is to be determined based on the circumstances as of December 31 of the year that includes the day on which the individual began to use the house as a residence.
machine translation, not official
**第十八項** 第一項及び第十項に規定する高齢者等居住改修工事等とは、特定個人が所有している家屋につき行う高齢者等が自立した日常生活を営むのに必要な構造及び設備の基準に適合させるための改修工事で政令で定めるものをいう。
art-41-19-3/par-18 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18
The term "renovation work to make a home suitable for elderly persons, etc." as used in paragraphs (1) and (10) means renovation work specified by Cabinet Order that is carried out on a house owned by a specified individual in order to make it conform to the standards for structure and equipment necessary for elderly persons, etc. to lead independent daily lives.
machine translation, not official
**第十九項** 第二項及び第十一項に規定する一般断熱改修工事等とは、次に掲げる工事をいう。
art-41-19-3/par-19 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19
The term "general heat insulation renovation work, etc." as used in paragraphs (2) and (11) means the following work:
machine translation, not official
**一** 個人が所有している家屋につき行うエネルギーの使用の合理化に資する改修工事で政令で定めるもの
art-41-19-3/par-19/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
renovation work specified by Cabinet Order that is carried out on a house owned by an individual and that contributes to the rational use of energy;
machine translation, not official
**二** 前号に掲げる工事が行われる構造又は設備と一体となつて効用を果たすエネルギーの使用の合理化に著しく資する設備として政令で定めるものの取替え又は取付けに係る工事
art-41-19-3/par-19/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-2
work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that functions as one unit with the structure or equipment on which the work listed in the preceding item is carried out and that contributes significantly to the rational use of energy;
machine translation, not official
**三** 第一号に掲げる工事と併せて行う当該家屋と一体となつて効用を果たす太陽光を電気に変換する設備として政令で定める設備の取替え又は取付けに係る工事
art-41-19-3/par-19/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
work pertaining to the replacement or installation of equipment specified by Cabinet Order as equipment that converts sunlight into electricity and functions as one unit with the house, carried out together with the work listed in item (i).
machine translation, not official
**第二十項** 第三項及び第十二項に規定する多世帯同居改修工事等とは、個人が所有している家屋につき行う他の世帯との同居をするのに必要な設備の数を増加させるための改修工事で政令で定めるものをいう。
art-41-19-3/par-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-20
The term "multi-generation cohabitation renovation work, etc." as used in paragraphs (3) and (12) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to increase the number of facilities necessary for living together with another household.
machine translation, not official
**第二十一項** 第四項及び第十三項に規定する耐久性向上改修工事等とは、個人が所有している家屋につき行う構造の腐食、腐朽及び摩損を防止し、又は維持保全を容易にするための改修工事で政令で定めるものをいう。
art-41-19-3/par-21 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-21
The term "durability improvement renovation work, etc." as used in paragraphs (4) and (13) means renovation work specified by Cabinet Order that is carried out on a house owned by an individual in order to prevent corrosion, decay and wear of its structure or to facilitate its maintenance and preservation.
machine translation, not official
**第二十二項** 第七項及び第十六項に規定する子育て対応改修工事等とは、特例対象個人が所有している家屋につき行う子育てに係る特例対象個人の負担を軽減するための改修工事で政令で定めるものをいう。
art-41-19-3/par-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-22
The term "child-rearing renovation work, etc." as used in paragraphs (7) and (16) means renovation work specified by Cabinet Order that is carried out on a house owned by a special eligible individual in order to reduce the burden of child-rearing on the special eligible individual.
machine translation, not official
**第二十三項** 第一項の規定は、特定個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象高齢者等居住改修工事等をした場合その他財務省令で定める場合は、この限りでない。
art-41-19-3/par-23 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-23
The provisions of paragraph (1) do not apply if a specified individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the specified individual has carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years, or in any other case specified by Order of the Ministry of Finance.
machine translation, not official
**第二十四項** 第二項、第五項及び第六項の規定は、個人がその年の前年以前三年内の各年分の所得税についてこれらの規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税についてこれらの規定の適用を受けた居住用の家屋と異なる居住用の家屋について第二項に規定する対象一般断熱改修工事等をした場合は、この限りでない。
art-41-19-3/par-24 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-24
The provisions of paragraphs (2), (5) and (6) do not apply if an individual has received the application of any of those provisions with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered general heat insulation renovation work, etc. prescribed in paragraph (2) on a house used for one's residence that is different from the house used for one's residence for which those provisions were applied with respect to income tax for those years.
machine translation, not official
**第二十五項** 第三項の規定は、個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象多世帯同居改修工事等をした場合は、この限りでない。
art-41-19-3/par-25 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25
The provisions of paragraph (3) do not apply if an individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the individual has carried out covered multi-generation cohabitation renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
machine translation, not official
**第二十六項** 第七項の規定は、特例対象個人がその年の前年以前三年内の各年分の所得税について同項の規定の適用を受けている場合には、適用しない。ただし、当該各年分の所得税について同項の規定の適用を受けた居住用の家屋と異なる居住用の家屋について同項に規定する対象子育て対応改修工事等をした場合は、この限りでない。
art-41-19-3/par-26 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-26
The provisions of paragraph (7) do not apply if a special eligible individual has received the application of the provisions of that paragraph with respect to income tax for any year within the three years preceding that year; provided, however, that this does not apply if the special eligible individual has carried out covered child-rearing renovation work, etc. prescribed in that paragraph on a house used for one's residence that is different from the house used for one's residence for which the provisions of that paragraph were applied with respect to income tax for those years.
machine translation, not official
**第二十七項** 第一項から第八項までの規定は、確定申告書に、これらの規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び住宅の品質確保の促進等に関する法律（平成十一年法律第八十一号）第五条第一項に規定する登録住宅性能評価機関（次条第六項において「登録住宅性能評価機関」という。）その他の財務省令で定める者の居住用の家屋が第一項に規定する対象高齢者等居住改修工事等、第二項に規定する対象一般断熱改修工事等、第三項に規定する対象多世帯同居改修工事等、第四項に規定する対象住宅耐震改修と併せて行う同項に規定する対象耐久性向上改修工事等、第五項の対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等、第六項の対象住宅耐震改修及び対象一般断熱改修工事等と併せて行う同項の対象耐久性向上改修工事等又は第七項に規定する対象子育て対応改修工事等が行われた家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項において「増改築等工事証明書」という。）の添付がある場合に限り、適用する。
art-41-19-3/par-27 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27
The provisions of paragraphs (1) through (8) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under those provisions and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body prescribed in Article 5, paragraph (1) of the Act on the Promotion of Housing Quality Assurance (Act No. 81 of 1999) (referred to as a "registered housing performance evaluation body" in paragraph (6) of the following Article) or any other person specified by Order of the Ministry of Finance certifying that the house used for one's residence is a house on which covered renovation work to make a home suitable for elderly persons, etc. prescribed in paragraph (1), covered general heat insulation renovation work, etc. prescribed in paragraph (2), covered multi-generation cohabitation renovation work, etc. prescribed in paragraph (3), covered durability improvement renovation work, etc. prescribed in paragraph (4) carried out together with covered seismic retrofitting of a house prescribed in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (5) carried out together with covered general heat insulation renovation work, etc. referred to in that paragraph, covered durability improvement renovation work, etc. referred to in paragraph (6) carried out together with covered seismic retrofitting of a house and covered general heat insulation renovation work, etc. referred to in that paragraph, or covered child-rearing renovation work, etc. prescribed in paragraph (7) has been carried out, and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate of extension, rebuilding or other work" in the following paragraph).
machine translation, not official
**第二十八項** 税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び増改築等工事証明書の提出があつた場合に限り、第一項から第八項までの規定を適用することができる。
art-41-19-3/par-28 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28
Even if no final return has been filed, or a final return without the statement or the attachment referred to in the preceding paragraph has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraphs (1) through (8), but only if a document containing that statement, and the written statement and the certificate of extension, rebuilding or other work referred to in that paragraph, have been submitted.
machine translation, not official
**第二十九項** 所得税法第九十二条第二項の規定は、第一項から第八項まで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「前項並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（既存住宅に係る特定の改修工事をした場合の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。
art-41-19-3/par-29 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-29 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-29
The provisions of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) through (8). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation", and the phrase "the amount to be deducted" is deemed to be replaced with "the total of the amounts to be deducted under those deductions".
machine translation, not official
**第三十項** その年分の所得税について第一項から第八項までの規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第四十一条の十九の三第一項から第八項まで（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除）」とする。
art-41-19-3/par-30 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraphs (1) through (8) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-3, paragraphs (1) through (8) (Special Income Tax Credit for Certain Renovation Work on Existing Houses) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三十一項** 第九項から前項までに定めるもののほか、第一項から第八項までの規定の適用に関し必要な事項は、政令で定める。
art-41-19-3/par-31 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-31 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-31
Beyond what is provided for in paragraph (9) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (8) are specified by Cabinet Order.
machine translation, not official
### 第四十一条の十九の四（認定住宅等の新築等をした場合の所得税額の特別控除） — Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
caption: machine translation, not official
art-41-19-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4
**第一項** 個人が、国内において、第四十一条第六項第一号から第三号までに掲げる家屋（以下この項及び第五項において「認定住宅等」という。）の新築又は認定住宅等で建築後使用されたことのないものの取得（同条第一項に規定する取得をいう。第五項及び第六項において同じ。）をして、これらの認定住宅等を長期優良住宅の普及の促進に関する法律の施行の日から令和十年十二月三十一日までの間にその者の居住の用に供した場合（これらの認定住宅等をその新築の日又はその取得の日から六月以内にその者の居住の用に供した場合に限る。）には、その者のその居住の用に供した日（第四項において「居住日」という。）の属する年分の所得税の額から、これらの認定住宅等について講じられた構造及び設備に係る標準的な費用の額として政令で定める金額（当該金額が六百五十万円を超える場合には、六百五十万円）の十パーセントに相当する金額（当該金額に百円未満の端数があるときは、これを切り捨てる。以下この項及び次項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
art-41-19-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
If an individual, in Japan, newly constructs a house listed in Article 41, paragraph (6), items (i) through (iii) (hereinafter referred to as a "certified house, etc." in this paragraph and paragraph (5)) or acquires a certified house, etc. that has not been used since its construction (meaning acquisition as prescribed in paragraph (1) of that Article; the same applies in paragraphs (5) and (6)), and uses that certified house, etc. as the individual's residence during the period from the date of enforcement of the Act on the Promotion of Long-Life Quality Housing to December 31, 2028 (limited to the case where the individual uses that certified house, etc. as the individual's residence within six months from the date of its new construction or the date of its acquisition), an amount equivalent to 10 percent of the amount specified by Cabinet Order as the amount of standard costs pertaining to the structure and equipment provided for that certified house, etc. (or 6,500,000 yen, if that amount exceeds 6,500,000 yen) (with any fraction of less than 100 yen in that amount being rounded down; referred to as the "maximum tax credit" in this paragraph and the following paragraph) is deducted from the amount of income tax of the individual for the year that includes the day on which the individual began to use it as a residence (referred to as the "date of moving in" in paragraph (4)). In this case, if that maximum tax credit exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
machine translation, not official
**第二項** 個人がその年において、その年の前年（当該前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出している場合に限る。）における税額控除限度額のうち前項の規定による控除をしてもなお控除しきれない金額を有する場合又はその年の前年分の所得税につき当該確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、その者のその年分の所得税の額から、当該控除しきれない金額に相当する金額又はその年の前年における税額控除限度額（以下この項において「控除未済税額控除額」という。）を控除する。この場合において、当該控除未済税額控除額が、その者のその年分の所得税の額を超えるときは、その控除を受ける金額は、当該所得税の額を限度とする。
art-41-19-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
If, in a given year, an individual has, out of the maximum tax credit for the preceding year (limited to the case where the individual has filed a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for that preceding year), any amount that could not be fully deducted even by the deduction under the provisions of the preceding paragraph, or if the individual falls under neither the case where the individual is required to file such a final return with respect to income tax for the preceding year nor the case where the individual may file one, an amount equivalent to that amount not fully deducted, or the maximum tax credit for the preceding year (referred to as the "undeducted tax credit amount" in this paragraph), is deducted from the amount of income tax of the individual for that year. In this case, if that undeducted tax credit amount exceeds the amount of income tax of the individual for that year, the amount to be deducted is limited to that amount of income tax.
machine translation, not official
**第三項** 第一項の規定は、個人の同項の規定の適用を受けようとする年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円を超える場合には、適用しない。
art-41-19-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3
The provisions of paragraph (1) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year for which the individual seeks the application of the provisions of that paragraph exceeds 20,000,000 yen.
machine translation, not official
**第四項** 第二項の規定は、個人の居住日の属する年分又はその翌年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円を超える場合には、適用しない。
art-41-19-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4
The provisions of paragraph (2) do not apply if the total income referred to in Article 2, paragraph (1), item (xxx) of the Income Tax Act pertaining to the individual's income tax for the year that includes the date of moving in or for the following year exceeds 20,000,000 yen.
machine translation, not official
**第五項** 個人が、災害危険区域等（建築基準法第三十九条第一項の災害危険区域（以下この項において「災害危険区域」という。）、地すべり等防止法第三条第一項の地すべり防止区域（以下この項において「地すべり防止区域」という。）、急傾斜地の崩壊による災害の防止に関する法律第三条第一項の急傾斜地崩壊危険区域（以下この項において「急傾斜地崩壊危険区域」という。）、土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項の土砂災害特別警戒区域（以下この項において「土砂災害特別警戒区域」という。）又は特定都市河川浸水被害対策法第五十六条第一項の浸水被害防止区域（以下この項において「浸水被害防止区域」という。）をいう。以下この項において同じ。）内において、認定住宅等の新築（第四十一条第二十七項に規定する特定建替えを除く。）をし、又は認定住宅等で建築後使用されたことのないものの取得をした場合における当該認定住宅等（当該認定住宅等の一部が災害危険区域等内にある場合における当該認定住宅等を含み、災害危険区域（地すべり防止区域、急傾斜地崩壊危険区域、土砂災害特別警戒区域又は浸水被害防止区域と重複していない区域に限る。）内にある認定住宅等にあつては、当該認定住宅等の建築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで建築をした認定住宅等に限る。以下この項において同じ。）を令和十年一月一日以後に第一項の定めるところによりその者の居住の用に供したときは、同項及び第二項の規定は、適用しない。ただし、当該認定住宅等に係る建築基準法第六条第一項の規定による確認を受けた時において、当該認定住宅等の建築をする土地の全部が災害危険区域等外にあつた場合は、この限りでない。
art-41-19-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
If an individual, within a disaster risk area, etc. (meaning a disaster risk area referred to in Article 39, paragraph (1) of the Building Standards Act (hereinafter referred to as a "disaster risk area" in this paragraph), a landslide prevention area referred to in Article 3, paragraph (1) of the Landslide Prevention Act (hereinafter referred to as a "landslide prevention area" in this paragraph), a steep slope failure hazard zone referred to in Article 3, paragraph (1) of the Act on Prevention of Disasters Caused by Steep Slope Failure (hereinafter referred to as a "steep slope failure hazard zone" in this paragraph), a special sediment disaster hazard area referred to in Article 9, paragraph (1) of the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (hereinafter referred to as a "special sediment disaster hazard area" in this paragraph), or a flood damage prevention zone referred to in Article 56, paragraph (1) of the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (hereinafter referred to as a "flood damage prevention zone" in this paragraph); hereinafter the same applies in this paragraph), newly constructs a certified house, etc. (excluding specified rebuilding prescribed in Article 41, paragraph (27)) or acquires a certified house, etc. that has not been used since its construction, and uses that certified house, etc. (including a certified house, etc. part of which is within a disaster risk area, etc., and, for a certified house, etc. within a disaster risk area (limited to an area that does not overlap with a landslide prevention area, steep slope failure hazard zone, special sediment disaster hazard area or flood damage prevention zone), limited to a certified house, etc. built without following a recommendation under the provisions of Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction pertaining to a notification under the provisions of paragraph (1) of that Article concerning the construction of that certified house, etc. (hereinafter referred to as a "recommendation" in this paragraph), in the case where the fact that the person who received the recommendation did not follow it has been made public under the provisions of paragraph (5) of that Article; hereinafter the same applies in this paragraph) as the individual's residence on or after January 1, 2028 as provided in paragraph (1), the provisions of that paragraph and paragraph (2) do not apply; provided, however, that this does not apply if, at the time of receiving the confirmation under the provisions of Article 6, paragraph (1) of the Building Standards Act for that certified house, etc., all of the land on which that certified house, etc. was to be built was outside a disaster risk area, etc.
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**第六項** 第一項の規定は、確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載があり、かつ、当該金額の計算に関する明細書及び登録住宅性能評価機関その他の財務省令で定める者の個人が新築又は取得をした家屋が同項に規定する認定住宅等に該当する家屋である旨その他の財務省令で定める事項を証する書類その他財務省令で定める書類（次項及び第八項において「認定住宅等証明書」という。）の添付がある場合に限り、適用する。
art-41-19-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
The provisions of paragraph (1) apply only if the final return contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph and has attached to it a written statement concerning the calculation of that amount and a document issued by a registered housing performance evaluation body or any other person specified by Order of the Ministry of Finance certifying that the house newly constructed or acquired by the individual is a house that falls under a certified house, etc. prescribed in that paragraph and other matters specified by Order of the Ministry of Finance, or any other document specified by Order of the Ministry of Finance (referred to as a "certificate for a certified house, etc." in the following paragraph and paragraph (8)).
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**第七項** 第二項の規定は、その適用を受けようとする年分の確定申告書に同項に規定する控除未済税額控除額の明細書の添付があり、かつ、当該年分の確定申告書に、同項の規定による控除を受ける金額についてのその控除に関する記載及び当該金額の計算に関する明細書（その適用を受けようとする年分の前年分の所得税につき第三十七条の十二の二第一項に規定する確定申告書を提出すべき場合及び提出することができる場合のいずれにも該当しない場合には、当該明細書及び認定住宅等証明書）の添付がある場合に限り、適用する。
art-41-19-4/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
The provisions of paragraph (2) apply only if a written statement of the undeducted tax credit amount prescribed in that paragraph is attached to the final return for the year for which the individual seeks the application of those provisions, and the final return for that year contains a statement concerning the deduction of the amount to be deducted under the provisions of that paragraph and has attached to it a written statement concerning the calculation of that amount (or, if the individual falls under neither the case where the individual is required to file a final return prescribed in Article 37-12-2, paragraph (1) with respect to income tax for the year preceding the year for which the individual seeks the application of those provisions nor the case where the individual may file one, that written statement and a certificate for a certified house, etc.).
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**第八項** 税務署長は、確定申告書の提出がなかつた場合又は第六項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類並びに同項の明細書及び認定住宅等証明書の提出があつた場合に限り、第一項の規定を適用することができる。
art-41-19-4/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
Even if no final return has been filed, or a final return without the statement or the attachment referred to in paragraph (6) has been filed, the district director may, if the district director finds that there were unavoidable circumstances for the failure to file it or for the absence of the statement or the attachment, apply the provisions of paragraph (1), but only if a document containing that statement, and the written statement and the certificate for a certified house, etc. referred to in that paragraph, have been submitted.
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**第九項** 前項の規定は、第二項の規定の適用を受けようとする場合について準用する。この場合において、前項中「第六項」とあるのは「前項」と、「の明細書及び認定住宅等証明書」とあるのは「に規定する控除未済税額控除額の明細書及び控除を受ける金額の計算に関する明細書」と、「第一項」とあるのは「第二項」と読み替えるものとする。
art-41-19-4/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-9
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual seeks the application of the provisions of paragraph (2). In this case, the phrase "paragraph (6)" in the preceding paragraph is deemed to be replaced with "the preceding paragraph", the phrase "the written statement and the certificate for a certified house, etc. referred to in that paragraph" is deemed to be replaced with "the written statement of the undeducted tax credit amount prescribed in that paragraph and the written statement concerning the calculation of the amount to be deducted", and the phrase "paragraph (1)" is deemed to be replaced with "paragraph (2)".
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**第十項** 所得税法第九十二条第二項前段の規定は、第一項及び第二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、同条第二項前段中「前項の規定による控除」とあるのは、「前項並びに租税特別措置法第四十一条の十九の四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）の規定による控除」と読み替えるものとする。
art-41-19-4/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-10
The provisions of the first sentence of Article 92, paragraph (2) of the Income Tax Act apply mutatis mutandis to the amount to be deducted under the provisions of paragraphs (1) and (2). In this case, the phrase "the deduction under the provisions of the preceding paragraph" in the first sentence of paragraph (2) of that Article is deemed to be replaced with "the deduction under the provisions of the preceding paragraph and Article 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
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**第十一項** その年分の所得税について第一項又は第二項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第四十一条の十九の四第一項及び第二項（認定住宅等の新築等をした場合の所得税額の特別控除）」とする。
art-41-19-4/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-11
With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act in the case where the provisions of paragraph (1) or (2) are applied with respect to income tax for that year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 41-19-4, paragraphs (1) and (2) (Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.) of the Act on Special Measures Concerning Taxation".
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**第十二項** 第一項及び第二項の規定は、個人が、第一項の認定住宅等をその居住の用に供した日の属する年分の所得税について、第三十一条の三第一項若しくは第三十五条第一項（同条第三項の規定により適用する場合を除く。次項において同じ。）の規定の適用を受ける場合又はその居住の用に供した日の属する年の前年分若しくは前々年分の所得税についてこれらの規定の適用を受けている場合には、適用しない。
art-41-19-4/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-12
The provisions of paragraphs (1) and (2) do not apply if an individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) (excluding the case where it is applied pursuant to the provisions of paragraph (3) of that Article; the same applies in the following paragraph) with respect to income tax for the year that includes the day on which the individual began to use the certified house, etc. referred to in paragraph (1) as a residence, or has received the application of those provisions with respect to income tax for the year preceding, or the year before the year preceding, the year that includes the day on which the individual began to use it as a residence.
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**第十三項** 第一項の認定住宅等をその居住の用に供した個人が、当該居住の用に供した日の属する年の翌年以後三年以内の各年中に当該居住の用に供した当該認定住宅等及び当該認定住宅等の敷地の用に供されている土地（当該土地の上に存する権利を含む。）以外の資産（第三十一条の三第二項に規定する居住用財産又は第三十五条第一項に規定する資産に該当するものに限る。）の譲渡をした場合において、その者が当該譲渡につき第三十一条の三第一項又は第三十五条第一項の規定の適用を受けるときは、第一項及び第二項の規定は、適用しない。
art-41-19-4/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
If an individual who has begun to use the certified house, etc. referred to in paragraph (1) as a residence transfers, in any year within three years from the year following the year that includes the day on which the individual began to use it as a residence, an asset (limited to one that falls under residential property prescribed in Article 31-3, paragraph (2) or an asset prescribed in Article 35, paragraph (1)) other than that certified house, etc. which the individual began to use as a residence and the land used as the site of that certified house, etc. (including rights existing on that land), and the individual receives the application of the provisions of Article 31-3, paragraph (1) or Article 35, paragraph (1) with respect to that transfer, the provisions of paragraphs (1) and (2) do not apply.
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**第十四項** 前項に規定する資産の譲渡をした個人で同項の規定に該当することとなつた者が当該譲渡をした日の属する年の前三年以内の各年分の所得税につき第一項又は第二項の規定の適用を受けている場合には、その者は、当該譲渡をした日の属する年分の所得税の確定申告期限までに、当該前三年以内の各年分の所得税についての修正申告書を提出し、かつ、当該期限内に当該修正申告書の提出により納付すべき税額を納付しなければならない。
art-41-19-4/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
If an individual who has transferred an asset prescribed in the preceding paragraph and has come to fall under the provisions of that paragraph has received the application of the provisions of paragraph (1) or (2) with respect to income tax for any year within the three years preceding the year that includes the day of that transfer, the individual must file an amended return with respect to income tax for each year within those preceding three years by the due date for filing a tax return for income tax for the year that includes the day of that transfer, and must pay, within that due date, the amount of tax to be paid as a result of filing that amended return.
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**第十五項** 前項の規定により修正申告書を提出すべき者が当該修正申告書を提出しなかつた場合には、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた所得金額、所得税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
art-41-19-4/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15
If a person who is required to file an amended return under the provisions of the preceding paragraph fails to file that amended return, the district director having jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes with respect to the amount of income, the amount of income tax and other matters that should have been stated in that amended return.
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**第十六項** 第十四項の規定による修正申告書及び前項の更正に対する国税通則法の規定の適用については、次に定めるところによる。
art-41-19-4/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16
The provisions of the Act on General Rules for National Taxes apply to the amended return under the provisions of paragraph (14) and the reassessment referred to in the preceding paragraph as follows:
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**一** 当該修正申告書で第十四項に規定する提出期限内に提出されたものについては、国税通則法第二十条の規定を適用する場合を除き、これを同法第十七条第二項に規定する期限内申告書とみなす。
art-41-19-4/par-16/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-1
an amended return that is filed by the due date for filing prescribed in paragraph (14) is deemed to be a return filed by the due date prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes, except when the provisions of Article 20 of that Act are applied;
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**二** 当該修正申告書で第十四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第四十一条の十九の四第十四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第四十一条の十九の四第十四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「租税特別措置法第二条第一項第十号に規定する確定申告書」とする。
art-41-19-4/par-16/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
with regard to an amended return that is filed after the due date for filing prescribed in paragraph (14) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "the due date for filing an amended return prescribed in Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article is deemed to be replaced with "amended return under the provisions of Article 41-19-4, paragraph (14) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act is deemed to be replaced with "final return prescribed in Article 2, paragraph (1), item (x) of the Act on Special Measures Concerning Taxation";
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**三** 国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
art-41-19-4/par-16/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-3
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item.
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**第十七項** 第三項から前項までに定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-4/par-17 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-17
Beyond what is provided for in paragraph (3) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
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### 第四十一条の十九の五（国外所得金額の計算の特例） — Special Provisions on Calculation of the Amount of Foreign-Source Income
caption: machine translation, not official
art-41-19-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
**第一項** 居住者の平成二十九年以後の各年において、当該居住者の所得税法第九十五条第四項第一号に規定する事業場等と同号に規定する国外事業所等（以下この条において「国外事業所等」という。）との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該居住者の各年分の同法第九十五条第一項に規定する国外所得金額の計算上、当該内部取引に係る収入すべき金額が過大となるとき、又は損失等の額（当該内部取引に係る同法第三十七条又は第三十八条に規定する必要経費に算入すべき金額に相当するもの又は資産の取得費に相当するものとして政令で定める金額をいう。）が過少となるときは、当該居住者のその年分の同項に規定する国外所得金額の計算については、当該内部取引は、独立企業間価格によるものとする。
art-41-19-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
In each year from 2017 onward, if, because the amount that a resident has treated as the amount of consideration for an internal dealing prescribed in Article 95, paragraph (4), item (i) of the Income Tax Act (hereinafter referred to as an "internal dealing" in this Article) between the resident's business establishment, etc. prescribed in that item and a foreign office or similar establishment prescribed in that item (hereinafter referred to as a "foreign office or similar establishment" in this Article) differs from the arm's length price, the amount of revenue to be received pertaining to that internal dealing becomes excessive, or the amount of losses, etc. (meaning the amount specified by Cabinet Order as an amount equivalent to the amount to be included in necessary expenses prescribed in Article 37 or 38 of that Act pertaining to that internal dealing or as an amount equivalent to the acquisition cost of an asset) becomes too small, in the calculation of the resident's amount of foreign-source income prescribed in Article 95, paragraph (1) of that Act for each year, that internal dealing is to be treated as having been conducted at the arm's length price for the purpose of calculating the resident's amount of foreign-source income prescribed in that paragraph for that year.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、内部取引の対価の額とされるべき額について第四十条の三の三第二項に規定する方法に準じて算定した金額をいう。
art-41-19-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated, for the amount that should be treated as the amount of consideration for an internal dealing, by a method equivalent to the methods prescribed in Article 40-3-3, paragraph (2).
machine translation, not official
**第三項** その年において内部取引がある居住者は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、その年分の所得税に係る確定申告期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-41-19-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
A resident who has internal dealings in a year must prepare or obtain, by the due date for filing a tax return for income tax for that year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, if an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used in information processing by computer; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them as provided by Order of the Ministry of Finance.
machine translation, not official
**第四項** 居住者のその年の前年の一の国外事業所等との間の内部取引（当該居住者がその年において当該一の国外事業所等を有することとなつた場合には、その年の当該一の国外事業所等との間の内部取引）が次のいずれにも該当する場合又はその年の前年の当該一の国外事業所等との間の内部取引がない場合として政令で定める場合には、当該居住者のその年の当該一の国外事業所等との間の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-41-19-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
If the internal dealings of a resident with a single foreign office or similar establishment in the year preceding a given year (or, if the resident came to have that single foreign office or similar establishment in that given year, the internal dealings with that single foreign office or similar establishment in that given year) fall under all of the following items, or in the case specified by Cabinet Order as the case where there were no internal dealings with that single foreign office or similar establishment in the preceding year, the provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings with that single foreign office or similar establishment in that given year:
machine translation, not official
**一** 内部取引の対価の額とした額の合計額が五十億円未満であること。
art-41-19-5/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-1
the total of the amounts treated as the amounts of consideration for the internal dealings is less than 5,000,000,000 yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-41-19-5/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2
the total of the amounts treated as the amounts of consideration for the internal dealings (limited to those equivalent to a transfer or a loan of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of a right pertaining to an intangible asset and any other act of allowing another person to use an intangible asset) or to a transaction similar thereto) is less than 300,000,000 yen.
machine translation, not official
**第五項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は居住者に同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該居住者の同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-41-19-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 45 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, or has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction subject to contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents relating to that business (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving them, those electronic or magnetic records; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第六項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者に同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十三項において準用する第四十条の三の三第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該居住者の同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該居住者の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-41-19-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, has requested the resident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 40-3-3, paragraph (5) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; hereinafter the same applies in this paragraph) (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal transaction exempt from contemporaneous documentation, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the resident's business pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents relating to that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第七項** 国税庁の当該職員又は居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、居住者の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-41-19-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
A relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a resident's place for tax payment, may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the resident's internal dealings, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第八項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-41-19-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-8
The authority of the relevant officials under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of criminal investigation.
machine translation, not official
**第九項** 国税庁、国税局又は税務署の当該職員は、第五項又は第六項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-41-19-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-9
When a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office asks questions, conducts an inspection or requests presentation or submission under the provisions of paragraph (5) or (6), the official must carry a certificate showing the official's identity and must present it if so requested by a person concerned.
machine translation, not official
**第十項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-41-19-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10
In a case that falls under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第五項若しくは第六項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-41-19-5/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-1
when the person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (5) or (6) or has refused, obstructed or avoided the inspection pursuant to those provisions;
machine translation, not official
**二** 第五項又は第六項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-41-19-5/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10/item-2
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of books and documents under the provisions of paragraph (5) or (6), or has presented or submitted books and documents (including copies thereof) containing a false statement or record.
machine translation, not official
**第十一項** 法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び次項において同じ。）を含む。以下この項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-41-19-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed the violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is subject to the punishment prescribed in the paragraph.
machine translation, not official
**第十二項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-41-19-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第十三項** 第四十条の三の三第五項から第十二項まで及び第二十一項から第二十六項まで並びに第四十条の三の四の規定は、国外事業所等を有する居住者の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四十条の三の三第五項 第二項各号 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項各号
を第一項 を同条第一項
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき同項第四十三号 所得税の額から控除する金額につき所得税法第二条第一項第四十三号
ならば第一項 ならば第四十一条の十九の五第一項
第四十条の三の三第八項 第四項の規定の適用がある内部取引以外の内部取引 第四十一条の十九の五第五項に規定する同時文書化対象内部取引
第三項 同条第三項
第四十条の三の三第九項 第三項 第四十一条の十九の五第三項
第一項に 同条第一項に
として財務省令 として同条第五項に規定する財務省令
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額 所得税の額から控除する金額
第四十条の三の三第九項第一号 第二項第一号ロ 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ロ
第四十条の三の三第九項第二号 第二項第一号ニ 第四十一条の十九の五第二項の規定により第二項に規定する方法に準じて算定する場合における同項第一号ニ
第四十条の三の三第十一項 第四項の規定の適用がある内部取引 第四十一条の十九の五第六項に規定する同時文書化免除内部取引
第一項に 同条第一項に
財務省令 同条第六項に規定する財務省令
所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額 所得税の額から控除する金額
第四十条の三の三第二十一項 同項の 第四十一条の十九の五第一項の
第四十条の三の三第二十二項 第四十条の三の三第二十二項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の三第二十二項（
第四十条の三の三第二十二項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項の
及び同法 及び同法第四十一条の十九の五第十三項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第四十一条の十九の五第十三項において準用する同法
第四十条の三の三第二十二項第一号及び第二十三項 内部取引価格を第一項 第四十一条の十九の五第一項に規定する内部取引の対価の額とした額を同項
第四十条の三の三第二十五項 租税特別措置法 租税特別措置法第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法
同法第四十条の三の三第二十二項 同法第四十一条の十九の五第十三項において準用する同法第四十条の三の三第二十二項
第四十条の三の三第二十六項 非居住者の恒久的施設と当該非居住者 居住者の第四十一条の十九の五第一項に規定する事業場等と当該居住者の同項に規定する国外事業所等
の居住者とされる に所在する
の事業場等との との
に係る第一項 に係る第四十一条の十九の五第一項
、当該非居住者 、当該居住者
第四十条の三の四第四項 第四十条の三の四第一項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
第四十条の三の四第六項 第四十条の三の四第一項（ 第四十一条の十九の五第十三項（国外所得金額の計算の特例）において準用する同法第四十条の三の四第一項（
第四十条の三の四第一項の 第四十一条の十九の五第十三項において準用する同法第四十条の三の四第一項の
猶予の要件等）、 猶予の要件等）の規定、
猶予）又は 猶予）の規定又は
若しくは租税特別措置法 若しくは租税特別措置法第四十一条の十九の五第十三項において準用する同法
含む。）又は租税特別措置法 含む。）又は租税特別措置法第四十一条の十九の五第十三項において準用する同法
art-41-19-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
The provisions of Article 40-3-3, paragraphs (5) through (12) and paragraphs (21) through (26), and Article 40-3-4 apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a resident who has a foreign office or similar establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 40-3-3, paragraph (5) the items of paragraph (2) the items of that paragraph in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
to be the arm's length price prescribed in paragraph (1) to be the arm's length price prescribed in paragraph (1) of that Article
the amount calculated in accordance with the provisions of Article 22 of that Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions would be deemed to be the arm's length price prescribed in Article 41-19-5, paragraph (1) if the provisions
Article 40-3-3, paragraph (8) an internal dealing other than an internal dealing to which the provisions of paragraph (4) apply an internal transaction subject to contemporaneous documentation prescribed in Article 41-19-5, paragraph (5)
paragraph (3) paragraph (3) of that Article
Article 40-3-3, paragraph (9) paragraph (3) Article 41-19-5, paragraph (3)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents specified by the Order of the Ministry of Finance prescribed in paragraph (5) of that Article as documents
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (9), item (i) the method listed in paragraph (2), item (i), (b) or (c) or the method listed in item (i), (b) or (c) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2), or
Article 40-3-3, paragraph (9), item (ii) the method prescribed in paragraph (2), item (i), (d) the method prescribed in item (i), (d) of paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 41-19-5, paragraph (2) by a method equivalent to the methods prescribed in paragraph (2)
Article 40-3-3, paragraph (11) an internal dealing to which the provisions of paragraph (4) apply an internal transaction exempt from contemporaneous documentation prescribed in Article 41-19-5, paragraph (6)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article
the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act the amount to be deducted from the amount of income tax of that nonresident for that year
Article 40-3-3, paragraph (21) with regard to the application of the provisions of paragraph (1) with regard to the application of the provisions of Article 41-19-5, paragraph (1)
Article 40-3-3, paragraph (22) Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation ( Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
paragraph (1) and Article 40-3-3, paragraph (22) of that Act paragraph (1) and Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
"the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation "the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (22), item (i) and paragraph (23) the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1) the amount treated as the amount of consideration for an internal dealing prescribed in Article 41-19-5, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 40-3-3, paragraph (25) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act
Article 40-3-3, paragraph (22) of that Act Article 40-3-3, paragraph (22) of that Act as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-3, paragraph (26) the permanent establishment of a nonresident a business establishment, etc. of a resident prescribed in Article 41-19-5, paragraph (1)
who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident of that is located, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), in
a place of business or similar place of that nonresident (limited to a nonresident a foreign office or similar establishment of that resident prescribed in that paragraph (limited to one
the arm's length price prescribed in paragraph (1) which pertains the arm's length price prescribed in Article 41-19-5, paragraph (1) which pertains
payable by that nonresident payable by that resident
Article 40-3-4, paragraph (4) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
Article 40-3-4, paragraph (6) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation) Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act)
Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period), the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period),
Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or
National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act
machine translation, not official
**第十四項** 第五項及び第六項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第四項まで、第七項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-41-19-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-14
Procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraphs (5) and (6) and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7) and the preceding paragraph are specified by Cabinet Order.
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### 第四十一条の二十（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例） — Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers
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art-41-20 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20 · https://japanlaw.org/l/332AC0000000026/art-41-20
**第一項** ホテル、旅館その他飲食をする場所において客に接待その他の役務の提供を行うことを業務とする者で政令で定めるもの（以下この項において「ホステス等」という。）をこれらの場所に派遣して当該業務を行わせることを内容とする事業を営む者が、当該ホステス等である居住者に対し国内においてその業務に関する報酬又は料金を支払う場合には、当該報酬又は料金は、所得税法第二百四条第一項第六号に掲げる報酬又は料金とみなして、同法の規定を適用する。
art-41-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1
If a person operating a business of dispatching persons specified by Cabinet Order whose work is to carry out entertainment or any other provision of services for customers at hotels, inns or other places for eating and drinking (hereinafter referred to as "hostesses or similar workers" in this paragraph) to those places to have them perform that work pays remuneration or fees for that work in Japan to a resident who is such a hostess or similar worker, the provisions of the Income Tax Act apply by deeming that remuneration or those fees to be remuneration or fees listed in Article 204, paragraph (1), item (vi) of that Act.
machine translation, not official
**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二百四条第二項及び第三項の規定の適用については、同条第二項第三号中「施設の経営者」とあるのは「施設の経営者及び租税特別措置法第四十一条の二十第一項（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例）に規定する事業を営む者」と、同条第三項中「ホステス等」とあるのは「ホステス等（租税特別措置法第四十一条の二十第一項に規定するホステス等を含む。）」と、「同項」とあるのは「第一項」と読み替えるものとするほか、前項の規定の適用に関し必要な事項は、政令で定める。
art-41-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-2
With regard to the application of the provisions of Article 204, paragraphs (2) and (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "operator of the facility" in paragraph (2), item (iii) of that Article is deemed to be replaced with "operator of the facility and a person operating the business prescribed in Article 41-20, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers) of the Act on Special Measures Concerning Taxation", the phrase "hostesses or similar workers" in paragraph (3) of that Article is deemed to be replaced with "hostesses or similar workers (including hostesses or similar workers prescribed in Article 41-20, paragraph (1) of the Act on Special Measures Concerning Taxation)", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; beyond this, necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
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### 第四十一条の二十一（外国組合員に対する課税の特例） — Special Provisions on Taxation of Foreign Partners
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art-41-21 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
**第一項** 投資組合契約を締結している組合員である非居住者又は外国法人で、当該投資組合契約に基づいて恒久的施設を通じて事業を行うもののうち次に掲げる要件を満たすものが有する所得税法第百六十一条第一項に規定する国内源泉所得（非居住者にあつては同項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）に限るものとし、外国法人にあつては同項第四号に掲げる国内源泉所得に限るものとする。）で当該恒久的施設に帰せられるものについては、所得税を課さない。
art-41-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
With regard to domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act (limited, for a nonresident, to the domestic source income listed in items (i) and (iv) of that paragraph (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) and, for a foreign corporation, to the domestic source income listed in item (iv) of that paragraph) held by a nonresident or foreign corporation that is a partner who has concluded an investment partnership contract, that conducts business through a permanent establishment under that investment partnership contract and that satisfies the following requirements, which is attributable to that permanent establishment, no income tax is imposed:
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**一** 当該投資組合契約によつて成立する投資組合の有限責任組合員であること。
art-41-21/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
being a limited partner of the investment partnership formed by that investment partnership contract;
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**二** 当該投資組合契約に基づいて行う事業に係る業務の執行として政令で定める行為を行わないこと。
art-41-21/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
not performing any act specified by Cabinet Order as the execution of operations pertaining to the business conducted under that investment partnership contract;
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**三** 当該投資組合契約に係る組合財産に対する持分割合として政令で定めるところにより計算した割合（第五項及び第九項において「投資組合財産持分割合」という。）が百分の二十五（当該投資組合契約において、当該投資組合契約によつて成立する投資組合にその有限責任組合員若しくは無限責任組合員又はこれらの者が指名する者から構成される合議体のうち政令で定めるものを設置する旨が定められている場合には、百分の五十）に満たないこと。
art-41-21/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
the ratio calculated as specified by Cabinet Order as the ratio of the interest in the partnership property pertaining to that investment partnership contract (referred to as the "share ratio in investment partnership property" in paragraphs (5) and (9)) being less than 25 percent (or 50 percent, if that investment partnership contract provides that a council specified by Cabinet Order, composed of the limited partners or the general partners with unlimited liability, or persons nominated by them, is to be established in the investment partnership formed by that investment partnership contract);
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**四** 当該投資組合契約によつて成立する投資組合の無限責任組合員と政令で定める特殊の関係のある者でないこと。
art-41-21/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-4
not being a person having a special relationship specified by Cabinet Order with a general partner with unlimited liability of the investment partnership formed by that investment partnership contract.
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**第二項** 非居住者が対象国内源泉所得（所得税法第百六十一条第一項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）で当該非居住者が締結している投資組合契約に基づいて行う事業に係る恒久的施設に帰せられるものをいう。以下この項において同じ。）につき前項の規定の適用を受けた場合には、当該非居住者が締結している当該適用に係る投資組合契約に基づいて恒久的施設を通じて行う事業（次項において「特例適用組合事業」という。）による対象国内源泉所得に係る損失の額として政令で定める金額は、同法その他所得税に関する法令の規定の適用については、ないものとみなす。
art-41-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
If a nonresident has received the application of the provisions of the preceding paragraph with respect to covered domestic source income (meaning domestic source income listed in Article 161, paragraph (1), items (i) and (iv) of the Income Tax Act (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) that is attributable to a permanent establishment pertaining to the business conducted under an investment partnership contract concluded by the nonresident; hereinafter the same applies in this paragraph), the amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income arising from the business conducted through a permanent establishment under the investment partnership contract concluded by the nonresident to which that application pertains (referred to as a "special application partnership business" in the following paragraph) is deemed not to exist for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
machine translation, not official
**第三項** 第一項の規定の適用がある場合における非居住者が有する所得税法第百六十一条第一項第一号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものに限る。）で特例適用組合事業に係る恒久的施設に帰せられるものは、同項第一号に掲げる国内源泉所得に該当しないものとみなして、同法その他所得税に関する法令の規定を適用する。
art-41-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3
If the provisions of paragraph (1) apply, the domestic source income listed in Article 161, paragraph (1), item (i) of the Income Tax Act (limited to that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) held by a nonresident that is attributable to a permanent establishment pertaining to a special application partnership business is deemed not to fall under the domestic source income listed in item (i) of that paragraph, and the provisions of that Act and other laws and regulations concerning income tax apply accordingly.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-41-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 投資組合契約 投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約及び外国組合契約をいう。
art-41-21/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-1
investment partnership contract: This means an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment and a foreign partnership contract;
machine translation, not official
**二** 投資組合 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するものをいう。
art-41-21/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-2
investment partnership: This means an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and anything similar thereto formed by a foreign partnership contract;
machine translation, not official
**三** 有限責任組合員 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の有限責任組合員及び外国組合契約におけるこれに類する者をいう。
art-41-21/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-3
limited partner: This means a limited partner of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
machine translation, not official
**四** 組合財産 投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産をいう。
art-41-21/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-4
partnership property: This means partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 16 of the Limited Partnership Act for Investment and property similar thereto under a foreign partnership contract;
machine translation, not official
**五** 無限責任組合員 投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者をいう。
art-41-21/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-5
general partner with unlimited liability: This means a general partner with unlimited liability of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
machine translation, not official
**六** 外国組合契約 外国における投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約に類する契約をいう。
art-41-21/par-4/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-6
foreign partnership contract: This means a contract in a foreign country that is similar to an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment.
machine translation, not official
**第五項** 第一項の規定は、非居住者又は外国法人が、同項の規定の適用を受けようとする旨、その者の氏名又は名称、住所（国内に居所を有する非居住者にあつては、居所。以下この条において同じ。）及び投資組合財産持分割合その他の財務省令で定める事項を記載した書類（以下この条において「特例適用申告書」という。）に同項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類を添付して、これを、投資組合契約に係る投資組合の無限責任組合員で所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同号に規定する配分の取扱いをする者（以下この条において「配分の取扱者」という。）を経由して当該国内源泉所得に係る所得税の同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）の所轄税務署長に提出しており、かつ、当該投資組合契約の締結の日からその提出の日までの間継続して第一項各号に掲げる要件を満たしている場合に限り、その提出の日以後の期間について、適用する。
art-41-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
The provisions of paragraph (1) apply, for the period on and after the date of submission, only if a nonresident or foreign corporation has submitted a document stating that it seeks the application of the provisions of that paragraph, its name, its address (or, for a nonresident who has a residence in Japan, its residence; hereinafter the same applies in this Article), its share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "special application return" in this Article), with the document specified by Order of the Ministry of Finance as a document certifying that it satisfies the requirements listed in items (i) through (iii) of that paragraph attached, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) for the income tax on the domestic source income listed in Article 161, paragraph (1), item (iv) of that Act, via the general partner with unlimited liability of the investment partnership pertaining to the investment partnership contract who handles the distribution, prescribed in that item, of that domestic source income (hereinafter referred to as the "person handling the distribution" in this Article), and has continuously satisfied the requirements listed in the items of paragraph (1) from the date of conclusion of that investment partnership contract to the date of that submission.
machine translation, not official
**第六項** 特例適用申告書を提出した者が第一項各号に掲げる要件のいずれかを満たさないこととなつた場合には、その満たさないこととなつた日以後は、当該特例適用申告書に係る投資組合の解散その他の政令で定める事由が生ずる日までの間は、同項の規定は、適用しない。
art-41-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
If a person who has submitted a special application return ceases to satisfy any of the requirements listed in the items of paragraph (1), the provisions of that paragraph do not apply on or after the date on which the person ceased to satisfy it, until the date on which the dissolution of the investment partnership pertaining to that special application return or any other event specified by Cabinet Order occurs.
machine translation, not official
**第七項** 第五項の場合において、特例適用申告書が同項に規定する税務署長に提出されたときは、当該特例適用申告書に係る配分の取扱者においてその受理がされた日にその提出があつたものとみなす。
art-41-21/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
In the case referred to in paragraph (5), when a special application return has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted on the date on which it was received by the person handling the distribution pertaining to that special application return.
machine translation, not official
**第八項** 特例適用申告書を提出する者は、その提出の際、その経由する配分の取扱者にその者が非居住者又は外国法人に該当することを証する書類として財務省令で定める書類を提示しなければならないものとし、当該配分の取扱者は、当該特例適用申告書に記載されている氏名又は名称及び住所を当該書類により確認しなければならないものとする。
art-41-21/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-8
A person who submits a special application return must, at the time of its submission, present to the person handling the distribution through whom it is submitted the document specified by Order of the Ministry of Finance as a document certifying that the person falls under a nonresident or foreign corporation, and that person handling the distribution must confirm the name and address stated in that special application return by means of that document.
machine translation, not official
**第九項** 特例適用申告書を提出した者が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該特例適用申告書に係る投資組合契約に基づいて受ける所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同法第二百十二条第五項の規定により支払があつたものとみなされる日の前日（その者が非居住者である場合にあつては、当該前日又は当該該当することとなつた日以後最初に同法第百六十一条第一項に規定する国内源泉所得を有することとなつた日の属する年の翌年三月十五日のいずれか早い日）までに、当該各号に定める申告書に添付書類（第一号に定める申告書にあつては同号に規定する変更が当該特例適用申告書に係る投資組合契約の内容の変更又は投資組合財産持分割合の変更（第一項第三号に規定する政令で定める合議体を設置する旨の投資組合契約の内容の変更をした場合における当該変更後最初に投資組合財産持分割合を百分の二十五以上とするものに限る。）である場合における当該投資組合契約の内容の変更又は投資組合財産持分割合の変更後においても第一項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類をいい、第二号に定める申告書にあつては第五項に規定する財務省令で定める書類をいう。）を添付して、これを、当該特例適用申告書に係る配分の取扱者を経由して第五項に規定する税務署長に提出しなければならない。
art-41-21/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
If a person who has submitted a special application return comes to fall under any of the cases listed in the following items, the person must submit the return specified in each of those items, with the attached documents (meaning, for the return specified in item (i), where the change prescribed in that item is a change in the content of the investment partnership contract pertaining to that special application return or a change in the share ratio in investment partnership property (limited to a change that, where the content of the investment partnership contract has been changed to provide that the council specified by Cabinet Order prescribed in paragraph (1), item (iii) is to be established, first makes the share ratio in investment partnership property 25 percent or more after that change), the document specified by Order of the Ministry of Finance as a document certifying that the person satisfies the requirements listed in paragraph (1), items (i) through (iii) even after that change in the content of the investment partnership contract or change in the share ratio in investment partnership property, and, for the return specified in item (ii), the document specified by Order of the Ministry of Finance prescribed in paragraph (5)) attached, to the district director prescribed in paragraph (5) via the person handling the distribution pertaining to that special application return, by the day before the date on which the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act that the person first receives under the investment partnership contract pertaining to that special application return on or after the date on which the person came to fall under that case is deemed to have been paid under the provisions of Article 212, paragraph (5) of that Act (or, if the person is a nonresident, by that day before or by March 15 of the year following the year that includes the date on which the person first comes to have domestic source income prescribed in Article 161, paragraph (1) of that Act on or after the date on which the person came to fall under that case, whichever is earlier):
machine translation, not official
**一** 当該特例適用申告書に記載した第五項に規定する財務省令で定める事項又は次号に定める申告書に記載した同号に規定する財務省令で定める事項の変更をした場合 その変更をした後の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
art-41-21/par-9/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
if the person has changed any of the matters specified by Order of the Ministry of Finance prescribed in paragraph (5) that are stated in that special application return, or any of the matters specified by Order of the Ministry of Finance prescribed in the following item that are stated in the return specified in that item: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance after that change;
machine translation, not official
**二** 当該特例適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合 当該特例適用申告書を提出した者の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
art-41-21/par-9/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
if five years have elapsed from the day following the date on which that special application return was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance of the person who submitted that special application return.
machine translation, not official
**第十項** 第六項の規定は特例適用申告書を提出した者が前項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）について、第七項及び第八項の規定は前項各号に定める申告書の提出について、それぞれ準用する。この場合において、第六項中「第一項各号に掲げる要件のいずれかを満たさないこととなつた場合」とあるのは「第九項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）」と、「その満たさない」とあるのは「当該各号に掲げる場合に該当する」と、「同項」とあるのは「第一項」と、第七項中「第五項」とあるのは「第九項」と、「特例適用申告書が同項」とあるのは「同項各号に定める申告書が第五項」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と、第八項中「特例適用申告書を」とあるのは「次項各号に定める申告書を」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と読み替えるものとする。
art-41-21/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
The provisions of paragraph (6) apply mutatis mutandis to the case where a person who has submitted a special application return fails to submit the return specified in each item of the preceding paragraph that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph), and the provisions of paragraphs (7) and (8) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "ceases to satisfy any of the requirements listed in the items of paragraph (1)" in paragraph (6) is deemed to be replaced with "fails to submit the return specified in each item of paragraph (9) that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph)", the phrase "ceased to satisfy it" is deemed to be replaced with "came to fall under the case listed in each of those items", the phrase "that paragraph" is deemed to be replaced with "paragraph (1)", the phrase "paragraph (5)" in paragraph (7) is deemed to be replaced with "paragraph (9)", the phrase "a special application return has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in paragraph (5)", the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items", the phrase "submits a special application return" in paragraph (8) is deemed to be replaced with "submits the return specified in each item of the following paragraph", and the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items".
machine translation, not official
**第十一項** 第五項の非居住者若しくは外国法人又は第九項の特例適用申告書を提出した者（以下この項及び第十三項において「非居住者等」という。）は、第五項の規定による特例適用申告書の提出又は第九項の規定による同項各号に定める申告書の提出に代えて、これらの規定の配分の取扱者に対し、当該特例適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第十三項において同じ。）により提供することができる。この場合において、当該非居住者等は、当該特例適用申告書又は当該各号に定める申告書を当該配分の取扱者に提出したものとみなす。
art-41-21/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
A nonresident or foreign corporation referred to in paragraph (5) or a person who has submitted a special application return referred to in paragraph (9) (hereinafter referred to as a "nonresident, etc." in this paragraph and paragraph (13)) may, in lieu of submitting a special application return under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in those provisions with the matters to be stated in that special application return or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in paragraph (13)). In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items to that person handling the distribution.
machine translation, not official
**第十二項** 前項の規定の適用がある場合における第七項及び第十項の規定の適用については、第七項中「、特例適用申告書」とあるのは「、特例適用申告書に記載すべき事項」と、「受理がされた日」とあるのは「提供を受けた日」と、第十項中「特例適用申告書が」とあるのは「特例適用申告書に記載すべき事項が」と、「同項各号に定める申告書が」とあるのは「同項各号に定める申告書に記載すべき事項が」とする。
art-41-21/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12
With regard to the application of the provisions of paragraphs (7) and (10) in the case where the provisions of the preceding paragraph apply, the phrase "when a special application return" in paragraph (7) is deemed to be replaced with "when the matters to be stated in a special application return", the phrase "the date on which it was received" is deemed to be replaced with "the date on which they were provided", the phrase "a special application return has" in paragraph (10) is deemed to be replaced with "the matters to be stated in a special application return have", and the phrase "the return specified in each item of that paragraph has" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph have".
machine translation, not official
**第十三項** 非居住者等は、第十一項の規定により特例適用申告書又は第九項各号に定める申告書に記載すべき事項を電磁的方法により提供する場合には、第五項に規定する財務省令で定める書類の同項の規定による提出又は第九項に規定する添付書類の同項の規定による提出に代えて、第五項又は第九項の配分の取扱者に対し、当該財務省令で定める書類又は当該添付書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該非居住者等は、第五項又は第九項の規定により当該特例適用申告書又は当該各号に定める申告書に当該財務省令で定める書類又は当該添付書類を添付して、提出したものとみなす。
art-41-21/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
When a nonresident, etc. provides, by electronic or magnetic means, the matters to be stated in a special application return or in the return specified in each item of paragraph (9) pursuant to the provisions of paragraph (11), the nonresident, etc. may, in lieu of submitting the document specified by Order of the Ministry of Finance prescribed in paragraph (5) under the provisions of that paragraph or submitting the attached documents prescribed in paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in paragraph (5) or (9) with the matters to be stated in that document specified by Order of the Ministry of Finance or those attached documents by electronic or magnetic means. In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items with that document specified by Order of the Ministry of Finance or those attached documents attached, under the provisions of paragraph (5) or (9).
machine translation, not official
**第十四項** 第一項の規定の適用がある場合には、次に定めるところによる。
art-41-21/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14
Where the provisions of paragraph (1) apply, the following applies:
machine translation, not official
**一** 所得税法第百六十六条の規定の適用については、同条中「内部取引に該当するものを含む。第百四十八条第一項」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）に該当するものを含む。第百四十八条第一項」とする。
art-41-21/par-14/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-1
with regard to the application of the provisions of Article 166 of the Income Tax Act, the phrase "including those that fall under internal dealings; Article 148, paragraph (1)" in that Article is deemed to be replaced with "including those that fall under internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation); Article 148, paragraph (1)";
machine translation, not official
**二** 所得税法第百六十六条の二第二項及び第二百三十二条の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
art-41-21/par-14/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-2
with regard to the application of the provisions of Article 166-2, paragraph (2) and Article 232 of the Income Tax Act, the phrase "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation)".
machine translation, not official
**第十五項** 第一項の規定の適用を受ける非居住者又は外国法人が締結している投資組合契約に係る配分の取扱者は、所得税法第二百二十七条の二の規定により当該非居住者又は外国法人につき提出する同条の投資事業有限責任組合に係る組合員所得に関する計算書に、当該非居住者又は外国法人が第五項の規定により特例適用申告書を提出している旨その他の財務省令で定める事項を記載しなければならない。
art-41-21/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15
The person handling the distribution pertaining to an investment partnership contract concluded by a nonresident or foreign corporation that receives the application of the provisions of paragraph (1) must state, in the statement of partners' income pertaining to an investment limited partnership referred to in Article 227-2 of the Income Tax Act that the person submits with respect to that nonresident or foreign corporation pursuant to the provisions of that Article, the fact that the nonresident or foreign corporation has submitted a special application return pursuant to the provisions of paragraph (5) and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十六項** 第五項から前項までに定めるもののほか、第一項の規定の適用その他投資組合契約を締結している非居住者に係る所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
art-41-21/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-16
Beyond what is provided for in paragraph (5) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and the application of other provisions of laws and regulations concerning income tax with respect to nonresidents who have concluded investment partnership contracts are specified by Cabinet Order.
machine translation, not official
### 第四十一条の二十二（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例） — (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-41-22 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22 · https://japanlaw.org/l/332AC0000000026/art-41-22
**第一項** 国内において所得税法第百六十一条第一項第六号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第二条第一項第八号の四ただし書に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。
art-41-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161, paragraph (1), item (vi) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of services by entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Act (hereinafter referred to in this paragraph as a "tax treaty") with respect to the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc. (such nonresident or foreign corporation is limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the tax treaty; hereinafter the same applies in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to their or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for services by entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the tax-exempt entertainment corporation, etc. must, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for services by entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:
machine translation, not official
**一** 当該事業のために芸能人等の役務提供をする他の非居住者 その芸能人等の役務提供に係る所得税法第百六十一条第一項第十二号に掲げる給与又は報酬
art-41-22/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-1
another nonresident who carries out the provision of services by entertainers, etc. for the business: Pay or remuneration listed in Article 161, paragraph (1), item (xii) of the Income Tax Act which pertains to their provision of services by entertainers, etc.; and
machine translation, not official
**二** 当該事業のために芸能人等の役務提供を主たる内容とする事業を行う他の非居住者又は外国法人 その芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価
art-41-22/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2
another nonresident or foreign corporation engaged in conducting a business that is mainly intended for the provision of services by entertainers, etc. for the business: Consideration listed in Article 161, paragraph (1), item (vi) of the Income Tax Act which pertains to their or its provision of services by entertainers, etc.
machine translation, not official
**第二項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、所得税法及び法人税法の規定の適用については、次に定めるところによる。
art-41-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, the provisions of the Income Tax Act and the Corporation Tax Act are applied pursuant to the following provisions:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 前項第二号に掲げる者が同号に定める対価につき同項の規定により所得税を徴収された場合における所得税法第二百十五条の規定の適用については、同条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「第二百十二条第一項」とあるのは「これら」とする。
art-41-22/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-1
where the person listed in item (ii) of the preceding paragraph has been subject to the collection of income tax pursuant to the provisions of the paragraph with respect to the consideration specified in the item, with regard to the application of the provisions of Article 215 of the Income Tax Act, the phrase "Article 212, paragraph (1) (Withholding Liability)" in the Article is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Article 212, paragraph (1)" in the Article is deemed to be replaced with "these clauses.";
machine translation, not official
**二** 芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十一条の二十二第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」とする。
art-41-22/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-2
where the person who receives payment of remuneration for services by entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the nonresident: in Article 172, paragraph (1) of the Act, the phrase "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations)" is deemed to be replaced with "Part IV, Chapter V (Withholding at the Source on the Income of Nonresidents or Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," and the phrase "Part IV, Chapter V" is deemed to be replaced with "Part IV, Chapter V or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 214, paragraph (1), the phrase "Article 212, paragraph (1) (Withholding Liability)" is deemed to be replaced with "Article 212, paragraph (1) (Withholding Liability) and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)."; and
machine translation, not official
**三** 芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十一条の二十二第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十一条の二十二第一項」と、「同法第百六十一条第一項第十二号」とあるのは「所得税法第百六十一条第一項第十二号」とする。
art-41-22/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-2/item-3
where the person who receives payment of remuneration for services by entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the foreign corporation: in Article 180, paragraph (1) of the Income Tax Act, the phrase "the preceding two Articles" is deemed to be replaced with "the preceding two Articles and the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" is deemed to be replaced with "Article 212, paragraph (1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services)," the phrase "Article 215 of the Act" is deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the paragraph [Article 212, paragraph (1) of the Act]" is deemed to be replaced with "Article 212, paragraph (1) of the Act or the provisions of Article 41-22, paragraph (1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161, paragraph (1), item (xii) of the Act" is deemed to be replaced with "Article 161, paragraph (1), item (xii) of the Income Tax Act."
machine translation, not official
**第三項** 免税芸能法人等が芸能人等の役務提供に係る所得税法第百六十一条第一項第六号に掲げる対価の支払を受ける場合における同法第百七十九条及び第二百十三条第一項の規定の適用については、同法第百七十九条第一号及び第二百十三条第一項第一号中「百分の二十」とあるのは、「百分の十五」とする。
art-41-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3
With regard to the application of the provisions of Article 179 and Article 213, paragraph (1) of the Income Tax Act in the case where a tax-exempt entertainment corporation, etc. receives payment of the consideration listed in Article 161, paragraph (1), item (vi) of the Act for the provision of services by entertainers, etc., the phrase "20 percent" in Article 179, item (i) and Article 213, paragraph (1), item (i) of the Act is deemed to be replaced with "15 percent."
machine translation, not official
**第四項** 第一項第二号に掲げる者が非居住者である場合における同項の規定により徴収された所得税の処理その他同項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-41-22/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-4
The treatment of income tax collected, pursuant to the provisions of paragraph (1), by the person listed in paragraph (1), item (ii) who is a nonresident, and other necessary matters concerning the application of the provisions of the paragraph and the preceding paragraph are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第四十二条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
caption: machine translation, not official
art-42 · https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
**第一項** 外国金融機関等が、国内金融機関等との間で令和九年三月三十一日までに行う店頭デリバティブ取引（当該店頭デリバティブ取引に含めて証拠金の計算を行うことができる取引として財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金（店頭デリバティブ取引に付随する契約に基づき、当該店頭デリバティブ取引に係る契約に基づく債務の履行を担保するために相手方に対して預託する金銭をいう。次項及び第十項において同じ。）で財務省令で定める要件を満たすものにつき、当該国内金融機関等から支払を受ける利子（所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く。以下この条において同じ。）については、所得税を課さない。
art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
No income tax is imposed on interest (meaning interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act, excluding interest to which the provisions of Article 7 apply; hereinafter the same applies in this Article) that a foreign financial institution, etc. receives from a domestic financial institution, etc. on margin (meaning money deposited with the counterparty under a contract incidental to an over-the-counter derivatives transaction in order to secure the performance of obligations under the contract pertaining to that over-the-counter derivatives transaction; the same applies in the following paragraph and paragraph (10)) that satisfies the requirements specified by Order of the Ministry of Finance and pertains to over-the-counter derivatives transactions (including transactions specified by Order of the Ministry of Finance as transactions that may be included in those over-the-counter derivatives transactions in calculating margin; hereinafter the same applies in this paragraph) conducted with that domestic financial institution, etc. by March 31, 2027.
machine translation, not official
**第二項** 外国金融機関等が令和九年三月三十一日までに行う店頭デリバティブ取引に基づく相手方の債務を金融商品取引清算機関が負担した場合に当該金融商品取引清算機関に対して預託する証拠金（政令で定めるものを除く。）又は国内金融機関等が同日までに行う店頭デリバティブ取引に基づく相手方の債務を外国金融商品取引清算機関が負担した場合に当該国内金融機関等に対して預託する証拠金につき、当該外国金融機関等又は当該外国金融商品取引清算機関が支払を受ける利子については、所得税を課さない。
art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
No income tax is imposed on interest received by a foreign financial institution, etc. or a foreign financial instruments clearing organization on margin (excluding that specified by Cabinet Order) deposited with a financial instruments clearing organization in the case where that financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by the foreign financial institution, etc. by March 31, 2027, or on margin deposited with a domestic financial institution, etc. in the case where a foreign financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by that domestic financial institution, etc. by that date.
machine translation, not official
**第三項** 前二項の規定は、恒久的施設を有する外国法人が支払を受ける利子で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3
The provisions of the preceding two paragraphs do not apply to interest received by a foreign corporation that has a permanent establishment that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
machine translation, not official
**第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 外国金融機関等 外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人をいう。
art-42/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-1
foreign financial institution, etc.: This means a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
machine translation, not official
**二** 国内金融機関等 第八条第一項に規定する金融機関又は金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）で、国内に営業所又は事務所を有するものをいう。
art-42/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-2
domestic financial institution, etc.: This means a financial institution prescribed in Article 8, paragraph (1) or a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act) that has a business office or an office in Japan;
machine translation, not official
**三** 店頭デリバティブ取引 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）をいう。
art-42/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-3
over-the-counter derivatives transaction: This means an over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding one pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or to a financial indicator prescribed in Article 29-2, paragraph (1), item (ix) of that Act);
machine translation, not official
**四** 金融商品取引清算機関 金融商品取引法第二条第二十九項に規定する金融商品取引清算機関をいう。
art-42/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-4
financial instruments clearing organization: This means a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act;
machine translation, not official
**五** 外国金融商品取引清算機関 金融商品取引法第二条第二十九項に規定する外国金融商品取引清算機関をいう。
art-42/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-5
foreign financial instruments clearing organization: This means a foreign financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act.
machine translation, not official
**第五項** 第一項又は第二項の規定は、これらの規定の適用を受けようとする外国金融機関等又は外国金融商品取引清算機関が、政令で定めるところにより、その支払を受けるべき利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。第七項及び第八項において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その利子の支払をする者を経由してその支払をする者の当該利子に係る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）の所轄税務署長に提出している場合に限り、適用する。
art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
The provisions of paragraph (1) or (2) apply only if the foreign financial institution, etc. or foreign financial instruments clearing organization seeking the application of those provisions has, as provided by Cabinet Order, submitted a return stating that it seeks the application of those provisions to the interest it is to receive, its name, the location of its head office or principal office (or, for a foreign corporation that has a permanent establishment, the place specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)) and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written application for a tax exemption" in this Article), by the day before the date on which it is first to receive that payment, via the person who pays the interest, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) of the person who pays the interest with respect to that interest.
machine translation, not official
**第六項** 前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
In the case referred to in the preceding paragraph, when a written application for a tax exemption has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted at the time when it was received by the person who pays the interest referred to in that paragraph.
machine translation, not official
**第七項** 非課税適用申告書の提出をする外国金融機関等又は外国金融商品取引清算機関は、その提出をする際、その経由する国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地を当該書類により確認しなければならない。
art-42/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
A foreign financial institution, etc. or foreign financial instruments clearing organization that submits a written application for a tax exemption must, at the time of its submission, present the certificate of registered matters of the corporation submitting it and other documents specified by Cabinet Order to the head of the business office or office of the domestic financial institution, etc. or financial instruments clearing organization through which it is submitted, and the head of the business office or office of that domestic financial institution, etc. or financial instruments clearing organization must confirm the name and the location of the head office or principal office stated in that written application for a tax exemption by means of those documents.
machine translation, not official
**第八項** 非課税適用申告書を提出した外国金融機関等又は外国金融商品取引清算機関が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した国内金融機関等又は金融商品取引清算機関から第一項又は第二項に規定する証拠金の利子の支払を受けるべき日の前日までに、当該各号に定める申告書を当該国内金融機関等又は金融商品取引清算機関を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該国内金融機関等又は金融商品取引清算機関から支払を受けるこれらの証拠金の利子については、第一項及び第二項の規定は、適用しない。
art-42/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
If a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items, it must submit the return specified in each of those items to the district director prescribed in paragraph (5) via the domestic financial institution, etc. or financial instruments clearing organization through which it submitted that written application for a tax exemption, by the day before the date on which it is first to receive, on or after the date on which it came to fall under that case, payment of the interest on the margin prescribed in paragraph (1) or (2) from that domestic financial institution, etc. or financial instruments clearing organization. In this case, if it fails to submit the return specified in each of those items, the provisions of paragraphs (1) and (2) do not apply to the interest on that margin that it receives from that domestic financial institution, etc. or financial instruments clearing organization on or after the date on which it came to fall under that case.
machine translation, not official
**一** 当該非課税適用申告書又は次号に定める申告書に記載した名称又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項の変更をした場合 その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1
if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
machine translation, not official
**二** 当該非課税適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合 当該非課税適用申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
if five years have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
machine translation, not official
**第九項** 第六項及び第七項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第六項中「前項」とあるのは「第八項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第七項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「所在地」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地」と読み替えるものとする。
art-42/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9
The provisions of paragraphs (6) and (7) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (6) is deemed to be replaced with "paragraph (8)", the phrase "a written application for a tax exemption has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (7) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), and the phrase "location" is deemed to be replaced with "location, or the name and the location of the head office or principal office after the change".
machine translation, not official
**第十項** 国内金融機関等又は金融商品取引清算機関は、非課税適用申告書の提出をした外国金融機関等又は外国金融商品取引清算機関との間の店頭デリバティブ取引（第一項の規定の適用を受ける場合には、同項に規定する財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金につき帳簿を備え、当該非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該店頭デリバティブ取引に係る証拠金に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
art-42/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
A domestic financial institution, etc. or financial instruments clearing organization must keep books on the margin pertaining to over-the-counter derivatives transactions (including, where the provisions of paragraph (1) are applied, the transactions specified by Order of the Ministry of Finance prescribed in that paragraph; hereinafter the same applies in this paragraph) with a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption, and must enter or record therein, for each person who submitted that written application for a tax exemption, as provided by Cabinet Order, the date on which the contract on the margin pertaining to those over-the-counter derivatives transactions was concluded and other matters specified by Order of the Ministry of Finance.
machine translation, not official
**第十一項** 第五項又は第八項の外国金融機関等又は外国金融商品取引清算機関は、第五項の規定による非課税適用申告書の提出又は第八項の規定による同項各号に定める申告書の提出に代えて、第五項の利子の支払をする者又は第八項の国内金融機関等若しくは金融商品取引清算機関に対し、当該非課税適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該外国金融機関等又は外国金融商品取引清算機関は、当該非課税適用申告書又は当該各号に定める申告書を当該利子の支払をする者又は当該国内金融機関等若しくは金融商品取引清算機関に提出したものとみなす。
art-42/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
A foreign financial institution, etc. or foreign financial instruments clearing organization referred to in paragraph (5) or (8) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (8) under the provisions of that paragraph, provide the person who pays the interest referred to in paragraph (5) or the domestic financial institution, etc. or financial instruments clearing organization referred to in paragraph (8) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or foreign financial instruments clearing organization is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the interest or that domestic financial institution, etc. or financial instruments clearing organization.
machine translation, not official
**第十二項** 前項の規定の適用がある場合における第六項及び第九項の規定の適用については、第六項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第九項中「非課税適用申告書が」とあるのは「非課税適用申告書に記載すべき事項が」と、「同項各号に定める申告書」とあるのは「同項各号に定める申告書に記載すべき事項」とする。
art-42/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12
With regard to the application of the provisions of paragraphs (6) and (9) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (6) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "at the time when it was received" is deemed to be replaced with "at the time when they were provided", the phrase "a written application for a tax exemption has" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
machine translation, not official
**第十三項** 非課税適用申告書の提出期限その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-42/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-13 · https://japanlaw.org/l/332AC0000000026/art-42/par-13
The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (5) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第四十二条の二（外国金融機関等の債券現先取引等に係る利子の課税の特例） — Special Provisions on Taxation of Interest Received by a Foreign Financial Institution from Bond Transactions with Repurchase/Resale Agreements, etc.
caption: machine translation, not official
art-42-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
**第一項** 外国金融機関等が、振替債等に係る債券現先取引等（第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価証券に係る証券貸借取引（現金又は有価証券を担保とする有価証券の貸付け又は借入れを行う取引で政令で定めるものをいう。同項において同じ。）で政令で定める要件を満たすものをいう。以下この項において同じ。）で外国金融機関等と特定金融機関等との間で行われるもの（当該取引が外国金融機関等のうち第七項第一号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該外国金融機関等が金融商品取引法第二条第二十八項に規定する金融商品債務引受業（以下この条において「金融商品債務引受業」という。）と同種類の業務として他の外国金融機関等（同号ロに掲げる外国法人を除く。以下この項において同じ。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け、更改その他の方法（以下この条において「引受け等」という。）により負担したことに係るものである場合に限るものとし、当該取引が特定金融機関等のうち第七項第二号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として外国金融機関等と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け等により負担したことに係るものである場合に限るものとする。次項及び第十三項において「振替債等に係る特定債券現先取引等」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
art-42-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
If a foreign financial institution, etc. receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (meaning a bond transaction with a repurchase/resale agreement (meaning a sale and purchase transaction of bonds specified by Cabinet Order as prescribed in Article 161, paragraph (1), item (x) of the Income Tax Act with an agreement to repurchase or resell them; the same applies in paragraphs (3) and (7)) pertaining to the bonds listed in items (i) through (iii) of this paragraph that satisfies the requirements specified by Cabinet Order, or a securities lending transaction (meaning a transaction specified by Cabinet Order in which securities are lent or borrowed with cash or securities as collateral; the same applies in that paragraph) pertaining to the following securities that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that is conducted between a foreign financial institution, etc. and a specified financial institution, etc. (where the transaction is conducted with a foreign financial institution, etc. listed in paragraph (7), item (i), (b), limited to the case where the transaction pertains to that foreign financial institution, etc. having assumed, as a business of the same kind as financial instruments obligation assumption service prescribed in Article 2, paragraph (28) of the Financial Instruments and Exchange Act (hereinafter referred to as "financial instruments obligation assumption service" in this Article), by underwriting, novation or any other method (hereinafter referred to as "underwriting, etc." in this Article), the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between another foreign financial institution, etc. (excluding a foreign corporation listed in (b) of that item; hereinafter the same applies in this paragraph) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), and, where the transaction is conducted with a specified financial institution, etc. listed in paragraph (7), item (ii), (b), limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between a foreign financial institution, etc. and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
machine translation, not official
**一** 社債、株式等の振替に関する法律第八十八条に規定する振替国債（第三項第一号において「振替国債」という。）、第五条の二第一項に規定する振替地方債又は同法第六十六条に規定する振替社債（第五条の三第四項第七号イからチまでに掲げるものを含む。以下この号において「振替社債等」という。）のうちその利子の額若しくは第四十一条の十三の三第七項第八号に規定する償還金の額が当該振替社債等の発行をする者若しくは当該発行をする者の特殊関係者（振替社債等の発行をする者との間に政令で定める特殊の関係のある者をいう。）に関する政令で定める指標を基礎として算定されるもの以外のもの
art-42-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to as "book-entry government bonds" in paragraph (3), item (i)), book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds prescribed in Article 66 of that Act (including those listed in Article 5-3, paragraph (4), item (vii), (a) through (h); hereinafter referred to as "book-entry corporate bonds, etc." in this item), other than those whose amount of interest or amount of redemption money prescribed in Article 41-13-3, paragraph (7), item (viii) is calculated on the basis of an indicator specified by Cabinet Order relating to the issuer of those book-entry corporate bonds, etc. or a specially related person of that issuer (meaning a person having a special relationship specified by Cabinet Order with the issuer of book-entry corporate bonds, etc.);
machine translation, not official
**二** 外国又はその地方公共団体が発行し、又は保証する債券（前号に掲げるものを除く。）
art-42-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-2
bonds issued or guaranteed by a foreign state or its local government (excluding those listed in the preceding item);
machine translation, not official
**三** 外国法人が発行し、又は保証する債券で政令で定めるもの（前二号に掲げるものを除く。）
art-42-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-3
bonds issued or guaranteed by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding two items);
machine translation, not official
**四** 第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）又は新株予約権付社債（資産の流動化に関する法律第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの（前三号に掲げるものを除く。）
art-42-2/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-4
shares, etc. listed in Article 37-10, paragraph (2), items (i) through (v) (with regard to the beneficial rights listed in item (iv) of that paragraph, limited to beneficial rights of securities investment trusts other than bond investment trusts and beneficial rights of investment trusts other than securities investment trusts that do not fall under bond-based investment trusts) or bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act), that fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (excluding those listed in the preceding three items).
machine translation, not official
**第二項** 前項の規定は、同項の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）が、次の各号に掲げる外国法人のいずれかに該当する場合及び前項の外国金融機関等（第七項第一号ロに掲げる外国法人に限る。）が金融商品債務引受業と同種類の業務として他の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間の振替債等に係る特定債券現先取引等（当該前項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子に係るものに限る。）に基づく債務を引受け等により負担した場合における当該他の外国金融機関等が、次の各号に掲げる外国法人のいずれかに該当する場合には、同項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子については、適用しない。
art-42-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2
The provisions of the preceding paragraph do not apply to the interest received prescribed in that paragraph that is received by the foreign financial institution, etc. referred to in that paragraph if that foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) falls under any of the foreign corporations listed in the following items, or if, in the case where the foreign financial institution, etc. referred to in the preceding paragraph (limited to a foreign corporation listed in paragraph (7), item (i), (b)) has assumed, as a business of the same kind as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to the interest received prescribed in the preceding paragraph that is received by the foreign financial institution, etc. referred to in that paragraph) between another foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), that other foreign financial institution, etc. falls under any of the foreign corporations listed in the following items:
machine translation, not official
**一** 当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として外国金融機関等（同項第一号イに掲げる外国法人に限る。）と他の特定金融機関等のうち同項第二号ロに掲げる法人以外のものとの間の振替債等に係る特定債券現先取引等（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等）の第六十六条の五第五項第一号に規定する国外支配株主等に該当する外国法人（所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国の法人（法人税法第二条第八号に規定する人格のない社団等を含む。次項において「条約相手国等の法人」という。）を除く。）
art-42-2/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-1
a foreign corporation that falls under a foreign controlling shareholder, etc. prescribed in Article 66-5, paragraph (5), item (i) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to that interest) between a foreign financial institution, etc. (limited to a foreign corporation listed in item (i), (a) of that paragraph) and another specified financial institution, etc. other than a corporation listed in item (ii), (b) of that paragraph, that other specified financial institution, etc.) (excluding a corporation of a foreign state in the case where information can be provided to a foreign authority pursuant to the provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for mutually providing information concerning the imposition and collection of taxes), or to any other foreign authority (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; referred to as a "corporation of a treaty partner state, etc." in the following paragraph));
machine translation, not official
**二** 居住者又は内国法人に係る第四十条の四第二項第一号又は第六十六条の六第二項第一号に規定する外国関係会社（第四十条の四第七項若しくは第十二項（第一号に係る部分に限る。）又は第六十六条の六第七項若しくは第十二項（第一号に係る部分に限る。）の規定の適用があるものを除く。）に該当する外国法人（前号に掲げる外国法人を除く。）
art-42-2/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-2
a foreign corporation (excluding a foreign corporation listed in the preceding item) that falls under a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) or Article 66-6, paragraph (2), item (i) pertaining to a resident or domestic corporation (excluding one to which the provisions of Article 40-4, paragraph (7) or (12) (limited to the part pertaining to item (i)) or Article 66-6, paragraph (7) or (12) (limited to the part pertaining to item (i)) apply);
machine translation, not official
**三** 外国法人のその本店又は主たる事務所の所在する国又は地域（以下この号において「本店所在地国」という。）において当該利子について外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この号において同じ。）が課されないこととされている場合（当該利子が本店所在地国以外の国又は地域に所在する営業所又は事務所（第七項及び第十項において「営業所等」という。）において行う事業に帰せられる場合であつて、当該国又は地域において当該利子について外国法人税が課される場合を除く。）における当該外国法人（前二号に掲げる外国法人を除く。）
art-42-2/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-3
a foreign corporation (excluding the foreign corporations listed in the preceding two items) in the case where foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item) is not imposed on the foreign corporation with respect to that interest in the state or territory where its head office or principal office is located (hereinafter referred to in this item as the "state of the head office") (excluding the case where that interest is attributed to a business conducted by the foreign corporation at its business office or other office (referred to in paragraph (7) and paragraph (10) as a "business office or similar place") located in any state or territory other than the state of the head office, and foreign country's corporate tax is imposed on the foreign corporation with respect to that interest in such state or territory).
machine translation, not official
**第三項** 外国金融機関等以外の外国法人（条約相手国等の法人に限る。以下この条において「特定外国法人」という。）が、平成二十九年四月一日から令和十一年三月三十一日までの間において開始した振替国債等に係る債券現先取引（次に掲げる債券に係る債券現先取引で政令で定める要件を満たすものをいう。以下この項において同じ。）で特定外国法人と特定金融機関等（当該取引が第二号又は第三号に掲げる債券に係るものである場合にあつては、第七項第二号イに掲げる法人に限る。）との間で行われるもの（当該取引が特定金融機関等のうち同号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として特定外国法人と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替国債等に係る債券現先取引に基づく債務を引受け等により負担したことに係るものである場合に限る。次項及び第十三項において「振替国債等に係る特定債券現先取引」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
art-42-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
If a foreign corporation other than a foreign financial institution, etc. (limited to a corporation of a treaty partner state, etc.; hereinafter referred to as a "specified foreign corporation" in this Article) receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (meaning a bond transaction with a repurchase/resale agreement pertaining to the following bonds that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that commenced during the period from April 1, 2017 to March 31, 2029 and is conducted between the specified foreign corporation and a specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (a), if the transaction pertains to the bonds listed in item (ii) or (iii) of this paragraph) (where the transaction is conducted with a specified financial institution, etc. listed in (b) of that item, limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. conducted between a specified foreign corporation and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
machine translation, not official
**一** 振替国債
art-42-2/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-1
book-entry government bonds;
machine translation, not official
**二** 外国が発行し、又は保証する債券で政令で定めるもの
art-42-2/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-2
bonds issued or guaranteed by a foreign state, which are specified by Cabinet Order;
machine translation, not official
**三** 外国法人が発行する債券で政令で定めるもの（前号に掲げるものを除く。）
art-42-2/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-3
bonds issued by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding item).
machine translation, not official
**第四項** 前項の規定は、同項に規定する支払を受ける利子の支払を受ける特定外国法人（適格外国証券投資信託（第五条の二第二項に規定する適格外国証券投資信託をいう。以下この項、次項及び第十項において同じ。）の受託者である特定外国法人が当該適格外国証券投資信託の信託財産につき当該利子の支払を受ける場合における当該特定外国法人を除く。）が、当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として特定外国法人と他の特定金融機関等のうち同号ロに掲げる法人以外のものとの間の振替国債等に係る特定債券現先取引（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等。以下この項において同じ。）の国外関連者（外国法人で、当該利子を支払う特定金融機関等との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。）に該当する場合には、適用しない。
art-42-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-4
The provisions of the preceding paragraph do not apply if a specified foreign corporation receiving payment of the interest received prescribed in that paragraph (excluding a specified foreign corporation that is the trustee of a qualified foreign securities investment trust (meaning a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2); hereinafter the same applies in this paragraph, the following paragraph and paragraph (10)) in the case where it receives payment of that interest with respect to the trust property of that qualified foreign securities investment trust) falls under a foreign related person (meaning a foreign corporation that has, with the specified financial institution, etc. paying that interest, a relationship in which either corporation directly or indirectly holds shares or capital contributions accounting for 50 percent or more of the total number or total amount of the issued shares of or capital contributions to the other corporation (excluding its own shares or capital contributions held by that other corporation) or any other special relationship specified by Cabinet Order) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (limited to one pertaining to that interest) between a specified foreign corporation and another specified financial institution, etc. other than a corporation listed in (b) of that item, that other specified financial institution, etc.; hereinafter the same applies in this paragraph).
machine translation, not official
**第五項** 第三項の規定は、外国投資信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である特定外国法人が当該外国投資信託の信託財産につき支払を受ける第三項に規定する支払を受ける利子については、当該外国投資信託が適格外国証券投資信託である場合に限り、適用する。
art-42-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
The provisions of paragraph (3) apply to the interest received prescribed in paragraph (3) that a specified foreign corporation that is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) receives with respect to the trust property of that foreign investment trust, only if that foreign investment trust is a qualified foreign securities investment trust.
machine translation, not official
**第六項** 第一項及び第三項の規定は、恒久的施設を有する外国法人が支払を受けるこれらの規定に規定する支払を受ける利子（以下この条において「特定利子」という。）で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
art-42-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-6
The provisions of paragraphs (1) and (3) do not apply to the interest received prescribed in those provisions (hereinafter referred to as "specified interest" in this Article) that is received by a foreign corporation having a permanent establishment and that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
machine translation, not official
**第七項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-42-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
machine translation, not official
**一** 外国金融機関等 次に掲げる外国法人をいう。
art-42-2/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
foreign financial institution, etc.: Any of the following foreign corporations:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人
art-42-2/par-7/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-1
a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 外国において金融商品債務引受業と同種類の業務を行う外国法人で当該業務を行うことにつき当該国の法令により当該国において金融商品取引法第百五十六条の二の免許と同種類の免許又はこれに類する許可その他の行政処分を受けているもの（その行う当該業務として他の外国法人（イ、ハ又はニに掲げる外国法人に限る。）と特定金融機関等（次号ロに掲げる法人を除く。）との間の債券現先取引又は証券貸借取引に基づく債務を引受け等により負担する場合における当該外国法人に限る。）
art-42-2/par-7/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-2
a foreign corporation that conducts, in a foreign state, a business of the same kind as financial instruments obligation assumption service and that has obtained, for conducting that business, a license of the same kind as the license referred to in Article 156-2 of the Financial Instruments and Exchange Act, or a permission similar thereto or any other administrative disposition, in that state under the laws and regulations of that state (limited to a foreign corporation that, as that business it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between another foreign corporation (limited to a foreign corporation listed in (a), (c) or (d)) and a specified financial institution, etc. (excluding a corporation listed in (b) of the following item));
machine translation, not official
**ハ** 外国の中央銀行
art-42-2/par-7/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-3
a central bank of a foreign state;
Ministry of Justice translation — Japanese Law Translation Database System
**ニ** 国際間の取極に基づき設立された国際機関
art-42-2/par-7/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1/sub-4
an international organization established based on an international agreement;
Ministry of Justice translation — Japanese Law Translation Database System
**二** 特定金融機関等 次に掲げる法人をいう。
art-42-2/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
specified financial institution, etc.: Any of the following corporations:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 第八条第一項に規定する金融機関、同条第二項に規定する金融商品取引業者等その他政令で定めるもので、金融機関等が行う特定金融取引の一括清算に関する法律（平成十年法律第百八号）第二条第二項に規定する金融機関等に該当する法人（国内に営業所等を有するものに限る。）
art-42-2/par-7/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-1
a corporation (limited to a corporation that has a business office or similar place in Japan) which is a financial institution prescribed in Article 8, paragraph (1), a financial instruments business operator prescribed in paragraph (2) of the Article or any other entity specified by Cabinet Order, and which falls under the category of financial institution prescribed in Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions (Act No. 108 of 1998);
machine translation, not official
**ロ** 金融商品取引法第二条第二十九項に規定する金融商品取引清算機関（その行う金融商品債務引受業として外国金融機関等（前号ロに掲げる外国法人を除く。）又は特定外国法人と他の法人（イ又はハに掲げる法人に限る。）との間の債券現先取引又は証券貸借取引に基づく債務を引受け等により負担する場合における当該金融商品取引清算機関に限る。）
art-42-2/par-7/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-2
a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act (limited to a financial instruments clearing organization that, as financial instruments obligation assumption service it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between a foreign financial institution, etc. (excluding a foreign corporation listed in (b) of the preceding item) or a specified foreign corporation and another corporation (limited to a corporation listed in (a) or (c)));
machine translation, not official
**ハ** 日本銀行
art-42-2/par-7/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-3
the Bank of Japan.
Ministry of Justice translation — Japanese Law Translation Database System
**第八項** 第一項又は第三項の規定の適用を受けようとする外国金融機関等又は特定外国法人は、政令で定めるところにより、その支払を受けるべき特定利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定利子に係る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）の所轄税務署長に提出しなければならない。
art-42-2/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
A foreign financial institution, etc. or specified foreign corporation that seeks the application of the provisions of paragraph (1) or (3), pursuant to the provisions of Cabinet Order, must submit a return stating that it seeks the application of those provisions with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by Order of the Ministry of Finance for a foreign corporation with a permanent establishment; hereinafter the same applies in this Article) and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption"), no later than the day preceding the day on which the foreign financial institution, etc. or specified foreign corporation is to receive payment for the first time, via the person who pays the specified interest, to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the specified interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment).
machine translation, not official
**第九項** 前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の特定利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
art-42-2/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-9
In the case referred to in the preceding paragraph, where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the specified interest set forth in the paragraph.
Ministry of Justice translation — Japanese Law Translation Database System
**第十項** 非課税適用申告書の提出をする外国金融機関等又は特定外国法人は、その提出をする際、その経由する特定金融機関等の営業所等の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類（第五項の規定の適用がある場合にあつては、当該書類及び適格外国証券投資信託の受託者である特定外国法人に該当することを証する書類として財務省令で定める書類）を提示しなければならないものとし、当該特定金融機関等の営業所等の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地（同項の規定の適用がある場合にあつては、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地並びに適格外国証券投資信託の名称並びに当該適格外国証券投資信託に係る第五条の二第二項の記載）を当該政令で定める書類により確認しなければならないものとする。
art-42-2/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-10
A foreign financial institution, etc. or specified foreign corporation that submits a written application for a tax exemption, upon submission, must present its certificate of registered matters of the corporation and any other document specified by Cabinet Order (or, where the provisions of paragraph (5) apply, those documents and the document specified by Order of the Ministry of Finance as a document certifying that it falls under a specified foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified financial institution, etc. via which submission is made, and the head of the business office or similar place of the specified financial institution, etc. must confirm, by the documents specified by Cabinet Order, the name and the location of the head office or principal office stated in the written application (or, where the provisions of that paragraph apply, the name and the location of the head office or principal office stated in that written application for a tax exemption, and the name of the qualified foreign securities investment trust and the statement pertaining to that qualified foreign securities investment trust referred to in Article 5-2, paragraph (2)).
machine translation, not official
**第十一項** 非課税適用申告書を提出した外国金融機関等又は特定外国法人が、次の各号に掲げる場合に該当することとなつた場合（外国金融機関等（第七項第一号ハ又はニに掲げる外国法人に限る。以下この項において「外国中央銀行等」という。）にあつては、第一号に掲げる場合に該当することとなつた場合）には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、当該各号に定める申告書（外国中央銀行等にあつては、第一号に定める申告書。以下この項において同じ。）を当該特定金融機関等を経由して第八項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項及び第三項の規定は、適用しない。
art-42-2/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
Where a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items (or, for a foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (c) or (d); hereinafter referred to as a "foreign central bank, etc." in this paragraph), comes to fall under the case listed in item (i)), it must, no later than the day preceding the day on which it is to receive, for the first time since the day on which it came to fall under that case, payment of specified interest from the specified financial institution, etc. via which the written application for a tax exemption has been submitted, submit the return specified in each of those items (or, for a foreign central bank, etc., the return specified in item (i); hereinafter the same applies in this paragraph) to the district director prescribed in paragraph (8) via the specified financial institution, etc. In this case, where it has failed to submit the return specified in each of those items, the provisions of paragraphs (1) and (3) do not apply to the specified interest to be received by it from the specified financial institution, etc. on or after the day on which it came to fall under that case.
machine translation, not official
**一** 当該非課税適用申告書又は次号に定める申告書に記載した名称又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項の変更をした場合 その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42-2/par-11/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-1
if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
machine translation, not official
**二** 当該非課税適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年（特定外国法人にあつては、二年）を経過した場合 当該非課税適用申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
art-42-2/par-11/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-2
if five years (or two years, for a specified foreign corporation) have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
machine translation, not official
**第十二項** 第九項及び第十項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第九項中「前項」とあるのは「第十一項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第十項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「（同項」とあるのは「又は変更後の名称及び本店若しくは主たる事務所の所在地（第五項」と、「所在地並びに」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地並びに」と、「の名称」とあるのは「の名称又は変更後の名称」と読み替えるものとする。
art-42-2/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-12
The provisions of paragraphs (9) and (10) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (9) is deemed to be replaced with "paragraph (11)", the phrase "a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (10) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), the phrase "(or, where the provisions of that paragraph apply" is deemed to be replaced with "or the name and the location of the head office or principal office after the change (or, where the provisions of paragraph (5) apply", the phrase "principal office stated in that written application for a tax exemption, and" is deemed to be replaced with "principal office stated in that written application for a tax exemption, or the name and the location of the head office or principal office after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name, or the name after the change, of the qualified foreign securities investment trust".
machine translation, not official
**第十三項** 特定金融機関等は、非課税適用申告書の提出をした外国金融機関等又は特定外国法人が当該特定金融機関等から支払を受ける特定利子に係る振替債等に係る特定債券現先取引等又は振替国債等に係る特定債券現先取引につき帳簿を備え、各人別に、政令で定めるところにより、これらの取引に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
art-42-2/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-13
A specified financial institution, etc. must keep books with regard to the specified bond transactions with a repurchase/resale agreement, etc. involving book-entry bonds, etc. or the specified bond transactions with a repurchase/resale agreement involving book-entry government bonds, etc. pertaining to the specified interest that a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption receives from that specified financial institution, etc., and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which a contract for such transactions was concluded and any other matters specified by Order of the Ministry of Finance, for each foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption.
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**第十四項** 第八項又は第十一項の外国金融機関等又は特定外国法人は、第八項の規定による非課税適用申告書の提出又は第十一項の規定による同項各号に定める申告書の提出に代えて、第八項の特定利子の支払をする者又は第十一項の特定金融機関等に対し、当該非課税適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該外国金融機関等又は特定外国法人は、当該非課税適用申告書又は当該各号に定める申告書を当該特定利子の支払をする者又は当該特定金融機関等に提出したものとみなす。
art-42-2/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-14
A foreign financial institution, etc. or specified foreign corporation referred to in paragraph (8) or (11) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (8) or submitting the return specified in each item of paragraph (11) under the provisions of that paragraph, provide the person who pays the specified interest referred to in paragraph (8) or the specified financial institution, etc. referred to in paragraph (11) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or specified foreign corporation is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the specified interest or that specified financial institution, etc.
machine translation, not official
**第十五項** 前項の規定の適用がある場合における第九項及び第十二項の規定の適用については、第九項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第十二項中「非課税適用申告書が」とあるのは「非課税適用申告書に記載すべき事項が」と、「同項各号に定める申告書」とあるのは「同項各号に定める申告書に記載すべき事項」とする。
art-42-2/par-15 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-15
With regard to the application of the provisions of paragraphs (9) and (12) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "when the written application has been received" is deemed to be replaced with "when the matters have been provided", the phrase "a written application for a tax exemption has" in paragraph (12) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
machine translation, not official
**第十六項** 非課税適用申告書の提出期限その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-42-2/par-16 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-16
The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
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### 第四十二条の二の二（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents
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art-42-2-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2
**第一項** 第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により提出するこれらの規定に規定する報告書及び調書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。
art-42-2-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1
With regard to the reports and statements prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2) that are to be submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article), where the number calculated as provided by Order of the Ministry of Finance as the number of sheets of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year before the year preceding the year that includes the due date for submitting those statements and similar reports is 100 or more, the person required to submit those statements and similar reports must, notwithstanding those provisions, provide the matters prescribed in those provisions that are to be stated in those statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:
machine translation, not official
**一** 財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織をいう。）を使用する方法として財務省令で定める方法
art-42-2-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1/item-1
the method specified by Order of the Ministry of Finance as a method of using an electronic data processing system (meaning an electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology), which is used after notifying the district director in advance as provided by Order of the Ministry of Finance;
machine translation, not official
**二** 当該記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法
art-42-2-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1/item-2
the method of submitting an optical disc or any other recording medium specified by Order of the Ministry of Finance (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded.
machine translation, not official
**第二項** 調書等を提出すべき者（前項の規定に該当する者を除く。）は、その者が提出すべき調書等の記載事項を記録した光ディスク等の提出をもつて当該調書等の提出に代えることができる。
art-42-2-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-2
A person required to submit statements and similar reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the statements and similar reports that the person is required to submit have been recorded in lieu of submitting those statements and similar reports.
machine translation, not official
**第三項** 調書等を提出すべき者が、政令で定めるところにより所轄の税務署長（第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項に規定する税務署長をいう。）の承認を受けた場合には、その者は、これらの規定及び第一項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書等の記載事項を財務省令で定める税務署長に提供することができる。
art-42-2-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-3
If a person required to submit statements and similar reports has obtained, as provided by Cabinet Order, the approval of the competent district director (meaning the district director prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2)), the person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of those statements and similar reports to the district director specified by Order of the Ministry of Finance by either of the methods listed in the items of that paragraph.
machine translation, not official
**第四項** 第一項又は前項の規定により行われた記載事項の提供及び第二項の規定により行われた光ディスク等の提出については、第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により調書等の提出が行われたものとみなして、これらの規定並びに第八条の四第十項から第十四項まで、第九条の四の二第三項から第七項まで、第二十九条の二第九項から第十三項まで、第三十七条の十一の三第十二項から第十六項まで、第三十七条の十四第三十七項から第四十一項まで、第三十七条の十四の二第三十二項から第三十六項まで、第四十一条の二の三第三項から第七項まで及び次条の規定を適用する。
art-42-2-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-4
With regard to the provision of the required particulars made under the provisions of paragraph (1) or the preceding paragraph and the submission of an optical disc or similar medium made under the provisions of paragraph (2), the statements and similar reports are deemed to have been submitted under the provisions of Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2), and those provisions, Article 8-4, paragraphs (10) through (14), Article 9-4-2, paragraphs (3) through (7), Article 29-2, paragraphs (9) through (13), Article 37-11-3, paragraphs (12) through (16), Article 37-14, paragraphs (37) through (41), Article 37-14-2, paragraphs (32) through (36), Article 41-2-3, paragraphs (3) through (7) and the following Article apply.
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### 第四十二条の三（罰則） — Penal Provisions
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art-42-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3 · https://japanlaw.org/l/332AC0000000026/art-42-3
**第一項** 偽りその他不正の行為により、第三十七条の十三第十一項（第三十七条の十三の二第四項において準用する場合を含む。）の規定による所得税の還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-42-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1
If a person has received a refund of income tax under the provisions of Article 37-13, paragraph (11) (including as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4)) by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10,000,000 yen or less, or both.
machine translation, not official
**第二項** 前項の還付を受けた所得税の額が千万円を超えるときは、情状により、同項の罰金は、千万円を超えその還付を受けた所得税の額に相当する金額以下とすることができる。
art-42-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-2
If the amount of income tax refunded as referred to in the preceding paragraph exceeds 10,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 10,000,000 yen but not more than an amount equivalent to the amount of income tax refunded.
machine translation, not official
**第三項** 第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しないことにより、所得税法第百二十条第一項第三号（同法第百六十六条において準用する場合を含む。）に規定する所得税の額（同法第九十五条又は第百六十五条の六の規定により控除をされるべき金額がある場合には、同号の規定による計算をこれらの規定を適用しないでした所得税の額）につき所得税を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-42-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
If a person has evaded income tax with respect to the amount of income tax prescribed in Article 120, paragraph (1), item (iii) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (or, if there is an amount to be deducted under the provisions of Article 95 or 165-6 of that Act, the amount of income tax calculated under the provisions of that item without applying those provisions) by failing to file, by the due date for filing those returns, an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14), the person who committed the violation is punished by imprisonment for five years or less or a fine of 5,000,000 yen or less, or both.
machine translation, not official
**第四項** 前項の免れた所得税の額が五百万円を超えるときは、情状により、同項の罰金は、五百万円を超えその免れた所得税の額に相当する金額以下とすることができる。
art-42-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-4
If the amount of income tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be more than 5,000,000 yen but not more than an amount equivalent to the amount of income tax evaded.
machine translation, not official
**第五項** 正当な理由がなくて第二十八条の三第七項、第三十条の二第五項、第三十一条の二第八項、第三十三条の五第一項、第三十五条第九項、第三十六条の三第一項から第三項まで（第三十六条の五の規定によりみなして適用する場合を含む。）、第三十七条の二第一項若しくは第二項（第三十七条の四の規定によりみなして適用する場合及び第三十七条の五第三項（同条第五項の規定によりみなして適用する場合を含む。）において準用する場合を含む。）、第四十一条の三第一項、第四十一条の五第十三項若しくは第十四項又は第四十一条の十九の四第十四項の規定による修正申告書又は期限後申告書をこれらの申告書の提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-42-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-5
If a person has failed, without justifiable grounds, to file an amended return or a return filed after the due date under the provisions of Article 28-3, paragraph (7), Article 30-2, paragraph (5), Article 31-2, paragraph (8), Article 33-5, paragraph (1), Article 35, paragraph (9), Article 36-3, paragraphs (1) through (3) (including as applied by deeming pursuant to the provisions of Article 36-5), Article 37-2, paragraph (1) or (2) (including as applied by deeming pursuant to the provisions of Article 37-4 and as applied mutatis mutandis pursuant to Article 37-5, paragraph (3) (including as applied by deeming pursuant to the provisions of paragraph (5) of that Article)), Article 41-3, paragraph (1), Article 41-5, paragraph (13) or (14) or Article 41-19-4, paragraph (14) by the due date for filing those returns, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第六項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-42-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
machine translation, not official
**一** 第四十一条の十三の二第二項において準用する所得税法第百八十条第一項に規定する要件に該当しないにもかかわらず偽りの申請をして第四十一条の十三の二第二項において準用する同法第百八十条第一項に規定する証明書の交付を受けたとき、第四十一条の十三の二第二項において準用する同法第百八十条第二項の規定による届出若しくは通知をしなかつたとき、又は第四十一条の十三の二第二項において準用する同法第百八十条第四項の規定による通知をしなかつたとき。
art-42-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-1
when the person, despite not meeting the requirements prescribed in Article 180, paragraph (1) of the Income Tax Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has made a false application and received the issuance of the certificate prescribed in Article 180, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), has failed to make the notification or give the notice under the provisions of Article 180, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2), or has failed to give the notice under the provisions of Article 180, paragraph (4) of that Act as applied mutatis mutandis pursuant to Article 41-13-2, paragraph (2);
machine translation, not official
**二** 第八条の四第九項に規定する報告書、第九条の四の二第二項に規定する上場証券投資信託等の償還金等の支払調書、第二十九条の二第六項に規定する特定新株予約権の付与に関する調書若しくは同条第七項に規定する特定株式等の異動状況に関する調書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四第三十五項に規定する報告書、第三十七条の十四の二第二十七項に規定する報告書若しくは第四十一条の二の三第二項に規定する調書をこれらの報告書若しくは調書の提出期限までに税務署長に提出せず、又はこれらの報告書若しくは調書に偽りの記載若しくは記録をして税務署長に提出したとき。
art-42-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-2
when the person has failed to submit the report prescribed in Article 8-4, paragraph (9), the payment report on redemption money, etc. of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (2), the report on the granting of specified share options prescribed in Article 29-2, paragraph (6) or the report on changes of specified shares, etc. prescribed in paragraph (7) of the Article, the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14, paragraph (35), the report prescribed in Article 37-14-2, paragraph (27) or the statement prescribed in Article 41-2-3, paragraph (2), to the district director no later than the due date for submitting such report or statement, or has made false entries or records in such report or statement and has submitted the report or statement to the district director;
machine translation, not official
**三** 第八条の四第四項若しくは第五項に規定する通知書、第三十七条の十一の三第七項に規定する報告書、第三十七条の十四の二第二十八項に規定する報告書若しくは第四十一条の十二の二第八項若しくは第九項に規定する通知書をこれらの通知書若しくは報告書の交付の期限までにこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付せず、若しくはこれらの通知書若しくは報告書に偽りの記載をして当該居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき、又は第八条の四第六項、第三十七条の十一の三第九項、第三十七条の十四の二第二十九項若しくは第四十一条の十二の二第十項の規定による電磁的方法により偽りの事項を提供したとき。
art-42-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-3
when the person has failed to deliver the written notice prescribed in Article 8-4, paragraph (4) or paragraph (5), the report prescribed in Article 37-11-3, paragraph (7), the report prescribed in Article 37-14-2, paragraph (28) or the written notice prescribed in Article 41-12-2, paragraph (8) or (9) to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in these provisions, no later than the due date for delivering such written notice or report, or has made false entries or records in such written notice or report and has delivered the written notice or report to the resident, nonresident with a permanent establishment, or person receiving the payment, or when the person has provided false matters by electronic or magnetic means pursuant to the provisions of Article 8-4, paragraph (6), Article 37-11-3, paragraph (9), Article 37-14-2, paragraph (29) or Article 41-12-2, paragraph (10);
machine translation, not official
**四** 正当な理由がないのに第八条の四第六項ただし書、第三十七条の十一の三第八項ただし書、同条第九項ただし書、第三十七条の十四の二第二十九項ただし書若しくは第四十一条の十二の二第十項ただし書の規定による請求を拒み、又は第八条の四第六項ただし書に規定する通知書、第三十七条の十一の三第八項ただし書若しくは同条第九項ただし書に規定する報告書、第三十七条の十四の二第二十九項ただし書に規定する報告書若しくは第四十一条の十二の二第十項ただし書に規定する通知書に偽りの記載をしてこれらの規定に規定する居住者若しくは恒久的施設を有する非居住者若しくは支払を受ける者に交付したとき。
art-42-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-4
when the person has refused a request under the proviso of Article 8-4, paragraph (6), the proviso of Article 37-11-3, paragraph (8), the proviso of paragraph (9) of that Article, the proviso of Article 37-14-2, paragraph (29) or the proviso of Article 41-12-2, paragraph (10) without justifiable grounds, or has made false entries or records in the written notice prescribed in the proviso of Article 8-4, paragraph (6), the report prescribed in the proviso of Article 37-11-3, paragraph (8) or the proviso of paragraph (9) of that Article, the report prescribed in the proviso of Article 37-14-2, paragraph (29) or the written notice prescribed in the proviso of Article 41-12-2, paragraph (10) and has delivered it to the resident, nonresident with a permanent establishment, or person receiving the payment prescribed in those provisions;
machine translation, not official
**五** 第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項若しくは第四十一条の二の三第三項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-42-3/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-5
when the person has failed to answer or has given a false answer to the questions asked by the relevant officials pursuant to the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has refused, obstructed, or avoided the inspection under those provisions;
machine translation, not official
**六** 第八条の四第十項、第九条の四の二第三項、第二十九条の二第九項、第三十七条の十一の三第十二項、第三十七条の十四第三十七項、第三十七条の十四の二第三十二項又は第四十一条の二の三第三項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-42-3/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-6
when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles under the provisions of Article 8-4, paragraph (10), Article 9-4-2, paragraph (3), Article 29-2, paragraph (9), Article 37-11-3, paragraph (12), Article 37-14, paragraph (37), Article 37-14-2, paragraph (32) or Article 41-2-3, paragraph (3), or has presented or submitted books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第七項** 法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この条において同じ。）を含む。以下この項及び次項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して第一項、第三項、第五項又は前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対してこれらの規定の罰金刑を科する。
art-42-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-7
When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph and the following paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in paragraph (1), (3) or (5) or the preceding paragraph with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in those provisions.
machine translation, not official
**第八項** 前項の規定により第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
art-42-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-8
The period of prescription in the case where a fine is imposed on a corporation or individual pursuant to the provisions of the preceding paragraph with respect to a violation set forth in paragraph (1) or (3) is governed by the period of prescription for the offenses under those provisions.
machine translation, not official
**第九項** 人格のない社団等について第七項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-42-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-9
Where the provisions of paragraph (7) apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
machine translation, not official
---
## Cites
- art-41-3-11/par-2: 前項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-3: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-4: この条 → 租税特別措置法 第四十一条の三の十一 (Article 41-3-11), art-41-3-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-11
- art-41-3-11/par-4/item-1: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-41-3-11/par-4/item-2: 所得税法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-29
- art-41-3-11/par-4/item-3: 所得税法第二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-41-3-11/par-4/item-4: 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-41-3-11/par-4/item-5: 所得税法第二十八条第三項 → 所得税法 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/en/income-tax-act/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/art-28/par-3
- art-41-3-11/par-4/item-5: 同条第四項 → 所得税法 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/en/income-tax-act/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/art-28/par-4
- art-41-3-11/par-4/item-6: 所得税法第三十五条第二項第一号 → 所得税法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-2/item-1
- art-41-3-11/par-4/item-7: 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-41-3-11/par-5: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-3-11/par-5: 同条第二項第一号 → 所得税法 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-22/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-22/par-2/item-1
- art-41-3-11/par-5: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-5: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-6: 所得税法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/en/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- art-41-3-11/par-6: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-7: 第二項 → 租税特別措置法 第四十一条の三の十一第二項 (Article 41-3-11, paragraph (2)), art-41-3-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-2
- art-41-3-11/par-7: 前項 → 租税特別措置法 第四十一条の三の十一第六項 (Article 41-3-11, paragraph (6)), art-41-3-11/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-6
- art-41-3-11/par-7: 第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-11/par-7: 第三項 → 租税特別措置法 第四十一条の三の十一第三項 (Article 41-3-11, paragraph (3)), art-41-3-11/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-3
- art-41-3-12/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-41-3-12/par-1: 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-41-3-12/par-1: 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-41-3-12/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-41-3-12/par-1: この項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-1: この条 → 租税特別措置法 第四十一条の三の十二 (Article 41-3-12), art-41-3-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12
- art-41-3-12/par-1: 前条第一項 → 租税特別措置法 第四十一条の三の十一第一項 (Article 41-3-11, paragraph (1)), art-41-3-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-11/par-1
- art-41-3-12/par-2: 前項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-3: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-4: 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-41-3-12/par-4: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-5: 第三項 → 租税特別措置法 第四十一条の三の十二第三項 (Article 41-3-12, paragraph (3)), art-41-3-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-3
- art-41-3-12/par-5: 前項 → 租税特別措置法 第四十一条の三の十二第四項 (Article 41-3-12, paragraph (4)), art-41-3-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
- art-41-3-12/par-6: 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-41-3-12/par-6: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-6: この項 → 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-41-3-12/par-7: 第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-7/item-1: 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-41-3-12/par-7/item-1: 租税特別措置法第四十一条の三の十二第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-3-12/par-7/item-2: 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-41-3-12/par-7/item-2: 租税特別措置法第四十一条の三の十二第一項 → 租税特別措置法 第四十一条の三の十二第一項 (Article 41-3-12, paragraph (1)), art-41-3-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-1
- art-41-4/par-1: 所得税法第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-4/par-1: 次項 → 租税特別措置法 第四十一条の四第二項 (Article 41-4, paragraph (2)), art-41-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-2
- art-41-4/par-2: 前項 → 租税特別措置法 第四十一条の四第一項 (Article 41-4, paragraph (1)), art-41-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4/par-1
- art-41-4-2/par-1: 所得税法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1
- art-41-4-2/par-1: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2
- art-41-4-2/par-1: 同法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-41-4-2/par-1: 第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-4-2/par-1: この項 → 租税特別措置法 第四十一条の四の二第一項 (Article 41-4-2, paragraph (1)), art-41-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1
- art-41-4-2/par-2: この条 → 租税特別措置法 第四十一条の四の二 (Article 41-4-2), art-41-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2
- art-41-4-2/par-2/item-1: 民法第六百六十七条第一項 → e-Gov law 129AC0000000089, 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — not held in this collection
- art-41-4-2/par-3: 第一項 → 租税特別措置法 第四十一条の四の二第一項 (Article 41-4-2, paragraph (1)), art-41-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-1
- art-41-4-2/par-3: 前項 → 租税特別措置法 第四十一条の四の二第二項 (Article 41-4-2, paragraph (2)), art-41-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-2/par-2
- art-41-4-3/par-1: 所得税法第二十六条第二項 → 所得税法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/en/income-tax-act/art-26/par-2 · https://japanlaw.org/l/340AC0000000033/art-26/par-2
- art-41-4-3/par-1: 第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-4-3/par-2: この条 → 租税特別措置法 第四十一条の四の三 (Article 41-4-3), art-41-4-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3
- art-41-4-3/par-2/item-1: 所得税法第二条第一項第八号 → 所得税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8
- art-41-4-3/par-2/item-1: 同法第三十七条 → 所得税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/income-tax-act/art-37 · https://japanlaw.org/l/340AC0000000033/art-37
- art-41-4-3/par-2/item-2: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-4-3/par-2/item-2: この号 → 租税特別措置法 第四十一条の四の三第二項第二号 (Article 41-4-3, paragraph (2), item (ii)), art-41-4-3/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2/item-2
- art-41-4-3/par-3: 所得税法第三十八条 → 所得税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/income-tax-act/art-38 · https://japanlaw.org/l/340AC0000000033/art-38
- art-41-4-3/par-3: 同条第二項第一号 → 所得税法 第三十八条第二項第一号 (Article 38, paragraph (2), item (i)), art-38/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-38/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-38/par-2/item-1
- art-41-4-3/par-3: 第一項 → 租税特別措置法 第四十一条の四の三第一項 (Article 41-4-3, paragraph (1)), art-41-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-1
- art-41-4-3/par-4: 前二項 → 租税特別措置法 第四十一条の四の三第三項 (Article 41-4-3, paragraph (3)), art-41-4-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-3
- art-41-4-3/par-4: 前二項 → 租税特別措置法 第四十一条の四の三第二項 (Article 41-4-3, paragraph (2)), art-41-4-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-2
- art-41-4-3/par-4: 第一項 → 租税特別措置法 第四十一条の四の三第一項 (Article 41-4-3, paragraph (1)), art-41-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-4-3/par-1
- art-41-5/par-1: 所得税法第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-5/par-1: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5/par-1: 第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- art-41-5/par-1: この項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5/par-2: 前項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5/par-3: 前項 → 租税特別措置法 第四十一条の五第二項 (Article 41-5, paragraph (2)), art-41-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-2
- art-41-5/par-3: 第一項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5/par-4: 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-41-5/par-4: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5/par-4: この項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-4: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-41-5/par-4: 第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- art-41-5/par-5: 第二項 → 租税特別措置法 第四十一条の五第二項 (Article 41-5, paragraph (2)), art-41-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-2
- art-41-5/par-5: 前項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-6: 第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-6: 第三項 → 租税特別措置法 第四十一条の五第三項 (Article 41-5, paragraph (3)), art-41-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-3
- art-41-5/par-6: 前項 → 租税特別措置法 第四十一条の五第五項 (Article 41-5, paragraph (5)), art-41-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-5
- art-41-5/par-7: この条 → 租税特別措置法 第四十一条の五 (Article 41-5), art-41-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
- art-41-5/par-7/item-1: 同条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5/par-7/item-1: 次項 → 租税特別措置法 第四十一条の五第八項 (Article 41-5, paragraph (8)), art-41-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-8
- art-41-5/par-7/item-1: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-5/par-7/item-1: この項 → 租税特別措置法 第四十一条の五第七項 (Article 41-5, paragraph (7)), art-41-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7
- art-41-5/par-7/item-1: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/en/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- art-41-5/par-7/item-1: 次条第一項 → 租税特別措置法 第四十一条の五の二第一項 (Article 41-5-2, paragraph (1)), art-41-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
- art-41-5/par-7/item-1: 第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-41-5/par-7/item-1: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-41-5/par-7/item-1: 第三十一条第二項 → 租税特別措置法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2
- art-41-5/par-7/item-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-5/par-7/item-1: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/en/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- art-41-5/par-7/item-1: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-41-5/par-7/item-1: この号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- art-41-5/par-7/item-1: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- art-41-5/par-7/item-1/sub-4: 第三十一条第二項 → 租税特別措置法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2
- art-41-5/par-7/item-2: 所得税法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-41-5/par-7/item-4: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-41-5/par-7/item-4: この号 → 租税特別措置法 第四十一条の五第七項第四号 (Article 41-5, paragraph (7), item (iv)), art-41-5/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-4
- art-41-5/par-8: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-41-5/par-8: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-5/par-8: 所得税法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- art-41-5/par-8: 第十項 → 租税特別措置法 第四十一条の五第十項 (Article 41-5, paragraph (10)), art-41-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-10
- art-41-5/par-8: 租税特別措置法第四十一条の五第八項 → 租税特別措置法 第四十一条の五第八項 (Article 41-5, paragraph (8)), art-41-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-8
- art-41-5/par-8: 次項 → 租税特別措置法 第四十一条の五第九項 (Article 41-5, paragraph (9)), art-41-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-9
- art-41-5/par-9: 所得税法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/en/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-41-5/par-9: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-41-5/par-9: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-5/par-9: 租税特別措置法第四十一条の五第九項 → 租税特別措置法 第四十一条の五第九項 (Article 41-5, paragraph (9)), art-41-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-9
- art-41-5/par-10: 所得税法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-41-5/par-10: 同法第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-41-5/par-10: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-41-5/par-10: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-5/par-10: 租税特別措置法第四十一条の五第十項 → 租税特別措置法 第四十一条の五第十項 (Article 41-5, paragraph (10)), art-41-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-10
- art-41-5/par-11: 前三項 → 租税特別措置法 第四十一条の五第十項 (Article 41-5, paragraph (10)), art-41-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-10
- art-41-5/par-11: 前三項 → 租税特別措置法 第四十一条の五第八項 (Article 41-5, paragraph (8)), art-41-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-8
- art-41-5/par-11: 第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-11: 前三項 → 租税特別措置法 第四十一条の五第九項 (Article 41-5, paragraph (9)), art-41-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-9
- art-41-5/par-11: 第一項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5/par-12: 第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の二 (Article 2, paragraph (1), item (xxxiii-2)), art-2/par-1/item-33-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-2
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の三 (Article 2, paragraph (1), item (xxxiii-3)), art-2/par-1/item-33-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-3
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の四 (Article 2, paragraph (1), item (xxxiii-4)), art-2/par-1/item-33-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-4
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の三 (Article 2, paragraph (1), item (xxxiv-3)), art-2/par-1/item-34-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-3
- art-41-5/par-12/item-1: 租税特別措置法第四十一条の五 → 租税特別措置法 第四十一条の五 (Article 41-5), art-41-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4
- art-41-5/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の五 (Article 2, paragraph (1), item (xxxiv-5)), art-2/par-1/item-34-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-5
- art-41-5/par-12/item-2: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-5/par-12/item-2: 同条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/income-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2
- art-41-5/par-12/item-2: 同条第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3
- art-41-5/par-12/item-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 · https://japanlaw.org/l/340AC0000000033/art-71
- art-41-5/par-12/item-2: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-41-5/par-12/item-2: 租税特別措置法第四十一条の五第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-12/item-2: 租税特別措置法第四十一条の五 → 租税特別措置法 第四十一条の五 (Article 41-5), art-41-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
- art-41-5/par-12/item-3: 所得税法第百二十三条 → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/en/income-tax-act/art-123 · https://japanlaw.org/l/340AC0000000033/art-123
- art-41-5/par-12/item-3: 同条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-41-5/par-12/item-3: 同条第二項第五号 → 所得税法 第百二十三条第二項第五号 (Article 123, paragraph (2), item (v)), art-123/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-123/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-5
- art-41-5/par-12/item-3: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-41-5/par-12/item-3: 租税特別措置法第四十一条の五第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-12/item-4: 同法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-41-5/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五第十二項第四号 (Article 41-5, paragraph (12), item (iv)), art-41-5/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-4
- art-41-5/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五第十二項第三号 (Article 41-5, paragraph (12), item (iii)), art-41-5/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-3
- art-41-5/par-12/item-5: 第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五第十二項第二号 (Article 41-5, paragraph (12), item (ii)), art-41-5/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-2
- art-41-5/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五第十二項第一号 (Article 41-5, paragraph (12), item (i)), art-41-5/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-12/item-1
- art-41-5/par-13: 第一項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5/par-14: 第四項 → 租税特別措置法 第四十一条の五第四項 (Article 41-5, paragraph (4)), art-41-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-4
- art-41-5/par-15: 前二項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-41-5/par-15: 前二項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-41-5/par-15: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-41-5/par-15: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-41-5/par-16: 前項 → 租税特別措置法 第四十一条の五第十五項 (Article 41-5, paragraph (15)), art-41-5/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-15
- art-41-5/par-16: 第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-41-5/par-16: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-41-5/par-16/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-41-5/par-16/item-1: 第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-41-5/par-16/item-1: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-41-5/par-16/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-41-5/par-16/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-41-5/par-16/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-41-5/par-16/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-41-5/par-16/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-41-5/par-16/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-41-5/par-16/item-2: 第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-41-5/par-16/item-2: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-41-5/par-16/item-2: 租税特別措置法第二条第一項第十号 → 租税特別措置法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
- art-41-5/par-16/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-41-5/par-16/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-41-5/par-16/item-3: 前号 → 租税特別措置法 第四十一条の五第十六項第二号 (Article 41-5, paragraph (16), item (ii)), art-41-5/par-16/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-16/item-2
- art-41-5-2/par-1: 所得税法第六十九条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-5-2/par-1: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5-2/par-1: 第三項第二号 → 租税特別措置法 第三十一条第三項第二号 (Article 31, paragraph (3), item (ii)), art-31/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-2
- art-41-5-2/par-1: この項 → 租税特別措置法 第四十一条の五の二第一項 (Article 41-5-2, paragraph (1)), art-41-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
- art-41-5-2/par-2: 前項 → 租税特別措置法 第四十一条の五の二第一項 (Article 41-5-2, paragraph (1)), art-41-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
- art-41-5-2/par-3: 前項 → 租税特別措置法 第四十一条の五の二第二項 (Article 41-5-2, paragraph (2)), art-41-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-2
- art-41-5-2/par-3: 第一項 → 租税特別措置法 第四十一条の五の二第一項 (Article 41-5-2, paragraph (1)), art-41-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
- art-41-5-2/par-4: 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-41-5-2/par-4: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5-2/par-4: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-41-5-2/par-4: この項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-5: 第二項 → 租税特別措置法 第四十一条の五の二第二項 (Article 41-5-2, paragraph (2)), art-41-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-2
- art-41-5-2/par-5: 前項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-6: 第三項 → 租税特別措置法 第四十一条の五の二第三項 (Article 41-5-2, paragraph (3)), art-41-5-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-3
- art-41-5-2/par-6: 前項 → 租税特別措置法 第四十一条の五の二第五項 (Article 41-5-2, paragraph (5)), art-41-5-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-5
- art-41-5-2/par-6: 第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-7: この条 → 租税特別措置法 第四十一条の五の二 (Article 41-5-2), art-41-5-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2
- art-41-5-2/par-7/item-1: 同条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-5-2/par-7/item-1: この号 → 租税特別措置法 第四十一条の五の二第七項第一号 (Article 41-5-2, paragraph (7), item (i)), art-41-5-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-1
- art-41-5-2/par-7/item-1: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-5-2/par-7/item-1: 次項 → 租税特別措置法 第四十一条の五の二第八項 (Article 41-5-2, paragraph (8)), art-41-5-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-8
- art-41-5-2/par-7/item-1: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/en/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- art-41-5-2/par-7/item-1: 第三十一条第二項 → 租税特別措置法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2
- art-41-5-2/par-7/item-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-5-2/par-7/item-1: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/en/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- art-41-5-2/par-7/item-1: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-41-5-2/par-7/item-1: 前条第一項 → 租税特別措置法 第四十一条の五第一項 (Article 41-5, paragraph (1)), art-41-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-1
- art-41-5-2/par-7/item-1: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- art-41-5-2/par-7/item-1/sub-4: 第三十一条第二項 → 租税特別措置法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2
- art-41-5-2/par-7/item-2: 所得税法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-41-5-2/par-7/item-4: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-41-5-2/par-7/item-4: この号 → 租税特別措置法 第四十一条の五の二第七項第四号 (Article 41-5-2, paragraph (7), item (iv)), art-41-5-2/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-4
- art-41-5-2/par-8: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-41-5-2/par-8: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-5-2/par-8: 所得税法第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- art-41-5-2/par-8: 租税特別措置法第四十一条の五の二第八項 → 租税特別措置法 第四十一条の五の二第八項 (Article 41-5-2, paragraph (8)), art-41-5-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-8
- art-41-5-2/par-8: 次項 → 租税特別措置法 第四十一条の五の二第九項 (Article 41-5-2, paragraph (9)), art-41-5-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-9
- art-41-5-2/par-8: 第十項 → 租税特別措置法 第四十一条の五の二第十項 (Article 41-5-2, paragraph (10)), art-41-5-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-10
- art-41-5-2/par-9: 所得税法第百四十条第一項 → 所得税法 第百四十条第一項 (Article 140, paragraph (1)), art-140/par-1 — https://japanlaw.org/en/income-tax-act/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/art-140/par-1
- art-41-5-2/par-9: 第百四十一条第一項 → 所得税法 第百四十一条第一項 (Article 141, paragraph (1)), art-141/par-1 — https://japanlaw.org/en/income-tax-act/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/art-141/par-1
- art-41-5-2/par-9: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-5-2/par-9: 租税特別措置法第四十一条の五の二第九項 → 租税特別措置法 第四十一条の五の二第九項 (Article 41-5-2, paragraph (9)), art-41-5-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-9
- art-41-5-2/par-10: 所得税法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 · https://japanlaw.org/l/340AC0000000033/art-140/par-5
- art-41-5-2/par-10: 同法第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 · https://japanlaw.org/l/340AC0000000033/art-141/par-4
- art-41-5-2/par-10: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-41-5-2/par-10: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-5-2/par-10: 租税特別措置法第四十一条の五の二第十項 → 租税特別措置法 第四十一条の五の二第十項 (Article 41-5-2, paragraph (10)), art-41-5-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-10
- art-41-5-2/par-11: 前三項 → 租税特別措置法 第四十一条の五の二第八項 (Article 41-5-2, paragraph (8)), art-41-5-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-8
- art-41-5-2/par-11: 第一項 → 租税特別措置法 第四十一条の五の二第一項 (Article 41-5-2, paragraph (1)), art-41-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-1
- art-41-5-2/par-11: 前三項 → 租税特別措置法 第四十一条の五の二第九項 (Article 41-5-2, paragraph (9)), art-41-5-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-9
- art-41-5-2/par-11: 前三項 → 租税特別措置法 第四十一条の五の二第十項 (Article 41-5-2, paragraph (10)), art-41-5-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-10
- art-41-5-2/par-11: 第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-12: 第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の二 (Article 2, paragraph (1), item (xxxiii-2)), art-2/par-1/item-33-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-2
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の三 (Article 2, paragraph (1), item (xxxiii-3)), art-2/par-1/item-33-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-3
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の四 (Article 2, paragraph (1), item (xxxiii-4)), art-2/par-1/item-33-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-4
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の三 (Article 2, paragraph (1), item (xxxiv-3)), art-2/par-1/item-34-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-3
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4
- art-41-5-2/par-12/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の五 (Article 2, paragraph (1), item (xxxiv-5)), art-2/par-1/item-34-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-5
- art-41-5-2/par-12/item-1: 租税特別措置法第四十一条の五の二 → 租税特別措置法 第四十一条の五の二 (Article 41-5-2), art-41-5-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2
- art-41-5-2/par-12/item-2: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-5-2/par-12/item-2: 同条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/income-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2
- art-41-5-2/par-12/item-2: 同条第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3
- art-41-5-2/par-12/item-2: 第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 · https://japanlaw.org/l/340AC0000000033/art-71
- art-41-5-2/par-12/item-2: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-41-5-2/par-12/item-2: 租税特別措置法第四十一条の五の二 → 租税特別措置法 第四十一条の五の二 (Article 41-5-2), art-41-5-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2
- art-41-5-2/par-12/item-2: 租税特別措置法第四十一条の五の二第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-12/item-3: 所得税法第百二十三条 → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/en/income-tax-act/art-123 · https://japanlaw.org/l/340AC0000000033/art-123
- art-41-5-2/par-12/item-3: 同条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-41-5-2/par-12/item-3: 同条第二項第五号 → 所得税法 第百二十三条第二項第五号 (Article 123, paragraph (2), item (v)), art-123/par-2/item-5 — https://japanlaw.org/en/income-tax-act/art-123/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-5
- art-41-5-2/par-12/item-3: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-41-5-2/par-12/item-3: 租税特別措置法第四十一条の五の二第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-5-2/par-12/item-4: 同法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-41-5-2/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五の二第十二項第一号 (Article 41-5-2, paragraph (12), item (i)), art-41-5-2/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-1
- art-41-5-2/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五の二第十二項第三号 (Article 41-5-2, paragraph (12), item (iii)), art-41-5-2/par-12/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-3
- art-41-5-2/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五の二第十二項第二号 (Article 41-5-2, paragraph (12), item (ii)), art-41-5-2/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-2
- art-41-5-2/par-12/item-5: 前各号 → 租税特別措置法 第四十一条の五の二第十二項第四号 (Article 41-5-2, paragraph (12), item (iv)), art-41-5-2/par-12/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-12/item-4
- art-41-5-2/par-12/item-5: 第四項 → 租税特別措置法 第四十一条の五の二第四項 (Article 41-5-2, paragraph (4)), art-41-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-4
- art-41-7/par-2: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000033/art-74/par-2
- art-41-7/par-2: 前項 → 租税特別措置法 第四十一条の七第一項 (Article 41-7, paragraph (1)), art-41-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1
- art-41-7/par-3: 第一項 → 租税特別措置法 第四十一条の七第一項 (Article 41-7, paragraph (1)), art-41-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-7/par-1
- art-41-8/par-1/item-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第七条第一号 → e-Gov law 424AC0000000068, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-41-8/par-1/item-1: 次号 → 租税特別措置法 第四十一条の八第一項第二号 (Article 41-8, paragraph (1), item (ii)), art-41-8/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-2
- art-41-8/par-1/item-1/sub-1: 同法第三百二十八条 → e-Gov law 325AC0000000226, 第三百二十八条 (Article 328), art-328 — not held in this collection
- art-41-8/par-1/item-1/sub-1: 同法第七百三十六条第三項 → e-Gov law 325AC0000000226, 第七百三十六条第三項 (Article 736, paragraph (3)), art-736/par-3 — not held in this collection
- art-41-8/par-1/item-1/sub-1: 第三号 → 租税特別措置法 第四十一条の八第一項第三号 (Article 41-8, paragraph (1), item (iii)), art-41-8/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3
- art-41-8/par-1/item-1/sub-1: この号 → 租税特別措置法 第四十一条の八第一項第一号 (Article 41-8, paragraph (1), item (i)), art-41-8/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1
- art-41-8/par-1/item-1/sub-2: 第三号 → 租税特別措置法 第四十一条の八第一項第三号 (Article 41-8, paragraph (1), item (iii)), art-41-8/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-3
- art-41-8/par-1/item-3/sub-2: 国民年金法（昭和三十四年法律第百四十一号）第十五条第二号 → 国民年金法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/national-pension-act/art-15/par-1/item-2 · https://japanlaw.org/l/334AC0000000141/art-15/par-1/item-2
- art-41-8/par-1/item-3/sub-2: 同条第三号 → 国民年金法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/national-pension-act/art-15/par-1/item-3 · https://japanlaw.org/l/334AC0000000141/art-15/par-1/item-3
- art-41-8/par-1/item-5: 母子及び父子並びに寡婦福祉法（昭和三十九年法律第百二十九号）第三十一条第二号 → e-Gov law 339AC0000000129, 第三十一条第一項第二号 (Article 31, paragraph (1), item (ii)), art-31/par-1/item-2 — not held in this collection
- art-41-8/par-1/item-5: 同法第三十一条の十 → e-Gov law 339AC0000000129, 第三十一条の十 (Article 31-10), art-31-10 — not held in this collection
- art-41-8/par-2: 児童福祉法第六条 → e-Gov law 322AC0000000164, 第六条 (Article 6), art-6 — not held in this collection
- art-41-8/par-2: 第一号 → 租税特別措置法 第四十一条の八第二項第一号 (Article 41-8, paragraph (2), item (i)), art-41-8/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-1
- art-41-8/par-2/item-1: 児童福祉法第二十七条第一項第三号 → e-Gov law 322AC0000000164, 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — not held in this collection
- art-41-8/par-2/item-1: 第二十七条の二第一項 → e-Gov law 322AC0000000164, 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — not held in this collection
- art-41-8/par-2/item-1: 同法第四十一条 → e-Gov law 322AC0000000164, 第四十一条 (Article 41), art-41 — not held in this collection
- art-41-8/par-2/item-2: 前号 → 租税特別措置法 第四十一条の八第二項第一号 (Article 41-8, paragraph (2), item (i)), art-41-8/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-2/item-1
- art-41-8/par-3: この項 → 租税特別措置法 第四十一条の八第三項 (Article 41-8, paragraph (3)), art-41-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-3
- art-41-9/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-9/par-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-9/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-9/par-1: この条 → 租税特別措置法 第四十一条の九 (Article 41-9), art-41-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9 · https://japanlaw.org/l/332AC0000000026/art-41-9
- art-41-9/par-1: この項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-41-9/par-2: 所得税法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000033/appdx-1
- art-41-9/par-2: 第四項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-41-9/par-2: 同条第二項 → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- art-41-9/par-2: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-41-9/par-2: 次項 → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3
- art-41-9/par-4: 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-41-9/par-4: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-41-9/par-4: 同法第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1
- art-41-9/par-4: 租税特別措置法第四十一条の九第二項 → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
- art-41-9/par-4: 前項 → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3
- art-41-9/par-5: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225
- art-41-9/par-5: 前項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4
- art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
- art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3
- art-41-10/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7
- art-41-10/par-1: 所得税法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8
- art-41-10/par-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-10/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-10/par-1: この条 → 租税特別措置法 第四十一条の十 (Article 41-10), art-41-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-10 · https://japanlaw.org/l/332AC0000000026/art-41-10
- art-41-10/par-1: 次条 → 租税特別措置法 第四十一条の十一 (Article 41-11), art-41-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-11 · https://japanlaw.org/l/332AC0000000026/art-41-11
- art-41-10/par-2: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-41-10/par-2: 前項 → 租税特別措置法 第四十一条の十第一項 (Article 41-10, paragraph (1)), art-41-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1
- art-41-10/par-3: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-41-11/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-41-12/par-1: 東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項 → e-Gov law 361AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-41-12/par-1: 同法第十条第一項 → e-Gov law 361AC0000000045, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-41-12/par-1: 民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項 → e-Gov law 362AC0000000062, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-12/par-1: 同法第八条第三項 → e-Gov law 362AC0000000062, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- art-41-12/par-1: 次項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-1: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-12/par-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-12/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-12/par-3: 第六項 → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-3: 第五項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-4: 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-41-12/par-4: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-41-12/par-4: 同法第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1
- art-41-12/par-4: 租税特別措置法第四十一条の十二第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-4: 前項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-5: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-5: 前項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-6: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-41-12/par-6: 同条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-41-12/par-6: 前項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-6: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-6: 第四項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-7/item-1: 外貨公債の発行に関する法律第一条第一項 → e-Gov law 338AC0000000063, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-41-12/par-7/item-1: 第三項 → e-Gov law 338AC0000000063, 第一条第三項 (Article 1, paragraph (3)), art-1/par-3 — not held in this collection
- art-41-12/par-7/item-1: 同法第四条 → e-Gov law 338AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-41-12/par-7/item-3: 預金保険法第二条第二項第五号 → e-Gov law 346AC0000000034, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-8: 第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-8: 第一項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
- art-41-12/par-8: 前項 → 租税特別措置法 第四十一条の十二第七項 (Article 41-12, paragraph (7)), art-41-12/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7
- art-41-12-2/par-1: 所得税法第二条第一項第八号 → 所得税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8
- art-41-12-2/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-41-12-2/par-1: 同項 → 租税特別措置法 第四十一条の十二の二第六項 (Article 41-12-2, paragraph (6)), art-41-12-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6
- art-41-12-2/par-1: 第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
- art-41-12-2/par-1: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-1: 第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-12-2/par-1/item-1: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-1/item-2: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-2: 次項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-12-2/par-3: 第六項 → 租税特別措置法 第四十一条の十二の二第六項 (Article 41-12-2, paragraph (6)), art-41-12-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6
- art-41-12-2/par-3: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-3: 第十三項 → 租税特別措置法 第四十一条の十二の二第十三項 (Article 41-12-2, paragraph (13)), art-41-12-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-13
- art-41-12-2/par-3: 第十二項 → 租税特別措置法 第四十一条の十二の二第十二項 (Article 41-12-2, paragraph (12)), art-41-12-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-12
- art-41-12-2/par-3: 第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- art-41-12-2/par-5: 同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-41-12-2/par-5: 所得税法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41-12-2/par-5: 第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-12-2/par-5: 前項 → 租税特別措置法 第四十一条の十二の二第四項 (Article 41-12-2, paragraph (4)), art-41-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
- art-41-12-2/par-6: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-6/item-1: 第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-41-12-2/par-6/item-1: 第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
- art-41-12-2/par-6/item-1: この号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-12-2/par-6/item-1: 第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- art-41-12-2/par-6/item-1: 前条第七項第一号 → 租税特別措置法 第四十一条の十二第七項第一号 (Article 41-12, paragraph (7), item (i)), art-41-12/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-1
- art-41-12-2/par-6/item-1/sub-3: 第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-41-12-2/par-6/item-3/sub-1: 第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-12-2/par-6/item-3/sub-2: 第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-12-2/par-6/item-3/sub-3: 第三十七条の十一の三第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-1
- art-41-12-2/par-7: 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-41-12-2/par-7: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-41-12-2/par-7: 同法第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1
- art-41-12-2/par-7: 第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-12-2/par-7: 第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-41-12-2/par-7: 第二項から第四項まで → 租税特別措置法 第四十一条の十二の二第四項 (Article 41-12-2, paragraph (4)), art-41-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
- art-41-12-2/par-7: 租税特別措置法第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-12-2/par-8: この項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-8: この条 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-12-2/par-8: 次項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-41-12-2/par-9: 前項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-10: 前二項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-10: 前二項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-41-12-2/par-10: 第八条の四第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
- art-41-12-2/par-11: 第八項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-11: 前項 → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-41-12-2/par-11: 第九項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-41-12-2/par-12: 前項 → 租税特別措置法 第四十一条の十二の二第十一項 (Article 41-12-2, paragraph (11)), art-41-12-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-11
- art-41-12-2/par-12: 第八項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-13: 第八項から第十一項まで → 租税特別措置法 第四十一条の十二の二第十一項 (Article 41-12-2, paragraph (11)), art-41-12-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-11
- art-41-12-2/par-13: 第八項から第十一項まで → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-13: 第八項から第十一項まで → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-41-12-2/par-13: 第八項から第十一項まで → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第六項 (Article 41-12-2, paragraph (6)), art-41-12-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6
- art-41-12-2/par-14: 第七項 → 租税特別措置法 第四十一条の十二の二第七項 (Article 41-12-2, paragraph (7)), art-41-12-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-7
- art-41-12-2/par-14: 第八項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-41-12-2/par-14: 第十項 → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-41-12-2/par-14: 前項 → 租税特別措置法 第四十一条の十二の二第十三項 (Article 41-12-2, paragraph (13)), art-41-12-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-13
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第四項 (Article 41-12-2, paragraph (4)), art-41-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
- art-41-12-2/par-14: 第九項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-41-12-2/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十二の二第五項 (Article 41-12-2, paragraph (5)), art-41-12-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-5
- art-41-13/par-1: この条 → 租税特別措置法 第四十一条の十三 (Article 41-13), art-41-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13
- art-41-13/par-1: 第四項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
- art-41-13/par-1: 次項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2
- art-41-13/par-1: 第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
- art-41-13/par-1: 前条第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-13/par-1: この項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1
- art-41-13/par-1: 第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-41-13/par-2: 第五条の三第四項第七号 → 租税特別措置法 第五条の三第四項第七号 (Article 5-3, paragraph (4), item (vii)), art-5-3/par-4/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7
- art-41-13/par-2: この条 → 租税特別措置法 第四十一条の十三 (Article 41-13), art-41-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13 · https://japanlaw.org/l/332AC0000000026/art-41-13
- art-41-13/par-2: 第五条の三第二項 → 租税特別措置法 第五条の三第二項 (Article 5-3, paragraph (2)), art-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-2
- art-41-13/par-3: 次項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
- art-41-13/par-3: この項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
- art-41-13/par-3: 第六条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-41-13/par-4: 第五条の三第二項 → 租税特別措置法 第五条の三第二項 (Article 5-3, paragraph (2)), art-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-2
- art-41-13/par-4: 第六条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-41-13/par-5: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
- art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
- art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2
- art-41-13/par-5: 前各項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1
- art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第四項 (Article 41-13, paragraph (4)), art-41-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
- art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第三項 (Article 41-13, paragraph (3)), art-41-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
- art-41-13/par-6: 第二項 → 租税特別措置法 第四十一条の十三第二項 (Article 41-13, paragraph (2)), art-41-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-2
- art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第一項 (Article 41-13, paragraph (1)), art-41-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-1
- art-41-13/par-6: 前各項 → 租税特別措置法 第四十一条の十三第五項 (Article 41-13, paragraph (5)), art-41-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-5
- art-41-13-2/par-1: 所得税法第百六十一条第一項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-13-2/par-1: 第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
- art-41-13-2/par-1: この項 → 租税特別措置法 第四十一条の十三の二第一項 (Article 41-13-2, paragraph (1)), art-41-13-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-1
- art-41-13-2/par-1: 第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-13-2/par-1: 同条第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-13-2/par-2: 前二条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- art-41-13-2/par-2: 前二条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-41-13-2/par-2: 所得税法第百八十条 → 所得税法 第百八十条 (Article 180), art-180 — https://japanlaw.org/en/income-tax-act/art-180 · https://japanlaw.org/l/340AC0000000033/art-180
- art-41-13-2/par-2: 同法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1
- art-41-13-2/par-2: 第七条第一項第五号 → 所得税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-5
- art-41-13-2/par-2: 同条第六項第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-41-13-2/par-2: 租税特別措置法第四十一条の十二の二第一項から第三項まで → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-13-2/par-2: 同条第一項第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
- art-41-13-2/par-2: 租税特別措置法第四十一条の十二の二第一項から第三項まで → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-41-13-2/par-2: 第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-13-2/par-2: 租税特別措置法第四十一条の十二の二第一項から第三項まで → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-13-2/par-2: 次条第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-1: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-1: 第三条第一項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1
- art-41-13-3/par-1: 第四十一条の十二の二 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-13-3/par-1: 第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-1: この項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-1: 第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-41-13-3/par-2: 次項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-2: 第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-13-3/par-2: 第四項 → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-2: 前項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-3: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-4: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-4: 同条第三項 → 租税特別措置法 第五条の二第三項 (Article 5-2, paragraph (3)), art-5-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-4: 第五条の二第二項 → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-4: 第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-5: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-41-13-3/par-5: 第三項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-5: 第二項 → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-6: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225
- art-41-13-3/par-6: 同条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-41-13-3/par-6: 次号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- art-41-13-3/par-6: 租税特別措置法第四十一条の十三の三第七項第七号 → 租税特別措置法 第四十一条の十三の三第七項第七号 (Article 41-13-3, paragraph (7), item (vii)), art-41-13-3/par-7/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
- art-41-13-3/par-6: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-6: 同項第八号 → 租税特別措置法 第四十一条の十三の三第七項第八号 (Article 41-13-3, paragraph (7), item (viii)), art-41-13-3/par-7/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8
- art-41-13-3/par-6: 同項第九号 → 租税特別措置法 第四十一条の十三の三第七項第九号 (Article 41-13-3, paragraph (7), item (ix)), art-41-13-3/par-7/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-9
- art-41-13-3/par-7: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-7/item-1: 第五条の二第七項第一号 → 租税特別措置法 第五条の二第七項第一号 (Article 5-2, paragraph (7), item (i)), art-5-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-1
- art-41-13-3/par-7/item-1: 第五条の三第四項第一号 → 租税特別措置法 第五条の三第四項第一号 (Article 5-3, paragraph (4), item (i)), art-5-3/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-1
- art-41-13-3/par-7/item-2: 第五条の二第七項第二号 → 租税特別措置法 第五条の二第七項第二号 (Article 5-2, paragraph (7), item (ii)), art-5-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-2
- art-41-13-3/par-7/item-3: 第五条の二第七項第三号 → 租税特別措置法 第五条の二第七項第三号 (Article 5-2, paragraph (7), item (iii)), art-5-2/par-7/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3
- art-41-13-3/par-7/item-4: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-41-13-3/par-7/item-4: 次号 → 租税特別措置法 第四十一条の十三の三第七項第五号 (Article 41-13-3, paragraph (7), item (v)), art-41-13-3/par-7/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-5
- art-41-13-3/par-7/item-6: 第五条の二第七項第六号 → 租税特別措置法 第五条の二第七項第六号 (Article 5-2, paragraph (7), item (vi)), art-5-2/par-7/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-6
- art-41-13-3/par-7/item-7: 第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- art-41-13-3/par-7/item-8: 第四十一条の十二の二第一項第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
- art-41-13-3/par-7/item-9: 第四十一条の十二の二第六項第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-41-13-3/par-7/item-11: 第五条の二第七項第七号 → 租税特別措置法 第五条の二第七項第七号 (Article 5-2, paragraph (7), item (vii)), art-5-2/par-7/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7
- art-41-13-3/par-7/item-12: 第五条の二第七項第八号 → 租税特別措置法 第五条の二第七項第八号 (Article 5-2, paragraph (7), item (viii)), art-5-2/par-7/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-8
- art-41-13-3/par-8: 前項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-8/item-1: 前項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-8/item-2: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-41-13-3/par-8/item-2: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-8/item-2: 第六項 → 租税特別措置法 第四十一条の十三の三第六項 (Article 41-13-3, paragraph (6)), art-41-13-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
- art-41-13-3/par-9: 第七項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-9: 前項 → 租税特別措置法 第四十一条の十三の三第八項 (Article 41-13-3, paragraph (8)), art-41-13-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
- art-41-13-3/par-10: この項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-11: この項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十項 (Article 5-2, paragraph (10)), art-5-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-10
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十九項 (Article 5-2, paragraph (19)), art-5-2/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19
- art-41-13-3/par-12: 第四十一条の十三の三第七項第四号 → 租税特別措置法 第四十一条の十三の三第七項第四号 (Article 41-13-3, paragraph (7), item (iv)), art-41-13-3/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十三項 (Article 5-2, paragraph (13)), art-5-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-13
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十六項 (Article 5-2, paragraph (16)), art-5-2/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-16
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十八項 (Article 5-2, paragraph (18)), art-5-2/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-18
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第三項 (Article 5-2, paragraph (3)), art-5-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3
- art-41-13-3/par-12: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第八項 (Article 5-2, paragraph (8)), art-5-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8
- art-41-13-3/par-12: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十七項 (Article 5-2, paragraph (17)), art-5-2/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-17
- art-41-13-3/par-12: 第十五項 → 租税特別措置法 第五条の二第十五項 (Article 5-2, paragraph (15)), art-5-2/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-15
- art-41-13-3/par-12: 第四十一条の十三の三第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-12: 前項第四号 → 租税特別措置法 第五条の二第七項第四号 (Article 5-2, paragraph (7), item (iv)), art-5-2/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-4
- art-41-13-3/par-12: 第四項 → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十四項 (Article 5-2, paragraph (14)), art-5-2/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-14
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十二項 (Article 5-2, paragraph (12)), art-5-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第九項 (Article 5-2, paragraph (9)), art-5-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-9
- art-41-13-3/par-12: 前項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-41-13-3/par-12: 第四十一条の十三の三第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-12: 第四十一条の十三の三第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十一項 (Article 5-2, paragraph (11)), art-5-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-11
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第四項 (Article 5-2, paragraph (4)), art-5-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4
- art-41-13-3/par-13: 第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-13-3/par-13: 第七項第七号 → 租税特別措置法 第四十一条の十三の三第七項第七号 (Article 41-13-3, paragraph (7), item (vii)), art-41-13-3/par-7/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
- art-41-13-3/par-13: 第四十一条の十二の二第二項 → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-41-13-3/par-13: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第五項 (Article 41-13-3, paragraph (5)), art-41-13-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5
- art-41-13-3/par-14: 前項 → 租税特別措置法 第四十一条の十三の三第十三項 (Article 41-13-3, paragraph (13)), art-41-13-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13
- art-41-13-3/par-14: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-14: 第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第六項 (Article 41-13-3, paragraph (6)), art-41-13-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
- art-41-13-3/par-14: 第八項 → 租税特別措置法 第四十一条の十三の三第八項 (Article 41-13-3, paragraph (8)), art-41-13-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
- art-41-14/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-14/par-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-14/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-14/par-1: この項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/income-tax-act/art-85 · https://japanlaw.org/l/340AC0000000033/art-85
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-41-14/par-1: 同法第七十二条から第八十七条まで → 所得税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87
- art-41-14/par-1: 次条 → 租税特別措置法 第四十一条の十五 (Article 41-15), art-41-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15 · https://japanlaw.org/l/332AC0000000026/art-41-15
- art-41-14/par-1: 次項第四号 → 租税特別措置法 第四十一条の十四第二項第四号 (Article 41-14, paragraph (2), item (iv)), art-41-14/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4
- art-41-14/par-1/item-1: 商品先物取引法第二条第三項第一号 → e-Gov law 325AC0000000239, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- art-41-14/par-1/item-1: 第四号 → e-Gov law 325AC0000000239, 第二条第三項第四号 (Article 2, paragraph (3), item (iv)), art-2/par-3/item-4 — not held in this collection
- art-41-14/par-1/item-1: 同項 → e-Gov law 325AC0000000239, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-41-14/par-1/item-1: 同条第九項 → e-Gov law 325AC0000000239, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-41-14/par-1/item-1: 同条第十項第一号 → e-Gov law 325AC0000000239, 第二条第十項第一号 (Article 2, paragraph (10), item (i)), art-2/par-10/item-1 — not held in this collection
- art-41-14/par-1/item-1: 同条第十四項第一号から第五号まで → e-Gov law 325AC0000000239, 第二条第十四項第一号 (Article 2, paragraph (14), item (i)), art-2/par-14/item-1 — not held in this collection
- art-41-14/par-1/item-1: 同項第四号 → e-Gov law 325AC0000000239, 第二条第十四項第四号 (Article 2, paragraph (14), item (iv)), art-2/par-14/item-4 — not held in this collection
- art-41-14/par-1/item-1: 同項 → e-Gov law 325AC0000000239, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-41-14/par-1/item-1: 同条第二十三項 → e-Gov law 325AC0000000239, 第二条第二十三項 (Article 2, paragraph (23)), art-2/par-23 — not held in this collection
- art-41-14/par-1/item-1: この号 → 租税特別措置法 第四十一条の十四第一項第一号 (Article 41-14, paragraph (1), item (i)), art-41-14/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-1
- art-41-14/par-1/item-2: 金融商品取引法第二条第二十一項第一号 → e-Gov law 323AC0000000025, 第二条第二十一項第一号 (Article 2, paragraph (21), item (i)), art-2/par-21/item-1 — not held in this collection
- art-41-14/par-1/item-2: 第三号 → e-Gov law 323AC0000000025, 第二条第二十一項第三号 (Article 2, paragraph (21), item (iii)), art-2/par-21/item-3 — not held in this collection
- art-41-14/par-1/item-2: 同項第四号から第六号まで → e-Gov law 323AC0000000025, 第二条第二十一項第四号 (Article 2, paragraph (21), item (iv)), art-2/par-21/item-4 — not held in this collection
- art-41-14/par-1/item-2: 同項 → e-Gov law 323AC0000000025, 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — not held in this collection
- art-41-14/par-1/item-2: 同条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection
- art-41-14/par-1/item-2: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection
- art-41-14/par-1/item-2: 同法第二条第二十二項第一号から第四号まで → e-Gov law 323AC0000000025, 第二条第二十二項第一号 (Article 2, paragraph (22), item (i)), art-2/par-22/item-1 — not held in this collection
- art-41-14/par-1/item-2: 同項第三号 → e-Gov law 323AC0000000025, 第二条第二十二項第三号 (Article 2, paragraph (22), item (iii)), art-2/par-22/item-3 — not held in this collection
- art-41-14/par-1/item-2: 同項第五号から第七号まで → e-Gov law 323AC0000000025, 第二条第二十二項第五号 (Article 2, paragraph (22), item (v)), art-2/par-22/item-5 — not held in this collection
- art-41-14/par-1/item-2: 同項 → e-Gov law 323AC0000000025, 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — not held in this collection
- art-41-14/par-1/item-2: 同法第二条第二十四項 → e-Gov law 323AC0000000025, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-41-14/par-1/item-2: この号 → 租税特別措置法 第四十一条の十四第一項第二号 (Article 41-14, paragraph (1), item (ii)), art-41-14/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-2
- art-41-14/par-1/item-2: 第三十七条の十二の二第二項第一号 → 租税特別措置法 第三十七条の十二の二第二項第一号 (Article 37-12-2, paragraph (2), item (i)), art-37-12-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1
- art-41-14/par-1/item-3: 金融商品取引法第二条第一項第十九号 → e-Gov law 323AC0000000025, 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — not held in this collection
- art-41-14/par-1/item-3: 同条第八項第三号 → e-Gov law 323AC0000000025, 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — not held in this collection
- art-41-14/par-1/item-3: 同条第二十一項第三号 → e-Gov law 323AC0000000025, 第二条第二十一項第三号 (Article 2, paragraph (21), item (iii)), art-2/par-21/item-3 — not held in this collection
- art-41-14/par-1/item-3: 同条第二十四項 → e-Gov law 323AC0000000025, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-41-14/par-1/item-3: 同条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-41-14/par-2: 前項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-32 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-32
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号 (Article 2, paragraph (1), item (xxxiii)), art-2/par-1/item-33 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の二 (Article 2, paragraph (1), item (xxxiii-2)), art-2/par-1/item-33-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-2
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の三 (Article 2, paragraph (1), item (xxxiii-3)), art-2/par-1/item-33-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-3
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十三号の四 (Article 2, paragraph (1), item (xxxiii-4)), art-2/par-1/item-33-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-33-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-33-4
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号 (Article 2, paragraph (1), item (xxxiv)), art-2/par-1/item-34 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の三 (Article 2, paragraph (1), item (xxxiv-3)), art-2/par-1/item-34-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-3
- art-41-14/par-2/item-1: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4
- art-41-14/par-2/item-1: 所得税法第二条第一項第三十号から第三十四号の五まで → 所得税法 第二条第一項第三十四号の五 (Article 2, paragraph (1), item (xxxiv-5)), art-2/par-1/item-34-5 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-5
- art-41-14/par-2/item-2: この条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-41-14/par-2/item-2: 同項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- art-41-14/par-2/item-2: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-2/item-3: 所得税法第六十九条 → 所得税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act/art-69 · https://japanlaw.org/l/340AC0000000033/art-69
- art-41-14/par-2/item-3: 同条第一項 → 所得税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000033/art-69/par-1
- art-41-14/par-2/item-4: 所得税法第七十一条 → 所得税法 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act/art-71 · https://japanlaw.org/l/340AC0000000033/art-71
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/income-tax-act/art-85 · https://japanlaw.org/l/340AC0000000033/art-85
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-41-14/par-2/item-4: 第七十二条から第八十七条まで → 所得税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87
- art-41-14/par-2/item-5: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-41-14/par-2/item-5: 所得税法第九十二条 → 所得税法 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/income-tax-act/art-92 · https://japanlaw.org/l/340AC0000000033/art-92
- art-41-14/par-2/item-5: 同法第九十二条第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1
- art-41-14/par-2/item-5: 同条第二項 → 所得税法 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2
- art-41-14/par-2/item-5: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-41-14/par-2/item-5: 租税特別措置法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-2/item-6: 前各号 → 租税特別措置法 第四十一条の十四第二項第二号 (Article 41-14, paragraph (2), item (ii)), art-41-14/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-2
- art-41-14/par-2/item-6: 前各号 → 租税特別措置法 第四十一条の十四第二項第五号 (Article 41-14, paragraph (2), item (v)), art-41-14/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-5
- art-41-14/par-2/item-6: 前各号 → 租税特別措置法 第四十一条の十四第二項第一号 (Article 41-14, paragraph (2), item (i)), art-41-14/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-1
- art-41-14/par-2/item-6: 前各号 → 租税特別措置法 第四十一条の十四第二項第三号 (Article 41-14, paragraph (2), item (iii)), art-41-14/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-3
- art-41-14/par-2/item-6: 前各号 → 租税特別措置法 第四十一条の十四第二項第四号 (Article 41-14, paragraph (2), item (iv)), art-41-14/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-4
- art-41-14/par-2/item-6: 前項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-14/par-3: 前項 → 租税特別措置法 第四十一条の十四第二項 (Article 41-14, paragraph (2)), art-41-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2
- art-41-14/par-3: 第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-15/par-1: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-41-15/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-15/par-1: この項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-1: 第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
- art-41-15/par-1: 第三項 → 租税特別措置法 第四十一条の十五第三項 (Article 41-15, paragraph (3)), art-41-15/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-3
- art-41-15/par-1: 前条第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-15/par-2: 前項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-2: 前条第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-15/par-3: 第一項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-3: 前項 → 租税特別措置法 第四十一条の十五第二項 (Article 41-15, paragraph (2)), art-41-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
- art-41-15/par-4: 第一項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-4: 第二項 → 租税特別措置法 第四十一条の十四第二項 (Article 41-14, paragraph (2)), art-41-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2
- art-41-15/par-4: 前条 → 租税特別措置法 第四十一条の十四 (Article 41-14), art-41-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14 · https://japanlaw.org/l/332AC0000000026/art-41-14
- art-41-15/par-4: 同条第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-15/par-5: 同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-41-15/par-5: 同法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- art-41-15/par-5: 所得税法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-41-15/par-5: 第二号 → 所得税法 第百二十三条第一項第二号 (Article 123, paragraph (1), item (ii)), art-123/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-123/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-2
- art-41-15/par-5: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-15/par-5: 第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- art-41-15/par-5: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act/art-70/par-2 · https://japanlaw.org/l/340AC0000000033/art-70/par-2
- art-41-15/par-5: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-41-15/par-5: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-41-15/par-5: 第一項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-5: 同条第二項 → 租税特別措置法 第四十一条の十五第二項 (Article 41-15, paragraph (2)), art-41-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
- art-41-15/par-5: 同法第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-15/par-5: 同項第一号 → 所得税法 第百二十三条第一項第一号 (Article 123, paragraph (1), item (i)), art-123/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-1
- art-41-15/par-5: 同項第三号 → 所得税法 第百二十三条第一項第三号 (Article 123, paragraph (1), item (iii)), art-123/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-3
- art-41-15/par-5: 次項 → 所得税法 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/en/income-tax-act/art-123/par-2 · https://japanlaw.org/l/340AC0000000033/art-123/par-2
- art-41-15/par-6: 同法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-41-15/par-6: 第一項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-6: 租税特別措置法第四十一条の十五第二項 → 租税特別措置法 第四十一条の十五第二項 (Article 41-15, paragraph (2)), art-41-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
- art-41-15/par-7: 第一項 → 租税特別措置法 第四十一条の十五第一項 (Article 41-15, paragraph (1)), art-41-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-1
- art-41-15/par-7: 前各項 → 租税特別措置法 第四十一条の十五第三項 (Article 41-15, paragraph (3)), art-41-15/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-3
- art-41-15/par-7: 前各項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5
- art-41-15/par-7: 前各項 → 租税特別措置法 第四十一条の十五第二項 (Article 41-15, paragraph (2)), art-41-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-2
- art-41-15/par-7: 前各項 → 租税特別措置法 第四十一条の十五第四項 (Article 41-15, paragraph (4)), art-41-15/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-4
- art-41-15/par-7: 前各項 → 租税特別措置法 第四十一条の十五第六項 (Article 41-15, paragraph (6)), art-41-15/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-6
- art-41-15-2/par-1: 金融商品取引法第二条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection
- art-41-15-2/par-1: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection
- art-41-15-2/par-1: 同項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-41-15-2/par-1: 所得税法第二百二十五条第一項第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13
- art-41-15-2/par-1: この条 → 租税特別措置法 第四十一条の十五の二 (Article 41-15-2), art-41-15-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2
- art-41-15-3/par-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-15-3/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-41-15-3/par-1: 同条第四項 → 所得税法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/en/income-tax-act/art-35/par-4 · https://japanlaw.org/l/340AC0000000033/art-35/par-4
- art-41-15-3/par-1: 同法第三十五条第四項第一号 → 所得税法 第三十五条第四項第一号 (Article 35, paragraph (4), item (i)), art-35/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-1
- art-41-15-3/par-1: 同項第二号 → 所得税法 第三十五条第四項第二号 (Article 35, paragraph (4), item (ii)), art-35/par-4/item-2 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-2
- art-41-15-3/par-1: 同項第三号 → 所得税法 第三十五条第四項第三号 (Article 35, paragraph (4), item (iii)), art-35/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-35/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-4/item-3
- art-41-15-3/par-1: 次項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-15-3/par-1: この項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2: 前項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2/item-1: 所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3
- art-41-15-3/par-2/item-1: 同条第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-41-15-3/par-2/item-1: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-41-15-3/par-2/item-2: 前項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-3/par-2/item-2: 前号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- art-41-15-3/par-3: 所得税法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-41-15-3/par-3: 同法第百六十九条第三号 → 所得税法 第百六十九条第一項第三号 (Article 169, paragraph (1), item (iii)), art-169/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-169/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-169/par-1/item-3
- art-41-15-3/par-3: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1
- art-41-15-3/par-4: 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-41-15-3/par-4: 第二項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-15-3/par-4: 前項 → 租税特別措置法 第四十一条の十五の三第三項 (Article 41-15-3, paragraph (3)), art-41-15-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-3
- art-41-15-3/par-4: 第一項 → 租税特別措置法 第四十一条の十五の三第一項 (Article 41-15-3, paragraph (1)), art-41-15-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-1
- art-41-15-4/par-1: 厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項 → e-Gov law 329AC0000000115, 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — not held in this collection
- art-41-15-4/par-1: 国民年金法第百二条第一項 → 国民年金法 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/national-pension-act/art-102/par-1 · https://japanlaw.org/l/334AC0000000141/art-102/par-1
- art-41-15-4/par-1: 同法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-41-15-4/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-41-15-4/par-2: 所得税法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/en/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- art-41-15-4/par-2: 前項 → 租税特別措置法 第四十一条の十五の四第一項 (Article 41-15-4, paragraph (1)), art-41-15-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-4/par-1
- art-41-15-5/par-1: 所得税法第二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-41-15-5/par-1: 同法第七十六条第十一項 → 所得税法 第七十六条第十一項 (Article 76, paragraph (11)), art-76/par-11 — https://japanlaw.org/en/income-tax-act/art-76/par-11 · https://japanlaw.org/l/340AC0000000033/art-76/par-11
- art-41-15-5/par-1: 同条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1
- art-41-15-5/par-1: 同項第一号 → 所得税法 第七十六条第一項第一号 (Article 76, paragraph (1), item (i)), art-76/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-1
- art-41-15-5/par-1: 同項第三号 → 所得税法 第七十六条第一項第三号 (Article 76, paragraph (1), item (iii)), art-76/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-76/par-1/item-3
- art-41-15-5/par-1: 次項 → 租税特別措置法 第四十一条の十五の五第二項 (Article 41-15-5, paragraph (2)), art-41-15-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2
- art-41-15-5/par-2: 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-41-15-5/par-2: 前項 → 租税特別措置法 第四十一条の十五の五第一項 (Article 41-15-5, paragraph (1)), art-41-15-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1
- art-41-15-5/par-2: この項 → 租税特別措置法 第四十一条の十五の五第二項 (Article 41-15-5, paragraph (2)), art-41-15-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-2
- art-41-15-5/par-3: 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-41-15-5/par-3: 第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1
- art-41-15-5/par-3: 第百九十六条第一項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-1/item-3
- art-41-15-5/par-3: 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-41-15-5/par-3: 第一項 → 租税特別措置法 第四十一条の十五の五第一項 (Article 41-15-5, paragraph (1)), art-41-15-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-1
- art-41-15-5/par-3: 同法第四十一条の十五の五第三項 → 租税特別措置法 第四十一条の十五の五第三項 (Article 41-15-5, paragraph (3)), art-41-15-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-5/par-3
- art-41-16/par-1: 所得税法第二条第一項第三十四号の四 → 所得税法 第二条第一項第三十四号の四 (Article 2, paragraph (1), item (xxxiv-4)), art-2/par-1/item-34-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-34-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-4
- art-41-16/par-1: 同条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1
- art-41-16/par-1: 同法第八十四条第二項 → 所得税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/income-tax-act/art-84/par-2 · https://japanlaw.org/l/340AC0000000033/art-84/par-2
- art-41-16/par-2: 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-41-16/par-2: 第百九十四条第一項第五号 → 所得税法 第百九十四条第一項第五号 (Article 194, paragraph (1), item (v)), art-194/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-194/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-194/par-1/item-5
- art-41-16/par-2: 第八十五条第三項 → 所得税法 第八十五条第三項 (Article 85, paragraph (3)), art-85/par-3 — https://japanlaw.org/en/income-tax-act/art-85/par-3 · https://japanlaw.org/l/340AC0000000033/art-85/par-3
- art-41-16/par-2: 前項 → 租税特別措置法 第四十一条の十六第一項 (Article 41-16, paragraph (1)), art-41-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16/par-1
- art-41-16-2/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-41-16-2/par-1: 同条第一項 → 所得税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/income-tax-act/art-86/par-1 · https://japanlaw.org/l/340AC0000000033/art-86/par-1
- art-41-16-2/par-1: 同項第一号 → 所得税法 第八十六条第一項第一号 (Article 86, paragraph (1), item (i)), art-86/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-86/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-86/par-1/item-1
- art-41-16-2/par-1: 同法第八十六条第二項 → 所得税法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/income-tax-act/art-86/par-2 · https://japanlaw.org/l/340AC0000000033/art-86/par-2
- art-41-16-2/par-1: 第一号 → 租税特別措置法 第四十一条の十六の二第一項第一号 (Article 41-16-2, paragraph (1), item (i)), art-41-16-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1/item-1
- art-41-16-2/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-41-16-2/par-2: 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-41-16-2/par-2: 前項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- art-41-16-2/par-3: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2
- art-41-16-2/par-3: 同法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3
- art-41-16-2/par-3: 同法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-41-16-2/par-3: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-41-16-2/par-3: 第四十一条の十五の三第二項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-16-2/par-3: 次項 → 租税特別措置法 第四十一条の十六の二第四項 (Article 41-16-2, paragraph (4)), art-41-16-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
- art-41-16-2/par-3: この項 → 租税特別措置法 第四十一条の十六の二第三項 (Article 41-16-2, paragraph (3)), art-41-16-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- art-41-16-2/par-3: 同項第一号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- art-41-16-2/par-4: 所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3
- art-41-16-2/par-4: 同法第二百三条の三第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1
- art-41-16-2/par-4: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-203-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-4
- art-41-16-2/par-4: 第四十一条の十五の三第二項 → 租税特別措置法 第四十一条の十五の三第二項 (Article 41-15-3, paragraph (2)), art-41-15-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2
- art-41-16-2/par-4: 第四十一条の十六の二第四項 → 租税特別措置法 第四十一条の十六の二第四項 (Article 41-16-2, paragraph (4)), art-41-16-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
- art-41-16-2/par-4: 前項 → 租税特別措置法 第四十一条の十六の二第三項 (Article 41-16-2, paragraph (3)), art-41-16-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- art-41-16-2/par-4: 同項第一号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- art-41-16-2/par-5: 第二項 → 租税特別措置法 第四十一条の十六の二第二項 (Article 41-16-2, paragraph (2)), art-41-16-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-2
- art-41-16-2/par-5: 第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1
- art-41-16-2/par-5: 前二項 → 租税特別措置法 第四十一条の十六の二第四項 (Article 41-16-2, paragraph (4)), art-41-16-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4
- art-41-16-2/par-5: 前二項 → 租税特別措置法 第四十一条の十六の二第三項 (Article 41-16-2, paragraph (3)), art-41-16-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- art-41-17/par-1: 高齢者の医療の確保に関する法律第七条第一項 → e-Gov law 357AC0000000080, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-41-17/par-1: 医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律（昭和三十五年法律第百四十五号）第四条第五項第三号 → e-Gov law 335AC0000000145, 第四条第五項第三号 (Article 4, paragraph (5), item (iii)), art-4/par-5/item-3 — not held in this collection
- art-41-17/par-1: 同項第四号 → e-Gov law 335AC0000000145, 第四条第五項第四号 (Article 4, paragraph (5), item (iv)), art-4/par-5/item-4 — not held in this collection
- art-41-17/par-1: 同条第一項 → 所得税法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act/art-73/par-1 · https://japanlaw.org/l/340AC0000000033/art-73/par-1
- art-41-17/par-1: 所得税法第七十三条第三項 → 所得税法 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/en/income-tax-act/art-73/par-3 · https://japanlaw.org/l/340AC0000000033/art-73/par-3
- art-41-17/par-1: 次項第一号 → 租税特別措置法 第四十一条の十七第二項第一号 (Article 41-17, paragraph (2), item (i)), art-41-17/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1
- art-41-17/par-1: この項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- art-41-17/par-1: 次項 → 租税特別措置法 第四十一条の十七第二項 (Article 41-17, paragraph (2)), art-41-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
- art-41-17/par-1: 第三項 → 租税特別措置法 第四十一条の十七第三項 (Article 41-17, paragraph (3)), art-41-17/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-3
- art-41-17/par-2: 前項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- art-41-17/par-2: この項 → 租税特別措置法 第四十一条の十七第二項 (Article 41-17, paragraph (2)), art-41-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
- art-41-17/par-2/item-1/sub-1: 次号 → 租税特別措置法 第四十一条の十七第二項第二号 (Article 41-17, paragraph (2), item (ii)), art-41-17/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-2
- art-41-17/par-2/item-2: 前号 → 租税特別措置法 第四十一条の十七第二項第一号 (Article 41-17, paragraph (2), item (i)), art-41-17/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1
- art-41-17/par-3: 同項第一号 → 租税特別措置法 第四十一条の十七第二項第一号 (Article 41-17, paragraph (2), item (i)), art-41-17/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2/item-1
- art-41-17/par-3: 第一項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- art-41-17/par-3: 前項 → 租税特別措置法 第四十一条の十七第二項 (Article 41-17, paragraph (2)), art-41-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
- art-41-17/par-4: 同法第百二十条第四項 → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/en/income-tax-act/art-120/par-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-4
- art-41-17/par-4: 第五項 → 所得税法 第百二十条第五項 (Article 120, paragraph (5)), art-120/par-5 — https://japanlaw.org/en/income-tax-act/art-120/par-5 · https://japanlaw.org/l/340AC0000000033/art-120/par-5
- art-41-17/par-4: 同法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- art-41-17/par-4: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- art-41-17/par-4: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- art-41-17/par-4: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- art-41-17/par-4: 所得税法第七十三条 → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-41-17/par-4: 前項第一号 → 所得税法 第百二十条第四項第一号 (Article 120, paragraph (4), item (i)), art-120/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-120/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-4/item-1
- art-41-17/par-4: 第一項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- art-41-17/par-5: 第一項 → 租税特別措置法 第四十一条の十七第一項 (Article 41-17, paragraph (1)), art-41-17/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-1
- art-41-17/par-5: 前二項 → 租税特別措置法 第四十一条の十七第四項 (Article 41-17, paragraph (4)), art-41-17/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
- art-41-17/par-5: 前二項 → 租税特別措置法 第四十一条の十七第三項 (Article 41-17, paragraph (3)), art-41-17/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-17/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-3
- art-41-18/par-1: 政治資金規正法（昭和二十三年法律第百九十四号）第四条第四項 → e-Gov law 323AC1000000194, 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — not held in this collection
- art-41-18/par-1: 同法第三条第四項 → e-Gov law 323AC1000000194, 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — not held in this collection
- art-41-18/par-1: 同条第二項 → e-Gov law 323AC1000000194, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-41-18/par-1: 公職選挙法（昭和二十五年法律第百号）第十二条 → e-Gov law 325AC1000000100, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18/par-1: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-41-18/par-1: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-41-18/par-1: 政治資金規正法第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-1: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-41-18/par-1: 第八十六条の三 → e-Gov law 325AC1000000100, 第八十六条の三 (Article 86-3), art-86-3 — not held in this collection
- art-41-18/par-1: 同法第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-41-18/par-1: 第四号 → 租税特別措置法 第四十一条の十八第一項第四号 (Article 41-18, paragraph (1), item (iv)), art-41-18/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-4
- art-41-18/par-1: 第二号 → 租税特別措置法 第四十一条の十八第一項第二号 (Article 41-18, paragraph (1), item (ii)), art-41-18/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
- art-41-18/par-1: 次項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-1: 第一号 → 租税特別措置法 第四十一条の十八第一項第一号 (Article 41-18, paragraph (1), item (i)), art-41-18/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
- art-41-18/par-1/item-1: 政治資金規正法第三条第二項 → e-Gov law 323AC1000000194, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-41-18/par-1/item-2: 政治資金規正法第五条第一項第二号 → e-Gov law 323AC1000000194, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-41-18/par-1/item-3: 政治資金規正法第三条第一項第一号 → e-Gov law 323AC1000000194, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-41-18/par-1/item-3: 同法第五条第一項第一号 → e-Gov law 323AC1000000194, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-41-18/par-1/item-4: 政治資金規正法第三条第一項第二号 → e-Gov law 323AC1000000194, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-41-18/par-1/item-4/sub-1: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-41-18/par-1/item-4/sub-2: 公職選挙法第八十六条 → e-Gov law 325AC1000000100, 第八十六条 (Article 86), art-86 — not held in this collection
- art-41-18/par-1/item-4/sub-2: 第八十六条の四 → e-Gov law 325AC1000000100, 第八十六条の四 (Article 86-4), art-86-4 — not held in this collection
- art-41-18/par-2: 政治資金規正法第十二条 → e-Gov law 323AC1000000194, 第十二条 (Article 12), art-12 — not held in this collection
- art-41-18/par-2: 第十七条 → e-Gov law 323AC1000000194, 第十七条 (Article 17), art-17 — not held in this collection
- art-41-18/par-2: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18/par-2: 次条第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18/par-2: 第四十一条の十八の四第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18/par-2: 第二号 → 租税特別措置法 第四十一条の十八第一項第二号 (Article 41-18, paragraph (1), item (ii)), art-41-18/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-2
- art-41-18/par-2: この項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-2: 前項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-41-18/par-2: 前項第一号 → 租税特別措置法 第四十一条の十八第一項第一号 (Article 41-18, paragraph (1), item (i)), art-41-18/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1/item-1
- art-41-18/par-3: 前項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/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-41-18/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-41-18/par-4: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-5: 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-41-18/par-5: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第五項 (Article 41-18, paragraph (5)), art-41-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-5
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第三項 (Article 41-18, paragraph (3)), art-41-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-3
- art-41-18/par-6: 前三項 → 租税特別措置法 第四十一条の十八第四項 (Article 41-18, paragraph (4)), art-41-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4
- art-41-18/par-6: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2
- art-41-18-2/par-1: 特定非営利活動促進法（平成十年法律第七号）第二条第三項 → e-Gov law 410AC1000000007, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-41-18-2/par-1: 同条第四項 → e-Gov law 410AC1000000007, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-41-18-2/par-1: 同法第二条第一項 → e-Gov law 410AC1000000007, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-41-18-2/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18-2/par-1: この条 → 租税特別措置法 第四十一条の十八の二 (Article 41-18-2), art-41-18-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2
- art-41-18-2/par-1: 次項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/par-1: この項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- art-41-18-2/par-2: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18-2/par-2: この項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/par-2: 第四十一条の十八の四第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18-2/par-2: 次条第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-2/par-2: 前条第一項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-41-18-2/par-3: 前項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/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-41-18-2/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-41-18-2/par-4: 第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/par-5: 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-41-18-2/par-5: 第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/par-6: 前三項 → 租税特別措置法 第四十一条の十八の二第三項 (Article 41-18-2, paragraph (3)), art-41-18-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-3
- art-41-18-2/par-6: 第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- art-41-18-2/par-6: 前三項 → 租税特別措置法 第四十一条の十八の二第四項 (Article 41-18-2, paragraph (4)), art-41-18-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-4
- art-41-18-2/par-6: 前三項 → 租税特別措置法 第四十一条の十八の二第五項 (Article 41-18-2, paragraph (5)), art-41-18-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-5
- art-41-18-3/par-1: 同条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- art-41-18-3/par-1: 所得税法第七十八条第二項 → 所得税法 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/income-tax-act/art-78/par-2 · https://japanlaw.org/l/340AC0000000033/art-78/par-2
- art-41-18-3/par-1: 前条第一項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- art-41-18-3/par-1: 次条第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18-3/par-1: この項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-3/par-1: 第四十一条の十八第一項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- art-41-18-3/par-1/item-1/sub-2: 私立学校法（昭和二十四年法律第二百七十号）第三条 → e-Gov law 324AC0000000270, 第三条 (Article 3), art-3 — not held in this collection
- art-41-18-3/par-1/item-1/sub-2: 同法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-41-18-3/par-2: 前項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-3/par-3: 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-41-18-3/par-3: 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-41-18-3/par-3: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-3/par-4: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-41-18-3/par-4: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第四項 (Article 41-18-3, paragraph (4)), art-41-18-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-4
- art-41-18-3/par-5: 第一項 → 租税特別措置法 第四十一条の十八の三第一項 (Article 41-18-3, paragraph (1)), art-41-18-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-1
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第三項 (Article 41-18-3, paragraph (3)), art-41-18-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3
- art-41-18-3/par-5: 前三項 → 租税特別措置法 第四十一条の十八の三第二項 (Article 41-18-3, paragraph (2)), art-41-18-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-2
- art-41-18-4/par-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-18-4/par-1: 所得税法第七十八条 → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-41-18-4/par-1: 同法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1
- art-41-18-4/par-1: 同項第一号 → 所得税法 第七十八条第一項第一号 (Article 78, paragraph (1), item (i)), art-78/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-78/par-1/item-1
- art-41-18-4/par-1: 同条第三項 → 所得税法 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — https://japanlaw.org/en/income-tax-act/art-78/par-3 · https://japanlaw.org/l/340AC0000000033/art-78/par-3
- art-41-18-4/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-41-18-4/par-1: この項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18-4/par-1: 第二十九条の二第一項 → 租税特別措置法 第二十九条の二第一項 (Article 29-2, paragraph (1)), art-29-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1
- art-41-18-4/par-1: この条 → 租税特別措置法 第四十一条の十八の四 (Article 41-18-4), art-41-18-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4
- art-41-18-4/par-1: 次項 → 租税特別措置法 第四十一条の十八の四第二項 (Article 41-18-4, paragraph (2)), art-41-18-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-2
- art-41-18-4/par-1/item-1: 中小企業等経営強化法第六条 → e-Gov law 411AC0000000018, 第六条 (Article 6), art-6 — not held in this collection
- art-41-18-4/par-1/item-2: 第三十七条の十三第一項第二号 → 租税特別措置法 第三十七条の十三第一項第二号 (Article 37-13, paragraph (1), item (ii)), art-37-13/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2
- art-41-18-4/par-1/item-3: 第三十七条の十三第一項第三号 → 租税特別措置法 第三十七条の十三第一項第三号 (Article 37-13, paragraph (1), item (iii)), art-37-13/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-3
- art-41-18-4/par-1/item-4: 国家戦略特別区域法第二十七条の五 → e-Gov law 425AC0000000107, 第二十七条の五 (Article 27-5), art-27-5 — not held in this collection
- art-41-18-4/par-1/item-5: 地域再生法第十六条 → e-Gov law 417AC0000000024, 第十六条 (Article 16), art-16 — not held in this collection
- art-41-18-4/par-2: 前項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18-4/par-2: 第三十七条の十三第一項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1
- art-41-18-4/par-2: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6
- art-41-18-4/par-2: 同条第九項第二号 → 租税特別措置法 第三十七条の十三第九項第二号 (Article 37-13, paragraph (9), item (ii)), art-37-13/par-9/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-2
- art-41-18-4/par-2: 同条第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3
- art-41-18-4/par-2: 同条第四項 → 租税特別措置法 第三十七条の十三の二第四項 (Article 37-13-2, paragraph (4)), art-37-13-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4
- art-41-18-4/par-2: 第三十七条の十三の二第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- art-41-18-4/par-3: 第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1
- art-41-18-4/par-3: 前二項 → 租税特別措置法 第四十一条の十八の四第二項 (Article 41-18-4, paragraph (2)), art-41-18-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-2
- art-41-19/par-1: 第四項 → 租税特別措置法 第四十一条の十九第四項 (Article 41-19, paragraph (4)), art-41-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
- art-41-19/par-2: 前項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-2/item-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-19/par-2/item-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-19/par-2/item-1: 第九号 → 租税特別措置法 第四十一条の十九第二項第九号 (Article 41-19, paragraph (2), item (ix)), art-41-19/par-2/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-9
- art-41-19/par-2/item-1: 第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-41-19/par-2/item-1: 次号 → 租税特別措置法 第四十一条の十九第二項第二号 (Article 41-19, paragraph (2), item (ii)), art-41-19/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-2
- art-41-19/par-2/item-2: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-41-19/par-2/item-2: 第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-41-19/par-2/item-3: 第二十八条の四第一項 → 租税特別措置法 第二十八条の四第一項 (Article 28-4, paragraph (1)), art-28-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-1
- art-41-19/par-2/item-4: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-41-19/par-2/item-4: 第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- art-41-19/par-2/item-4: この号 → 租税特別措置法 第四十一条の十九第二項第四号 (Article 41-19, paragraph (2), item (iv)), art-41-19/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-4
- art-41-19/par-2/item-4: 次号 → 租税特別措置法 第四十一条の十九第二項第五号 (Article 41-19, paragraph (2), item (v)), art-41-19/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-5
- art-41-19/par-2/item-4: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-41-19/par-2/item-4: 第三十五条の三第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
- art-41-19/par-2/item-4: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- art-41-19/par-2/item-4: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-19/par-2/item-4: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- art-41-19/par-2/item-4: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- art-41-19/par-2/item-5: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-41-19/par-2/item-6: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- art-41-19/par-2/item-7: 第三十七条の十一の五第一項 → 租税特別措置法 第三十七条の十一の五第一項 (Article 37-11-5, paragraph (1)), art-37-11-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1
- art-41-19/par-2/item-7: 第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- art-41-19/par-2/item-8: 第三十七条の十二第一項 → 租税特別措置法 第三十七条の十二第一項 (Article 37-12, paragraph (1)), art-37-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-1
- art-41-19/par-2/item-8: 同条第三項 → 租税特別措置法 第三十七条の十二第三項 (Article 37-12, paragraph (3)), art-37-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-3
- art-41-19/par-2/item-9: 第四十一条の十四第一項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1
- art-41-19/par-3: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4
- art-41-19/par-3: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-3/item-1: 所得税法第二条第一項第四号 → 所得税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-4
- art-41-19/par-3/item-1: 同法第七条第一項第一号 → 所得税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-1
- art-41-19/par-3/item-1: 同法第九十三条 → 所得税法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/income-tax-act/art-93 · https://japanlaw.org/l/340AC0000000033/art-93
- art-41-19/par-3/item-1: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-41-19/par-3/item-1: 第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- art-41-19/par-3/item-1: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-3/item-1: 次号 → 租税特別措置法 第四十一条の十九第三項第二号 (Article 41-19, paragraph (3), item (ii)), art-41-19/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-2
- art-41-19/par-3/item-2: 所得税法第七条第一項第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2
- art-41-19/par-3/item-2: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-3/item-3: 同法第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/en/income-tax-act/art-165-5-3 · https://japanlaw.org/l/340AC0000000033/art-165-5-3
- art-41-19/par-3/item-3: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-41-19/par-3/item-3: 同法第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/en/income-tax-act/art-169 · https://japanlaw.org/l/340AC0000000033/art-169
- art-41-19/par-3/item-3: 第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/en/income-tax-act/art-170 · https://japanlaw.org/l/340AC0000000033/art-170
- art-41-19/par-3/item-3: 所得税法第七条第一項第三号 → 所得税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-3
- art-41-19/par-3/item-3: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-4: 第二項 → 租税特別措置法 第三十七条の十一の五第二項 (Article 37-11-5, paragraph (2)), art-37-11-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-2
- art-41-19/par-4: 第二項 → 租税特別措置法 第八条の五第二項 (Article 8-5, paragraph (2)), art-8-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-2
- art-41-19/par-4: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-4: 第三十七条の十一の五第一項 → 租税特別措置法 第三十七条の十一の五第一項 (Article 37-11-5, paragraph (1)), art-37-11-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1
- art-41-19/par-4: 第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-41-19/par-5: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-5/item-1: 第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/en/income-tax-act/art-165-5-3 · https://japanlaw.org/l/340AC0000000033/art-165-5-3
- art-41-19/par-5/item-1: 同法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1
- art-41-19/par-5/item-1: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-41-19/par-5/item-1: 所得税法第九十三条 → 所得税法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/income-tax-act/art-93 · https://japanlaw.org/l/340AC0000000033/art-93
- art-41-19/par-5/item-1: 同法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1
- art-41-19/par-5/item-1: 同条第三項 → 所得税法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/income-tax-act/art-93/par-3 · https://japanlaw.org/l/340AC0000000033/art-93/par-3
- art-41-19/par-5/item-1: 第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-41-19/par-5/item-1: 同法第九十五条第一項から第三項まで → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41-19/par-5/item-1: 同条第十四項 → 所得税法 第九十五条第十四項 (Article 95, paragraph (14)), art-95/par-14 — https://japanlaw.org/en/income-tax-act/art-95/par-14 · https://japanlaw.org/l/340AC0000000033/art-95/par-14
- art-41-19/par-5/item-1: 同法第九十五条第一項から第三項まで → 所得税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/income-tax-act/art-95/par-2 · https://japanlaw.org/l/340AC0000000033/art-95/par-2
- art-41-19/par-5/item-1: 同法第九十五条第一項から第三項まで → 所得税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/en/income-tax-act/art-95/par-3 · https://japanlaw.org/l/340AC0000000033/art-95/par-3
- art-41-19/par-5/item-1: 同条第三項 → 所得税法 第百六十五条の五の三第三項 (Article 165-5-3, paragraph (3)), art-165-5-3/par-3 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-3
- art-41-19/par-5/item-1: 同法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第一項 (Article 165-6, paragraph (1)), art-165-6/par-1 — https://japanlaw.org/en/income-tax-act/art-165-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-1
- art-41-19/par-5/item-1: 同法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第二項 (Article 165-6, paragraph (2)), art-165-6/par-2 — https://japanlaw.org/en/income-tax-act/art-165-6/par-2 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-2
- art-41-19/par-5/item-1: 同法第百六十五条の六第一項から第三項まで → 所得税法 第百六十五条の六第三項 (Article 165-6, paragraph (3)), art-165-6/par-3 — https://japanlaw.org/en/income-tax-act/art-165-6/par-3 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-3
- art-41-19/par-5/item-1: 同条第八項 → 所得税法 第百六十五条の六第八項 (Article 165-6, paragraph (8)), art-165-6/par-8 — https://japanlaw.org/en/income-tax-act/art-165-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-8
- art-41-19/par-5/item-1: 第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-19/par-5/item-1: 租税特別措置法第四十一条の十九第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-5/item-2: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1
- art-41-19/par-5/item-2: 第二項 → 国税通則法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-2
- art-41-19/par-5/item-2: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-19/par-5/item-2: この号 → 租税特別措置法 第四十一条の十九第五項第二号 (Article 41-19, paragraph (5), item (ii)), art-41-19/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-2
- art-41-19/par-5/item-2: 前項 → 租税特別措置法 第四十一条の十九第四項 (Article 41-19, paragraph (4)), art-41-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
- art-41-19/par-5/item-2: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-41-19/par-5/item-2: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-5/item-2: 次号 → 租税特別措置法 第四十一条の十九第五項第三号 (Article 41-19, paragraph (5), item (iii)), art-41-19/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-5/item-3
- art-41-19/par-5/item-2: 第八条の四第二項 → 租税特別措置法 第八条の四第二項 (Article 8-4, paragraph (2)), art-8-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-2
- art-41-19/par-5/item-2: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-19/par-5/item-2: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-19/par-5/item-3: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-41-19/par-5/item-3: 同法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-41-19/par-5/item-3: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-41-19/par-5/item-3: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-41-19/par-5/item-3: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-41-19/par-5/item-3: 前項 → 租税特別措置法 第四十一条の十九第四項 (Article 41-19, paragraph (4)), art-41-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
- art-41-19/par-5/item-3: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-41-19/par-5/item-3: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19/par-5/item-3: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-19/par-5/item-4: 第一項 → 租税特別措置法 第四十一条の十九第一項 (Article 41-19, paragraph (1)), art-41-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-1
- art-41-19-2/par-1: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-2/par-1: 第十三項 → 租税特別措置法 第四十一条の十九の三第十三項 (Article 41-19-3, paragraph (13)), art-41-19-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-2/par-1: 次条第四項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-2/par-1: 同条第一項から第四項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-2/par-1: 第七項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-2/par-1: この項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-1: 同条第一項から第四項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-2/par-1: 次項 → 租税特別措置法 第四十一条の十九の二第二項 (Article 41-19-2, paragraph (2)), art-41-19-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-2
- art-41-19-2/par-1: 同条第一項から第四項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-2/par-1: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-2/par-2: 次項 → 租税特別措置法 第四十一条の十九の二第三項 (Article 41-19-2, paragraph (3)), art-41-19-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-3
- art-41-19-2/par-2: 前項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-3: 第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-3: 前項 → 租税特別措置法 第四十一条の十九の二第二項 (Article 41-19-2, paragraph (2)), art-41-19-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-2
- art-41-19-2/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-41-19-2/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-41-19-2/par-4: 第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-5: 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-41-19-2/par-5: 第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-6: 前項 → 租税特別措置法 第四十一条の十九の二第五項 (Article 41-19-2, paragraph (5)), art-41-19-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-5
- art-41-19-2/par-6: 第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-2/par-6: 第二項 → 租税特別措置法 第四十一条の十九の二第二項 (Article 41-19-2, paragraph (2)), art-41-19-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-2
- art-41-19-3/par-1: 介護保険法第十九条第一項 → e-Gov law 409AC0000000123, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-41-19-3/par-1: 同条第二項 → e-Gov law 409AC0000000123, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- art-41-19-3/par-1: 所得税法第二条第一項第二十八号 → 所得税法 第二条第一項第二十八号 (Article 2, paragraph (1), item (xxviii)), art-2/par-1/item-28 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-28 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-28
- art-41-19-3/par-1: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-1: 第十八項 → 租税特別措置法 第四十一条の十九の三第十八項 (Article 41-19-3, paragraph (18)), art-41-19-3/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-18
- art-41-19-3/par-1: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-1: 第十七項 → 租税特別措置法 第四十一条の十九の三第十七項 (Article 41-19-3, paragraph (17)), art-41-19-3/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
- art-41-19-3/par-1: 第十項 → 租税特別措置法 第四十一条の十九の三第十項 (Article 41-19-3, paragraph (10)), art-41-19-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-1: 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-41-19-3/par-1: この項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-2: 第十四項 → 租税特別措置法 第四十一条の十九の三第十四項 (Article 41-19-3, paragraph (14)), art-41-19-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-2: この項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-2: 第十一項 → 租税特別措置法 第四十一条の十九の三第十一項 (Article 41-19-3, paragraph (11)), art-41-19-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-2: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-2: 第十五項 → 租税特別措置法 第四十一条の十九の三第十五項 (Article 41-19-3, paragraph (15)), art-41-19-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-2: 第五項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-3: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-3: 第十二項 → 租税特別措置法 第四十一条の十九の三第十二項 (Article 41-19-3, paragraph (12)), art-41-19-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-3: この項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-4: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-4: 第十三項 → 租税特別措置法 第四十一条の十九の三第十三項 (Article 41-19-3, paragraph (13)), art-41-19-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-4: この項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-4: 次項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-4: 第十三項から第十五項まで → 租税特別措置法 第四十一条の十九の三第十四項 (Article 41-19-3, paragraph (14)), art-41-19-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-4: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-4: 第十五項 → 租税特別措置法 第四十一条の十九の三第十五項 (Article 41-19-3, paragraph (15)), art-41-19-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-4: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-4: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-5: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-5: 前項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-5: この項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-5: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-5: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-5: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-6: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-6: 前二項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-6: 前二項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-6: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-6: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-6: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-6: この項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-7: 次項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-7: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-7: 第四十一条第九項 → 租税特別措置法 第四十一条第九項 (Article 41, paragraph (9)), art-41/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-9 · https://japanlaw.org/l/332AC0000000026/art-41/par-9
- art-41-19-3/par-7: この項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-7: 第十六項 → 租税特別措置法 第四十一条の十九の三第十六項 (Article 41-19-3, paragraph (16)), art-41-19-3/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-8: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-8: 前各項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-8/item-1: 次号 → 租税特別措置法 第四十一条の十九の三第八項第二号 (Article 41-19-3, paragraph (8), item (ii)), art-41-19-3/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
- art-41-19-3/par-8/item-1: 第四号 → 租税特別措置法 第四十一条の十九の三第八項第四号 (Article 41-19-3, paragraph (8), item (iv)), art-41-19-3/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-8/item-1: この号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-1: 前項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-8/item-1: 前条第一項 → 租税特別措置法 第四十一条の十九の二第一項 (Article 41-19-2, paragraph (1)), art-41-19-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-1
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-8/item-1: 第一項から第三項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-8/item-1/sub-3: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-2: この号 → 租税特別措置法 第四十一条の十九の三第八項第二号 (Article 41-19-3, paragraph (8), item (ii)), art-41-19-3/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-2
- art-41-19-3/par-8/item-2: 第四項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-8/item-2/sub-2: 前号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-3: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-8/item-3: この号 → 租税特別措置法 第四十一条の十九の三第八項第三号 (Article 41-19-3, paragraph (8), item (iii)), art-41-19-3/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-3
- art-41-19-3/par-8/item-3/sub-1: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-3/sub-2: 第一号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-8/item-4: この号 → 租税特別措置法 第四十一条の十九の三第八項第四号 (Article 41-19-3, paragraph (8), item (iv)), art-41-19-3/par-8/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-4
- art-41-19-3/par-8/item-4: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-8/item-4/sub-1: 第十九項第三号 → 租税特別措置法 第四十一条の十九の三第十九項第三号 (Article 41-19-3, paragraph (19), item (iii)), art-41-19-3/par-19/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-3
- art-41-19-3/par-8/item-4/sub-2: 第一号 → 租税特別措置法 第四十一条の十九の三第八項第一号 (Article 41-19-3, paragraph (8), item (i)), art-41-19-3/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8/item-1
- art-41-19-3/par-9: 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-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-9: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-9: 前各項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-10: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-10: この条 → 租税特別措置法 第四十一条の十九の三 (Article 41-19-3), art-41-19-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3
- art-41-19-3/par-10: この項 → 租税特別措置法 第四十一条の十九の三第十項 (Article 41-19-3, paragraph (10)), art-41-19-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-10: 第四十一条第十六項 → 租税特別措置法 第四十一条第十六項 (Article 41, paragraph (16)), art-41/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-16 · https://japanlaw.org/l/332AC0000000026/art-41/par-16
- art-41-19-3/par-10: 第一項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-11: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-11: 第十四項 → 租税特別措置法 第四十一条の十九の三第十四項 (Article 41-19-3, paragraph (14)), art-41-19-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-14
- art-41-19-3/par-11: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-11: この項 → 租税特別措置法 第四十一条の十九の三第十一項 (Article 41-19-3, paragraph (11)), art-41-19-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-11: 第十五項 → 租税特別措置法 第四十一条の十九の三第十五項 (Article 41-19-3, paragraph (15)), art-41-19-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-12: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-12: この項 → 租税特別措置法 第四十一条の十九の三第十二項 (Article 41-19-3, paragraph (12)), art-41-19-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-12: 第三項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-13: この項 → 租税特別措置法 第四十一条の十九の三第十三項 (Article 41-19-3, paragraph (13)), art-41-19-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-13: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-13: 第四項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-13: 第十五項 → 租税特別措置法 第四十一条の十九の三第十五項 (Article 41-19-3, paragraph (15)), art-41-19-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-15
- art-41-19-3/par-14: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-14: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-15: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-15: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-16: 第八項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-16: 第七項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-16: この項 → 租税特別措置法 第四十一条の十九の三第十六項 (Article 41-19-3, paragraph (16)), art-41-19-3/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-17: この項 → 租税特別措置法 第四十一条の十九の三第十七項 (Article 41-19-3, paragraph (17)), art-41-19-3/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-17
- art-41-19-3/par-17: 第一項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-18: 第十項 → 租税特別措置法 第四十一条の十九の三第十項 (Article 41-19-3, paragraph (10)), art-41-19-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-10
- art-41-19-3/par-18: 第一項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-19: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-19: 第十一項 → 租税特別措置法 第四十一条の十九の三第十一項 (Article 41-19-3, paragraph (11)), art-41-19-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-11
- art-41-19-3/par-19/item-2: 前号 → 租税特別措置法 第四十一条の十九の三第十九項第一号 (Article 41-19-3, paragraph (19), item (i)), art-41-19-3/par-19/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
- art-41-19-3/par-19/item-3: 第一号 → 租税特別措置法 第四十一条の十九の三第十九項第一号 (Article 41-19-3, paragraph (19), item (i)), art-41-19-3/par-19/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-19/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-19/item-1
- art-41-19-3/par-20: 第十二項 → 租税特別措置法 第四十一条の十九の三第十二項 (Article 41-19-3, paragraph (12)), art-41-19-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-12
- art-41-19-3/par-20: 第三項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-21: 第十三項 → 租税特別措置法 第四十一条の十九の三第十三項 (Article 41-19-3, paragraph (13)), art-41-19-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-13
- art-41-19-3/par-21: 第四項 → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-22: 第七項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-22: 第十六項 → 租税特別措置法 第四十一条の十九の三第十六項 (Article 41-19-3, paragraph (16)), art-41-19-3/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-16
- art-41-19-3/par-23: 第一項 → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-24: 第五項 → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-24: 第二項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-24: 第六項 → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-25: 第三項 → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-26: 第七項 → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-27: 住宅の品質確保の促進等に関する法律（平成十一年法律第八十一号）第五条第一項 → e-Gov law 411AC0000000081, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-27: 次条第六項 → 租税特別措置法 第四十一条の十九の四第六項 (Article 41-19-4, paragraph (6)), art-41-19-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-27: 次項 → 租税特別措置法 第四十一条の十九の三第二十八項 (Article 41-19-3, paragraph (28)), art-41-19-3/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-28 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-28
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-27: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-28: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-28: 前項 → 租税特別措置法 第四十一条の十九の三第二十七項 (Article 41-19-3, paragraph (27)), art-41-19-3/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-27
- art-41-19-3/par-29: 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-41-19-3/par-29: 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-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-29: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-30: 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-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-30: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- art-41-19-3/par-31: 前項 → 租税特別措置法 第四十一条の十九の三第三十項 (Article 41-19-3, paragraph (30)), art-41-19-3/par-30 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-30 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-30
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第四項 (Article 41-19-3, paragraph (4)), art-41-19-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-4
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第五項 (Article 41-19-3, paragraph (5)), art-41-19-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-5
- art-41-19-3/par-31: 第九項 → 租税特別措置法 第四十一条の十九の三第九項 (Article 41-19-3, paragraph (9)), art-41-19-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-9
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第七項 (Article 41-19-3, paragraph (7)), art-41-19-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-7
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第一項 (Article 41-19-3, paragraph (1)), art-41-19-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-1
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第三項 (Article 41-19-3, paragraph (3)), art-41-19-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-3
- art-41-19-3/par-31: 第一項から第八項まで → 租税特別措置法 第四十一条の十九の三第六項 (Article 41-19-3, paragraph (6)), art-41-19-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-6
- art-41-19-4/par-1: 第四項 → 租税特別措置法 第四十一条の十九の四第四項 (Article 41-19-4, paragraph (4)), art-41-19-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-4
- art-41-19-4/par-1: 第六項 → 租税特別措置法 第四十一条の十九の四第六項 (Article 41-19-4, paragraph (6)), art-41-19-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- art-41-19-4/par-1: 第五項 → 租税特別措置法 第四十一条の十九の四第五項 (Article 41-19-4, paragraph (5)), art-41-19-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第二号 (Article 41, paragraph (6), item (ii)), art-41/par-6/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-2
- art-41-19-4/par-1: 同条第一項 → 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-41-19-4/par-1: この項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-1: 次項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第三号 (Article 41, paragraph (6), item (iii)), art-41/par-6/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-3
- art-41-19-4/par-1: 第四十一条第六項第一号から第三号まで → 租税特別措置法 第四十一条第六項第一号 (Article 41, paragraph (6), item (i)), art-41/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-6/item-1
- art-41-19-4/par-2: 第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-41-19-4/par-2: 前項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-2: この項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-3: 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-41-19-4/par-3: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-4: 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-41-19-4/par-4: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-5: 建築基準法第三十九条第一項 → e-Gov law 325AC0000000201, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-41-19-4/par-5: 急傾斜地の崩壊による災害の防止に関する法律第三条第一項 → e-Gov law 344AC0000000057, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-19-4/par-5: 土砂災害警戒区域等における土砂災害防止対策の推進に関する法律第九条第一項 → e-Gov law 412AC0000000057, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-41-19-4/par-5: 特定都市河川浸水被害対策法第五十六条第一項 → e-Gov law 415AC0000000077, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-41-19-4/par-5: 都市再生特別措置法第八十八条第一項 → e-Gov law 414AC0000000022, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection
- art-41-19-4/par-5: 同条第三項 → e-Gov law 414AC0000000022, 第八十八条第三項 (Article 88, paragraph (3)), art-88/par-3 — not held in this collection
- art-41-19-4/par-5: 同条第五項 → e-Gov law 414AC0000000022, 第八十八条第五項 (Article 88, paragraph (5)), art-88/par-5 — not held in this collection
- art-41-19-4/par-5: 建築基準法第六条第一項 → e-Gov law 325AC0000000201, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-41-19-4/par-5: 第四十一条第二十七項 → 租税特別措置法 第四十一条第二十七項 (Article 41, paragraph (27)), art-41/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-41/par-27 · https://japanlaw.org/l/332AC0000000026/art-41/par-27
- art-41-19-4/par-5: この項 → 租税特別措置法 第四十一条の十九の四第五項 (Article 41-19-4, paragraph (5)), art-41-19-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-5
- art-41-19-4/par-5: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-5: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-6: 第八項 → 租税特別措置法 第四十一条の十九の四第八項 (Article 41-19-4, paragraph (8)), art-41-19-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
- art-41-19-4/par-6: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-6: 次項 → 租税特別措置法 第四十一条の十九の四第七項 (Article 41-19-4, paragraph (7)), art-41-19-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
- art-41-19-4/par-7: 第三十七条の十二の二第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-41-19-4/par-7: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-8: 第六項 → 租税特別措置法 第四十一条の十九の四第六項 (Article 41-19-4, paragraph (6)), art-41-19-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- art-41-19-4/par-8: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-9: 第六項 → 租税特別措置法 第四十一条の十九の四第六項 (Article 41-19-4, paragraph (6)), art-41-19-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-6
- art-41-19-4/par-9: 前項 → 租税特別措置法 第四十一条の十九の四第八項 (Article 41-19-4, paragraph (8)), art-41-19-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-8
- art-41-19-4/par-9: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-9: 前項 → 租税特別措置法 第四十一条の十九の四第七項 (Article 41-19-4, paragraph (7)), art-41-19-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7
- art-41-19-4/par-9: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-10: 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-41-19-4/par-10: 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-41-19-4/par-10: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-10: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-11: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-41-19-4/par-11: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-11: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-12: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-19-4/par-12: 次項 → 租税特別措置法 第四十一条の十九の四第十三項 (Article 41-19-4, paragraph (13)), art-41-19-4/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
- art-41-19-4/par-12: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-19-4/par-12: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-12: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-12: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- art-41-19-4/par-13: 第三十一条の三第二項 → 租税特別措置法 第三十一条の三第二項 (Article 31-3, paragraph (2)), art-31-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-2
- art-41-19-4/par-13: 第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- art-41-19-4/par-13: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1
- art-41-19-4/par-13: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-13: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-14: 前項 → 租税特別措置法 第四十一条の十九の四第十三項 (Article 41-19-4, paragraph (13)), art-41-19-4/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-13
- art-41-19-4/par-14: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-14: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-4/par-15: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-41-19-4/par-15: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-41-19-4/par-15: 前項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16: 前項 → 租税特別措置法 第四十一条の十九の四第十五項 (Article 41-19-4, paragraph (15)), art-41-19-4/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-15
- art-41-19-4/par-16/item-1: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-41-19-4/par-16/item-1: 国税通則法第二十条 → 国税通則法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/national-tax-general-rules-act/art-20 · https://japanlaw.org/l/337AC0000000066/art-20
- art-41-19-4/par-16/item-1: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16/item-2: 同法第六十一条第一項第一号 → 国税通則法 第六十一条第一項第一号 (Article 61, paragraph (1), item (i)), art-61/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-1
- art-41-19-4/par-16/item-2: 同条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2
- art-41-19-4/par-16/item-2: 同法第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1
- art-41-19-4/par-16/item-2: 第三項第二号 → 国税通則法 第六十五条第三項第二号 (Article 65, paragraph (3), item (ii)), art-65/par-3/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2
- art-41-19-4/par-16/item-2: 第五項第二号 → 国税通則法 第六十五条第五項第二号 (Article 65, paragraph (5), item (ii)), art-65/par-5/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-5/item-2
- art-41-19-4/par-16/item-2: 第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-41-19-4/par-16/item-2: 租税特別措置法第二条第一項第十号 → 租税特別措置法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10
- art-41-19-4/par-16/item-3: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- art-41-19-4/par-16/item-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66
- art-41-19-4/par-16/item-3: 前号 → 租税特別措置法 第四十一条の十九の四第十六項第二号 (Article 41-19-4, paragraph (16), item (ii)), art-41-19-4/par-16/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16/item-2
- art-41-19-4/par-17: 前項 → 租税特別措置法 第四十一条の十九の四第十六項 (Article 41-19-4, paragraph (16)), art-41-19-4/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-16
- art-41-19-4/par-17: 第三項 → 租税特別措置法 第四十一条の十九の四第三項 (Article 41-19-4, paragraph (3)), art-41-19-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-3
- art-41-19-4/par-17: 第一項 → 租税特別措置法 第四十一条の十九の四第一項 (Article 41-19-4, paragraph (1)), art-41-19-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-1
- art-41-19-4/par-17: 第二項 → 租税特別措置法 第四十一条の十九の四第二項 (Article 41-19-4, paragraph (2)), art-41-19-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- art-41-19-5/par-1: 同法第三十七条 → 所得税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/income-tax-act/art-37 · https://japanlaw.org/l/340AC0000000033/art-37
- art-41-19-5/par-1: 第三十八条 → 所得税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/income-tax-act/art-38 · https://japanlaw.org/l/340AC0000000033/art-38
- art-41-19-5/par-1: 同法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1
- art-41-19-5/par-1: 所得税法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-41-19-5/par-1: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-2: 前項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-2: 第四十条の三の三第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-41-19-5/par-3: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-3: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-4: 前項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-4: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-4/item-2: この号 → 租税特別措置法 第四十一条の十九の五第四項第二号 (Article 41-19-5, paragraph (4), item (ii)), art-41-19-5/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4/item-2
- art-41-19-5/par-5: 第三項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-5: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-5: 第四十条の三の三第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-5: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-5: 前項 → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-5: この条 → 租税特別措置法 第四十一条の十九の五 (Article 41-19-5), art-41-19-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5
- art-41-19-5/par-5: この項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-6: この項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-6: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-6: 第四十条の三の三第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-6: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-6: 第四項 → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-7: 前二項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-7: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-7: 前二項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第七項 (Article 41-19-5, paragraph (7)), art-41-19-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
- art-41-19-5/par-8: 前三項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-9: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-9: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-10/item-1: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-10/item-1: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-10/item-2: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-10/item-2: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-11: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-41-19-5/par-11: 前項 → 租税特別措置法 第四十一条の十九の五第十項 (Article 41-19-5, paragraph (10)), art-41-19-5/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-10
- art-41-19-5/par-11: この項 → 租税特別措置法 第四十一条の十九の五第十一項 (Article 41-19-5, paragraph (11)), art-41-19-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
- art-41-19-5/par-11: 次項 → 租税特別措置法 第四十一条の十九の五第十二項 (Article 41-19-5, paragraph (12)), art-41-19-5/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-12
- art-41-19-5/par-12: 前項 → 租税特別措置法 第四十一条の十九の五第十一項 (Article 41-19-5, paragraph (11)), art-41-19-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-11
- art-41-19-5/par-13: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-41-19-5/par-13: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-41-19-5/par-13: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-41-19-5/par-13: 同法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-41-19-5/par-13: 同項第四十三号 → 所得税法 第二条第一項第四十三号 (Article 2, paragraph (1), item (xliii)), art-2/par-1/item-43 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-43 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-43
- art-41-19-5/par-13: 第四十一条の十九の五第三項 → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-13: 第四十一条の十九の五第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-13: 第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-41-19-5/par-13: 第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-13: 第三項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-41-19-5/par-13: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-41-19-5/par-13: 前条 → 租税特別措置法 第四十条の三の二 (Article 40-3-2), art-40-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-2
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十項 (Article 40-3-3, paragraph (10)), art-40-3-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第八項 (Article 40-3-3, paragraph (8)), art-40-3-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
- art-41-19-5/par-13: 第四十条の三の四第四項 → 租税特別措置法 第四十条の三の四第四項 (Article 40-3-4, paragraph (4)), art-40-3-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-4
- art-41-19-5/par-13: 第四十条の三の四第六項 → 租税特別措置法 第四十条の三の四第六項 (Article 40-3-4, paragraph (6)), art-40-3-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6
- art-41-19-5/par-13: 第四十一条の十九の五第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-13: 第四十条の三の四第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-41-19-5/par-13: 第四十条の三の四 → 租税特別措置法 第四十条の三の四 (Article 40-3-4), art-40-3-4 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4
- art-41-19-5/par-13: 第四十条の三の三第九項第二号 → 租税特別措置法 第四十条の三の三第九項第二号 (Article 40-3-3, paragraph (9), item (ii)), art-40-3-3/par-9/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十六項 (Article 40-3-3, paragraph (26)), art-40-3-3/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十二項 (Article 40-3-3, paragraph (12)), art-40-3-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十三項 (Article 40-3-3, paragraph (23)), art-40-3-3/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- art-41-19-5/par-13: 第四十一条の十九の五第二項 → 租税特別措置法 第四十一条の十九の五第二項 (Article 41-19-5, paragraph (2)), art-41-19-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
- art-41-19-5/par-13: 第四項 → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十五項 (Article 40-3-3, paragraph (25)), art-40-3-3/par-25 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-25
- art-41-19-5/par-13: 第四十条の三の三第五項から第十二項まで → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十一項 (Article 40-3-3, paragraph (21)), art-40-3-3/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-21
- art-41-19-5/par-13: 第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-41-19-5/par-13: 第四十一条の十九の五第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-19-5/par-13: 第四十条の三の三第九項第一号 → 租税特別措置法 第四十条の三の三第九項第一号 (Article 40-3-3, paragraph (9), item (i)), art-40-3-3/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1
- art-41-19-5/par-13: 第二項第一号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-41-19-5/par-13: 第二十一項から第二十六項まで → 租税特別措置法 第四十条の三の三第二十四項 (Article 40-3-3, paragraph (24)), art-40-3-3/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24
- art-41-19-5/par-14: 第六項 → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第三項 (Article 41-19-5, paragraph (3)), art-41-19-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-3
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-41-19-5/par-14: 第七項 → 租税特別措置法 第四十一条の十九の五第七項 (Article 41-19-5, paragraph (7)), art-41-19-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-7
- art-41-19-5/par-14: 前項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第二項 (Article 41-19-5, paragraph (2)), art-41-19-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-2
- art-41-19-5/par-14: 第一項から第四項まで → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- art-41-19-5/par-14: 第五項 → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- art-41-20/par-1: 所得税法第二百四条第一項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-6
- art-41-20/par-1: この項 → 租税特別措置法 第四十一条の二十第一項 (Article 41-20, paragraph (1)), art-41-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1
- art-41-20/par-2: 第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1
- art-41-20/par-2: 所得税法第二百四条第二項 → 所得税法 第二百四条第二項 (Article 204, paragraph (2)), art-204/par-2 — https://japanlaw.org/en/income-tax-act/art-204/par-2 · https://japanlaw.org/l/340AC0000000033/art-204/par-2
- art-41-20/par-2: 同条第二項第三号 → 所得税法 第二百四条第二項第三号 (Article 204, paragraph (2), item (iii)), art-204/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-2/item-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-2/item-3
- art-41-20/par-2: 第三項 → 所得税法 第二百四条第三項 (Article 204, paragraph (3)), art-204/par-3 — https://japanlaw.org/en/income-tax-act/art-204/par-3 · https://japanlaw.org/l/340AC0000000033/art-204/par-3
- art-41-20/par-2: 前項 → 租税特別措置法 第四十一条の二十第一項 (Article 41-20, paragraph (1)), art-41-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-20/par-1
- art-41-21/par-1: 所得税法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
- art-41-21/par-1: 同項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-1: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-1: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-1: 第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-1/item-3: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-1/item-3: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-2: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-2: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-2: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-2: 第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-2: この項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-2: 次項 → 租税特別措置法 第四十一条の二十一第三項 (Article 41-21, paragraph (3)), art-41-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3
- art-41-21/par-2: 前項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-3: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-3: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-3: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-3: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-4: この条 → 租税特別措置法 第四十一条の二十一 (Article 41-21), art-41-21 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
- art-41-21/par-4/item-1: 投資事業有限責任組合契約に関する法律第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-21/par-4/item-2: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-4/item-3: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-4/item-4: 投資事業有限責任組合契約に関する法律第十六条 → e-Gov law 410AC0000000090, 第十六条 (Article 16), art-16 — not held in this collection
- art-41-21/par-4/item-4: 民法第六百六十八条 → e-Gov law 129AC0000000089, 第六百六十八条 (Article 668), art-668 — not held in this collection
- art-41-21/par-4/item-5: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-5: 同号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-5: 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-41-21/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-41-21/par-5: この条 → 租税特別措置法 第四十一条の二十一 (Article 41-21), art-41-21 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第一号 (Article 41-21, paragraph (1), item (i)), art-41-21/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第三号 (Article 41-21, paragraph (1), item (iii)), art-41-21/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第二号 (Article 41-21, paragraph (1), item (ii)), art-41-21/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
- art-41-21/par-5: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-6: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-7: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9: 同法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
- art-41-21/par-9: 所得税法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-9: 同法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/en/income-tax-act/art-212/par-5 · https://japanlaw.org/l/340AC0000000033/art-212/par-5
- art-41-21/par-9: 第一項第三号 → 租税特別措置法 第四十一条の二十一第一項第三号 (Article 41-21, paragraph (1), item (iii)), art-41-21/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
- art-41-21/par-9: 第一項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第一号 (Article 41-21, paragraph (1), item (i)), art-41-21/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
- art-41-21/par-9: 第一項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第二号 (Article 41-21, paragraph (1), item (ii)), art-41-21/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
- art-41-21/par-9: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9: 第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- art-41-21/par-9/item-1: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9/item-1: 次号 → 租税特別措置法 第四十一条の二十一第九項第二号 (Article 41-21, paragraph (9), item (ii)), art-41-21/par-9/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
- art-41-21/par-9/item-2: この号 → 租税特別措置法 第四十一条の二十一第九項第二号 (Article 41-21, paragraph (9), item (ii)), art-41-21/par-9/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
- art-41-21/par-9/item-2: 前号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- art-41-21/par-10: 前項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-10: 第八項 → 租税特別措置法 第四十一条の二十一第八項 (Article 41-21, paragraph (8)), art-41-21/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-8
- art-41-21/par-10: 第七項 → 租税特別措置法 第四十一条の二十一第七項 (Article 41-21, paragraph (7)), art-41-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
- art-41-21/par-10: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-10: 第六項 → 租税特別措置法 第四十一条の二十一第六項 (Article 41-21, paragraph (6)), art-41-21/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
- art-41-21/par-10: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-11: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-11: 第十三項 → 租税特別措置法 第四十一条の二十一第十三項 (Article 41-21, paragraph (13)), art-41-21/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
- art-41-21/par-11: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-11: この項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-12: 第十項 → 租税特別措置法 第四十一条の二十一第十項 (Article 41-21, paragraph (10)), art-41-21/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
- art-41-21/par-12: 第七項 → 租税特別措置法 第四十一条の二十一第七項 (Article 41-21, paragraph (7)), art-41-21/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
- art-41-21/par-12: 前項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-13: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-13: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-13: 第十一項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-14: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-14/item-1: 第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- art-41-21/par-14/item-1: 所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-21/par-14/item-1: 租税特別措置法第四十一条の二十一第二項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-14/item-2: 所得税法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/en/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-41-21/par-14/item-2: 第二百三十二条 → 所得税法 第二百三十二条 (Article 232), art-232 — https://japanlaw.org/en/income-tax-act/art-232 · https://japanlaw.org/l/340AC0000000033/art-232
- art-41-21/par-14/item-2: 同条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/en/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-41-21/par-14/item-2: 租税特別措置法第四十一条の二十一第二項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-15: 所得税法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/en/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-41-21/par-15: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-15: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-16: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-16: 前項 → 租税特別措置法 第四十一条の二十一第十五項 (Article 41-21, paragraph (15)), art-41-21/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15
- art-41-21/par-16: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-22/par-1: 所得税法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-22/par-1: 同法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-41-22/par-1: この項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-1: この条 → 租税特別措置法 第四十一条の二十二 (Article 41-22), art-41-22 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22 · https://japanlaw.org/l/332AC0000000026/art-41-22
- art-41-22/par-1: 第三項 → 租税特別措置法 第四十一条の二十二第三項 (Article 41-22, paragraph (3)), art-41-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3
- art-41-22/par-1/item-1: 所得税法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-41-22/par-1/item-2: 所得税法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-22/par-2: 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-41-22/par-2: 前項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-2/item-1: 第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-41-22/par-2/item-1: 所得税法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/en/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215
- art-41-22/par-2/item-1: 前項第二号 → 租税特別措置法 第四十一条の二十二第一項第二号 (Article 41-22, paragraph (1), item (ii)), art-41-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2
- art-41-22/par-2/item-1: 同項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-2/item-2: 所得税法第百七十二条 → 所得税法 第百七十二条 (Article 172), art-172 — https://japanlaw.org/en/income-tax-act/art-172 · https://japanlaw.org/l/340AC0000000033/art-172
- art-41-22/par-2/item-2: 第二百十四条 → 所得税法 第二百十四条 (Article 214), art-214 — https://japanlaw.org/en/income-tax-act/art-214 · https://japanlaw.org/l/340AC0000000033/art-214
- art-41-22/par-2/item-2: 同法第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1
- art-41-22/par-2/item-2: 同法第二百十四条第一項 → 所得税法 第二百十四条第一項 (Article 214, paragraph (1)), art-214/par-1 — https://japanlaw.org/en/income-tax-act/art-214/par-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- art-41-22/par-2/item-2: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-2/item-3: 前二条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- art-41-22/par-2/item-3: 前二条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-41-22/par-2/item-3: 所得税法第百八十条 → 所得税法 第百八十条 (Article 180), art-180 — https://japanlaw.org/en/income-tax-act/art-180 · https://japanlaw.org/l/340AC0000000033/art-180
- art-41-22/par-2/item-3: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1
- art-41-22/par-2/item-3: 同法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-41-22/par-2/item-3: 所得税法第二百十五条 → 所得税法 第二百十五条 (Article 215), art-215 — https://japanlaw.org/en/income-tax-act/art-215 · https://japanlaw.org/l/340AC0000000033/art-215
- art-41-22/par-2/item-3: 法人税法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-41-22/par-2/item-3: 所得税法第百六十一条第一項第十二号 → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- art-41-22/par-2/item-3: 租税特別措置法第四十一条の二十二第一項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-3: 所得税法第百六十一条第一項第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-22/par-3: 同法第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-41-22/par-3: 同法第百七十九条第一号 → 所得税法 第百七十九条第一項第一号 (Article 179, paragraph (1), item (i)), art-179/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1
- art-41-22/par-3: 第二百十三条第一項 → 所得税法 第二百十三条第一項 (Article 213, paragraph (1)), art-213/par-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1
- art-41-22/par-3: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1
- art-41-22/par-4: 第一項第二号 → 租税特別措置法 第四十一条の二十二第一項第二号 (Article 41-22, paragraph (1), item (ii)), art-41-22/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1/item-2
- art-41-22/par-4: 同項 → 租税特別措置法 第四十一条の二十二第一項 (Article 41-22, paragraph (1)), art-41-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-1
- art-41-22/par-4: 前項 → 租税特別措置法 第四十一条の二十二第三項 (Article 41-22, paragraph (3)), art-41-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-22/par-3
- art-42/par-1: 所得税法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-42/par-1: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-1: 次項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-1: 第七条 → 租税特別措置法 第七条 (Article 7), art-7 — https://japanlaw.org/en/special-taxation-measures-act/art-7 · https://japanlaw.org/l/332AC0000000026/art-7
- art-42/par-1: この項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-1: 第十項 → 租税特別措置法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
- art-42/par-3: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-42/par-3: 前二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-3: 前二項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-4: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-4/item-2: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-42/par-4/item-2: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-42/par-4/item-2: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-42/par-4/item-3: 金融商品取引法第二条第二十二項 → e-Gov law 323AC0000000025, 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — not held in this collection
- art-42/par-4/item-3: 同条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection
- art-42/par-4/item-3: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection
- art-42/par-4/item-4: 金融商品取引法第二条第二十九項 → e-Gov law 323AC0000000025, 第二条第二十九項 (Article 2, paragraph (29)), art-2/par-29 — not held in this collection
- art-42/par-4/item-5: 金融商品取引法第二条第二十九項 → e-Gov law 323AC0000000025, 第二条第二十九項 (Article 2, paragraph (29)), art-2/par-29 — not held in this collection
- art-42/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-42/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-42/par-5: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-5: 第二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-5: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-5: 第七項 → 租税特別措置法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
- art-42/par-5: 第八項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-6: 前項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-8: 第二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-8: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-8: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-8/item-1: 次号 → 租税特別措置法 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
- art-42/par-8/item-2: 前号 → 租税特別措置法 第四十二条第八項第一号 (Article 42, paragraph (8), item (i)), art-42/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1
- art-42/par-8/item-2: この号 → 租税特別措置法 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
- art-42/par-9: 第六項 → 租税特別措置法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
- art-42/par-9: 前項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-9: 第七項 → 租税特別措置法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
- art-42/par-9: 前項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-10: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-10: この項 → 租税特別措置法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
- art-42/par-11: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-11: 第八項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-12: 前項 → 租税特別措置法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
- art-42/par-12: 第六項 → 租税特別措置法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
- art-42/par-12: 第九項 → 租税特別措置法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-13: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-13: 前項 → 租税特別措置法 第四十二条第十二項 (Article 42, paragraph (12)), art-42/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12
- art-42-2/par-1: 金融商品取引法第二条第二十八項 → e-Gov law 323AC0000000025, 第二条第二十八項 (Article 2, paragraph (28)), art-2/par-28 — not held in this collection
- art-42-2/par-1: 所得税法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-42-2/par-1: 第七項第一号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- art-42-2/par-1: 第一号から第三号まで → 租税特別措置法 第四十二条の二第一項第一号 (Article 42-2, paragraph (1), item (i)), art-42-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
- art-42-2/par-1: 第一号から第三号まで → 租税特別措置法 第四十二条の二第一項第二号 (Article 42-2, paragraph (1), item (ii)), art-42-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-2
- art-42-2/par-1: この項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-1: 第一号から第三号まで → 租税特別措置法 第四十二条の二第一項第三号 (Article 42-2, paragraph (1), item (iii)), art-42-2/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-3
- art-42-2/par-1: 次項 → 租税特別措置法 第四十二条の二第二項 (Article 42-2, paragraph (2)), art-42-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2
- art-42-2/par-1: 第七項 → 租税特別措置法 第四十二条の二第七項 (Article 42-2, paragraph (7)), art-42-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7
- art-42-2/par-1: 第十三項 → 租税特別措置法 第四十二条の二第十三項 (Article 42-2, paragraph (13)), art-42-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-13
- art-42-2/par-1: 第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-1: この条 → 租税特別措置法 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
- art-42-2/par-1: 第七項第二号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-1/item-1: 第五条の三第四項第七号 → 租税特別措置法 第五条の三第四項第七号 (Article 5-3, paragraph (4), item (vii)), art-5-3/par-4/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-5-3/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-7
- art-42-2/par-1/item-1: この号 → 租税特別措置法 第四十二条の二第一項第一号 (Article 42-2, paragraph (1), item (i)), art-42-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
- art-42-2/par-1/item-1: 第三項第一号 → 租税特別措置法 第四十二条の二第三項第一号 (Article 42-2, paragraph (3), item (i)), art-42-2/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-1
- art-42-2/par-1/item-1: 第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-42-2/par-1/item-1: 第四十一条の十三の三第七項第八号 → 租税特別措置法 第四十一条の十三の三第七項第八号 (Article 41-13-3, paragraph (7), item (viii)), art-41-13-3/par-7/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8
- art-42-2/par-1/item-2: 前号 → 租税特別措置法 第四十二条の二第一項第一号 (Article 42-2, paragraph (1), item (i)), art-42-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
- art-42-2/par-1/item-3: 前二号 → 租税特別措置法 第四十二条の二第一項第一号 (Article 42-2, paragraph (1), item (i)), art-42-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
- art-42-2/par-1/item-3: 前二号 → 租税特別措置法 第四十二条の二第一項第二号 (Article 42-2, paragraph (1), item (ii)), art-42-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-2
- art-42-2/par-1/item-4: 資産の流動化に関する法律第百三十一条第一項 → e-Gov law 410AC0000000105, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection
- art-42-2/par-1/item-4: 同法第百三十九条第一項 → e-Gov law 410AC0000000105, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection
- art-42-2/par-1/item-4: 第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第二号 (Article 37-10, paragraph (2), item (ii)), art-37-10/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-2
- art-42-2/par-1/item-4: 第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第一号 (Article 37-10, paragraph (2), item (i)), art-37-10/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-1
- art-42-2/par-1/item-4: 第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第三号 (Article 37-10, paragraph (2), item (iii)), art-37-10/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-3
- art-42-2/par-1/item-4: 第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第四号 (Article 37-10, paragraph (2), item (iv)), art-37-10/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-4
- art-42-2/par-1/item-4: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1
- art-42-2/par-1/item-4: 第三十七条の十第二項第一号から第五号まで → 租税特別措置法 第三十七条の十第二項第五号 (Article 37-10, paragraph (2), item (v)), art-37-10/par-2/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-5
- art-42-2/par-2: 第七項第一号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- art-42-2/par-2: 前項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-2: 第七項第二号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-2/item-1: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-42-2/par-2/item-1: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-42-2/par-2/item-1: 同項第一号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- art-42-2/par-2/item-1: 第六十六条の五第五項第一号 → 租税特別措置法 第六十六条の五第五項第一号 (Article 66-5, paragraph (5), item (i)), art-66-5/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-1
- art-42-2/par-2/item-1: 第七項第二号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-2/item-1: 次項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-2/item-2: 第六十六条の六第七項 → 租税特別措置法 第六十六条の六第七項 (Article 66-6, paragraph (7)), art-66-6/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-7
- art-42-2/par-2/item-2: 第十二項 → 租税特別措置法 第四十条の四第十二項 (Article 40-4, paragraph (12)), art-40-4/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12
- art-42-2/par-2/item-2: 第一号 → 租税特別措置法 第六十六条の六第十二項第一号 (Article 66-6, paragraph (12), item (i)), art-66-6/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12/item-1
- art-42-2/par-2/item-2: 前号 → 租税特別措置法 第四十二条の二第二項第一号 (Article 42-2, paragraph (2), item (i)), art-42-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-1
- art-42-2/par-2/item-2: 第四十条の四第七項 → 租税特別措置法 第四十条の四第七項 (Article 40-4, paragraph (7)), art-40-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-7
- art-42-2/par-2/item-2: 第一号 → 租税特別措置法 第四十条の四第十二項第一号 (Article 40-4, paragraph (12), item (i)), art-40-4/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-12/item-1
- art-42-2/par-2/item-2: 第六十六条の六第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- art-42-2/par-2/item-2: 第十二項 → 租税特別措置法 第六十六条の六第十二項 (Article 66-6, paragraph (12)), art-66-6/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-12
- art-42-2/par-2/item-2: 第四十条の四第二項第一号 → 租税特別措置法 第四十条の四第二項第一号 (Article 40-4, paragraph (2), item (i)), art-40-4/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1
- art-42-2/par-2/item-3: 法人税法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1
- art-42-2/par-2/item-3: 前二号 → 租税特別措置法 第四十二条の二第二項第二号 (Article 42-2, paragraph (2), item (ii)), art-42-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-2
- art-42-2/par-2/item-3: この号 → 租税特別措置法 第四十二条の二第二項第三号 (Article 42-2, paragraph (2), item (iii)), art-42-2/par-2/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-3
- art-42-2/par-2/item-3: 第七項 → 租税特別措置法 第四十二条の二第七項 (Article 42-2, paragraph (7)), art-42-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7
- art-42-2/par-2/item-3: 前二号 → 租税特別措置法 第四十二条の二第二項第一号 (Article 42-2, paragraph (2), item (i)), art-42-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-1
- art-42-2/par-2/item-3: 第十項 → 租税特別措置法 第四十二条の二第十項 (Article 42-2, paragraph (10)), art-42-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-10
- art-42-2/par-3: 所得税法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-42-2/par-3: 第二号 → 租税特別措置法 第四十二条の二第三項第二号 (Article 42-2, paragraph (3), item (ii)), art-42-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-2
- art-42-2/par-3: 次項 → 租税特別措置法 第四十二条の二第四項 (Article 42-2, paragraph (4)), art-42-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-4
- art-42-2/par-3: 第三号 → 租税特別措置法 第四十二条の二第三項第三号 (Article 42-2, paragraph (3), item (iii)), art-42-2/par-3/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-3
- art-42-2/par-3: 第十三項 → 租税特別措置法 第四十二条の二第十三項 (Article 42-2, paragraph (13)), art-42-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-13
- art-42-2/par-3: この条 → 租税特別措置法 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
- art-42-2/par-3: この項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-3: 第七項第二号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-3/item-3: 前号 → 租税特別措置法 第四十二条の二第三項第二号 (Article 42-2, paragraph (3), item (ii)), art-42-2/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3/item-2
- art-42-2/par-4: この項 → 租税特別措置法 第四十二条の二第四項 (Article 42-2, paragraph (4)), art-42-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-4
- art-42-2/par-4: 次項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- art-42-2/par-4: 第五条の二第二項 → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-42-2/par-4: 第十項 → 租税特別措置法 第四十二条の二第十項 (Article 42-2, paragraph (10)), art-42-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-10
- art-42-2/par-4: 前項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-4: 第七項第二号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-5: 投資信託及び投資法人に関する法律第二条第二十四項 → e-Gov law 326AC0100000198, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-42-2/par-5: この項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- art-42-2/par-5: 第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-6: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-42-2/par-6: 第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-6: 第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-6: この条 → 租税特別措置法 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
- art-42-2/par-7: この条 → 租税特別措置法 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
- art-42-2/par-7/item-1/sub-2: 金融商品取引法第百五十六条の二 → e-Gov law 323AC0000000025, 第百五十六条の二 (Article 156-2), art-156-2 — not held in this collection
- art-42-2/par-7/item-1/sub-2: 次号 → 租税特別措置法 第四十二条の二第七項第二号 (Article 42-2, paragraph (7), item (ii)), art-42-2/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2
- art-42-2/par-7/item-2/sub-1: 金融機関等が行う特定金融取引の一括清算に関する法律（平成十年法律第百八号）第二条第二項 → e-Gov law 410AC0000000108, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-42-2/par-7/item-2/sub-1: 同条第二項 → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- art-42-2/par-7/item-2/sub-1: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-42-2/par-7/item-2/sub-2: 金融商品取引法第二条第二十九項 → e-Gov law 323AC0000000025, 第二条第二十九項 (Article 2, paragraph (29)), art-2/par-29 — not held in this collection
- art-42-2/par-7/item-2/sub-2: 前号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- art-42-2/par-8: 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-42-2/par-8: 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-42-2/par-8: 第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-8: 第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-8: この条 → 租税特別措置法 第四十二条の二 (Article 42-2), art-42-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2 · https://japanlaw.org/l/332AC0000000026/art-42-2
- art-42-2/par-9: 前項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- art-42-2/par-10: 第五項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- art-42-2/par-10: 第五条の二第二項 → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-42-2/par-11: 第七項第一号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- art-42-2/par-11: 第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-11: この項 → 租税特別措置法 第四十二条の二第十一項 (Article 42-2, paragraph (11)), art-42-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
- art-42-2/par-11: 第八項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- art-42-2/par-11: 第一号 → 租税特別措置法 第四十二条の二第十一項第一号 (Article 42-2, paragraph (11), item (i)), art-42-2/par-11/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-1
- art-42-2/par-11: 第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2/par-11/item-1: 次号 → 租税特別措置法 第四十二条の二第十一項第二号 (Article 42-2, paragraph (11), item (ii)), art-42-2/par-11/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-2
- art-42-2/par-11/item-2: 前号 → 租税特別措置法 第四十二条の二第十一項第一号 (Article 42-2, paragraph (11), item (i)), art-42-2/par-11/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-1
- art-42-2/par-11/item-2: この号 → 租税特別措置法 第四十二条の二第十一項第二号 (Article 42-2, paragraph (11), item (ii)), art-42-2/par-11/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11/item-2
- art-42-2/par-12: 第九項 → 租税特別措置法 第四十二条の二第九項 (Article 42-2, paragraph (9)), art-42-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-9
- art-42-2/par-12: 第五項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- art-42-2/par-12: 前項 → 租税特別措置法 第四十二条の二第十一項 (Article 42-2, paragraph (11)), art-42-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
- art-42-2/par-12: 前項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- art-42-2/par-12: 第十項 → 租税特別措置法 第四十二条の二第十項 (Article 42-2, paragraph (10)), art-42-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-10
- art-42-2/par-14: 第十一項 → 租税特別措置法 第四十二条の二第十一項 (Article 42-2, paragraph (11)), art-42-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
- art-42-2/par-14: 第八項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- art-42-2/par-15: 第九項 → 租税特別措置法 第四十二条の二第九項 (Article 42-2, paragraph (9)), art-42-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-9
- art-42-2/par-15: 前項 → 租税特別措置法 第四十二条の二第十四項 (Article 42-2, paragraph (14)), art-42-2/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-14
- art-42-2/par-15: 第十二項 → 租税特別措置法 第四十二条の二第十二項 (Article 42-2, paragraph (12)), art-42-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-12
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第四項 (Article 42-2, paragraph (4)), art-42-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-4
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第六項 (Article 42-2, paragraph (6)), art-42-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-6
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第二項 (Article 42-2, paragraph (2)), art-42-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2
- art-42-2/par-16: 第八項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- art-42-2/par-16: 前項 → 租税特別措置法 第四十二条の二第十五項 (Article 42-2, paragraph (15)), art-42-2/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-15
- art-42-2/par-16: 第一項から第六項まで → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- art-42-2-2/par-1: 第九条の四の二第二項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2
- art-42-2-2/par-1: この条 → 租税特別措置法 第四十二条の二の二 (Article 42-2-2), art-42-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2
- art-42-2-2/par-1: 第八条の四第九項 → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9
- art-42-2-2/par-1: 第三十七条の十四の二第二十七項 → 租税特別措置法 第三十七条の十四の二第二十七項 (Article 37-14-2, paragraph (27)), art-37-14-2/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27
- art-42-2-2/par-1: 第三十七条の十四第三十五項 → 租税特別措置法 第三十七条の十四第三十五項 (Article 37-14, paragraph (35)), art-37-14/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35
- art-42-2-2/par-1: 第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-42-2-2/par-1: 第二十九条の二第六項 → 租税特別措置法 第二十九条の二第六項 (Article 29-2, paragraph (6)), art-29-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-6
- art-42-2-2/par-1: 第七項 → 租税特別措置法 第二十九条の二第七項 (Article 29-2, paragraph (7)), art-29-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-7
- art-42-2-2/par-1: 第四十一条の二の三第二項 → 租税特別措置法 第四十一条の二の三第二項 (Article 41-2-3, paragraph (2)), art-41-2-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2
- art-42-2-2/par-1/item-1: 情報通信技術を活用した行政の推進等に関する法律第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-42-2-2/par-1/item-2: この条 → 租税特別措置法 第四十二条の二の二 (Article 42-2-2), art-42-2-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2
- art-42-2-2/par-2: 前項 → 租税特別措置法 第四十二条の二の二第一項 (Article 42-2-2, paragraph (1)), art-42-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1
- art-42-2-2/par-3: 第九条の四の二第二項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2
- art-42-2-2/par-3: 第一項 → 租税特別措置法 第四十二条の二の二第一項 (Article 42-2-2, paragraph (1)), art-42-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1
- art-42-2-2/par-3: 第八条の四第九項 → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9
- art-42-2-2/par-3: 第三十七条の十四の二第二十七項 → 租税特別措置法 第三十七条の十四の二第二十七項 (Article 37-14-2, paragraph (27)), art-37-14-2/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27
- art-42-2-2/par-3: 第三十七条の十四第三十五項 → 租税特別措置法 第三十七条の十四第三十五項 (Article 37-14, paragraph (35)), art-37-14/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35
- art-42-2-2/par-3: 第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-42-2-2/par-3: 第二十九条の二第六項 → 租税特別措置法 第二十九条の二第六項 (Article 29-2, paragraph (6)), art-29-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-6
- art-42-2-2/par-3: 第七項 → 租税特別措置法 第二十九条の二第七項 (Article 29-2, paragraph (7)), art-29-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-7
- art-42-2-2/par-3: 第四十一条の二の三第二項 → 租税特別措置法 第四十一条の二の三第二項 (Article 41-2-3, paragraph (2)), art-41-2-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2
- art-42-2-2/par-4: 第九条の四の二第二項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2
- art-42-2-2/par-4: 第一項 → 租税特別措置法 第四十二条の二の二第一項 (Article 42-2-2, paragraph (1)), art-42-2-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1
- art-42-2-2/par-4: 第三十七条の十一の三第十二項から第十六項まで → 租税特別措置法 第三十七条の十一の三第十三項 (Article 37-11-3, paragraph (13)), art-37-11-3/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-13
- art-42-2-2/par-4: 第三十七条の十四の二第三十二項から第三十六項まで → 租税特別措置法 第三十七条の十四の二第三十三項 (Article 37-14-2, paragraph (33)), art-37-14-2/par-33 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-33
- art-42-2-2/par-4: 前項 → 租税特別措置法 第四十二条の二の二第三項 (Article 42-2-2, paragraph (3)), art-42-2-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-3
- art-42-2-2/par-4: 第二十九条の二第九項から第十三項まで → 租税特別措置法 第二十九条の二第十項 (Article 29-2, paragraph (10)), art-29-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-10
- art-42-2-2/par-4: 第二十九条の二第九項から第十三項まで → 租税特別措置法 第二十九条の二第十二項 (Article 29-2, paragraph (12)), art-29-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-12
- art-42-2-2/par-4: 第三十七条の十四の二第三十二項から第三十六項まで → 租税特別措置法 第三十七条の十四の二第三十四項 (Article 37-14-2, paragraph (34)), art-37-14-2/par-34 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-34
- art-42-2-2/par-4: 第四十一条の二の三第三項から第七項まで → 租税特別措置法 第四十一条の二の三第六項 (Article 41-2-3, paragraph (6)), art-41-2-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-6
- art-42-2-2/par-4: 第二項 → 租税特別措置法 第四十二条の二の二第二項 (Article 42-2-2, paragraph (2)), art-42-2-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-2
- art-42-2-2/par-4: 第八条の四第九項 → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9
- art-42-2-2/par-4: 第三十七条の十四の二第二十七項 → 租税特別措置法 第三十七条の十四の二第二十七項 (Article 37-14-2, paragraph (27)), art-37-14-2/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27
- art-42-2-2/par-4: 第九条の四の二第三項から第七項まで → 租税特別措置法 第九条の四の二第五項 (Article 9-4-2, paragraph (5)), art-9-4-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-5
- art-42-2-2/par-4: 第四十一条の二の三第三項から第七項まで → 租税特別措置法 第四十一条の二の三第四項 (Article 41-2-3, paragraph (4)), art-41-2-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-4
- art-42-2-2/par-4: 次条 → 租税特別措置法 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3 · https://japanlaw.org/l/332AC0000000026/art-42-3
- art-42-2-2/par-4: 第四十一条の二の三第三項から第七項まで → 租税特別措置法 第四十一条の二の三第五項 (Article 41-2-3, paragraph (5)), art-41-2-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-5
- art-42-2-2/par-4: 第三十七条の十四第三十五項 → 租税特別措置法 第三十七条の十四第三十五項 (Article 37-14, paragraph (35)), art-37-14/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35
- art-42-2-2/par-4: 第九条の四の二第三項から第七項まで → 租税特別措置法 第九条の四の二第四項 (Article 9-4-2, paragraph (4)), art-9-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-4
- art-42-2-2/par-4: 第三十七条の十四第三十七項から第四十一項まで → 租税特別措置法 第三十七条の十四第三十八項 (Article 37-14, paragraph (38)), art-37-14/par-38 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-38 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-38
- art-42-2-2/par-4: 第三十七条の十四第三十七項から第四十一項まで → 租税特別措置法 第三十七条の十四第三十九項 (Article 37-14, paragraph (39)), art-37-14/par-39 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-39 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-39
- art-42-2-2/par-4: 第四十一条の二の三第三項から第七項まで → 租税特別措置法 第四十一条の二の三第三項 (Article 41-2-3, paragraph (3)), art-41-2-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-3
- art-42-2-2/par-4: 第二十九条の二第九項から第十三項まで → 租税特別措置法 第二十九条の二第十一項 (Article 29-2, paragraph (11)), art-29-2/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-11
- art-42-2-2/par-4: 第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-42-2-2/par-4: 第八条の四第十項から第十四項まで → 租税特別措置法 第八条の四第十三項 (Article 8-4, paragraph (13)), art-8-4/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-13
- art-42-2-2/par-4: 第三十七条の十一の三第十二項から第十六項まで → 租税特別措置法 第三十七条の十一の三第十四項 (Article 37-11-3, paragraph (14)), art-37-11-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-14
- art-42-2-2/par-4: 第三十七条の十四の二第三十二項から第三十六項まで → 租税特別措置法 第三十七条の十四の二第三十六項 (Article 37-14-2, paragraph (36)), art-37-14-2/par-36 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-36 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-36
- art-42-2-2/par-4: 第四十一条の二の三第三項から第七項まで → 租税特別措置法 第四十一条の二の三第七項 (Article 41-2-3, paragraph (7)), art-41-2-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-7
- art-42-2-2/par-4: 第九条の四の二第三項から第七項まで → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3
- art-42-2-2/par-4: 第二十九条の二第九項から第十三項まで → 租税特別措置法 第二十九条の二第十三項 (Article 29-2, paragraph (13)), art-29-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-13
- art-42-2-2/par-4: 第三十七条の十一の三第十二項から第十六項まで → 租税特別措置法 第三十七条の十一の三第十六項 (Article 37-11-3, paragraph (16)), art-37-11-3/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-16
- art-42-2-2/par-4: 第三十七条の十一の三第十二項から第十六項まで → 租税特別措置法 第三十七条の十一の三第十二項 (Article 37-11-3, paragraph (12)), art-37-11-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-12
- art-42-2-2/par-4: 第三十七条の十四の二第三十二項から第三十六項まで → 租税特別措置法 第三十七条の十四の二第三十二項 (Article 37-14-2, paragraph (32)), art-37-14-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-32
- art-42-2-2/par-4: 第二十九条の二第六項 → 租税特別措置法 第二十九条の二第六項 (Article 29-2, paragraph (6)), art-29-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-6
- art-42-2-2/par-4: 第八条の四第十項から第十四項まで → 租税特別措置法 第八条の四第十二項 (Article 8-4, paragraph (12)), art-8-4/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-12
- art-42-2-2/par-4: 第三十七条の十四第三十七項から第四十一項まで → 租税特別措置法 第三十七条の十四第四十一項 (Article 37-14, paragraph (41)), art-37-14/par-41 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-41 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-41
- art-42-2-2/par-4: 第八条の四第十項から第十四項まで → 租税特別措置法 第八条の四第十一項 (Article 8-4, paragraph (11)), art-8-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-11
- art-42-2-2/par-4: 第九条の四の二第三項から第七項まで → 租税特別措置法 第九条の四の二第六項 (Article 9-4-2, paragraph (6)), art-9-4-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-6
- art-42-2-2/par-4: 第二十九条の二第九項から第十三項まで → 租税特別措置法 第二十九条の二第九項 (Article 29-2, paragraph (9)), art-29-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-9
- art-42-2-2/par-4: 第三十七条の十四の二第三十二項から第三十六項まで → 租税特別措置法 第三十七条の十四の二第三十五項 (Article 37-14-2, paragraph (35)), art-37-14-2/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-35
- art-42-2-2/par-4: 第七項 → 租税特別措置法 第二十九条の二第七項 (Article 29-2, paragraph (7)), art-29-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-7
- art-42-2-2/par-4: 第四十一条の二の三第二項 → 租税特別措置法 第四十一条の二の三第二項 (Article 41-2-3, paragraph (2)), art-41-2-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2
- art-42-2-2/par-4: 第八条の四第十項から第十四項まで → 租税特別措置法 第八条の四第十項 (Article 8-4, paragraph (10)), art-8-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-10
- art-42-2-2/par-4: 第八条の四第十項から第十四項まで → 租税特別措置法 第八条の四第十四項 (Article 8-4, paragraph (14)), art-8-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-14
- art-42-2-2/par-4: 第九条の四の二第三項から第七項まで → 租税特別措置法 第九条の四の二第七項 (Article 9-4-2, paragraph (7)), art-9-4-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-7
- art-42-2-2/par-4: 第三十七条の十四第三十七項から第四十一項まで → 租税特別措置法 第三十七条の十四第三十七項 (Article 37-14, paragraph (37)), art-37-14/par-37 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-37 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-37
- art-42-2-2/par-4: 第三十七条の十一の三第十二項から第十六項まで → 租税特別措置法 第三十七条の十一の三第十五項 (Article 37-11-3, paragraph (15)), art-37-11-3/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-15
- art-42-2-2/par-4: 第三十七条の十四第三十七項から第四十一項まで → 租税特別措置法 第三十七条の十四第四十項 (Article 37-14, paragraph (40)), art-37-14/par-40 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-40 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-40
- art-42-3/par-1: 第三十七条の十三第十一項 → 租税特別措置法 第三十七条の十三第十一項 (Article 37-13, paragraph (11)), art-37-13/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11
- art-42-3/par-1: 第三十七条の十三の二第四項 → 租税特別措置法 第三十七条の十三の二第四項 (Article 37-13-2, paragraph (4)), art-37-13-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4
- art-42-3/par-2: 前項 → 租税特別措置法 第四十二条の三第一項 (Article 42-3, paragraph (1)), art-42-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1
- art-42-3/par-3: 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-42-3/par-3: 第百六十五条の六 → 所得税法 第百六十五条の六 (Article 165-6), art-165-6 — https://japanlaw.org/en/income-tax-act/art-165-6 · https://japanlaw.org/l/340AC0000000033/art-165-6
- art-42-3/par-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-42-3/par-3: 同法第九十五条 → 所得税法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act/art-95 · https://japanlaw.org/l/340AC0000000033/art-95
- art-42-3/par-3: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第三項 (Article 36-3, paragraph (3)), art-36-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-3
- art-42-3/par-3: 同条第五項 → 租税特別措置法 第三十七条の五第五項 (Article 37-5, paragraph (5)), art-37-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5
- art-42-3/par-3: 第四十一条の十九の四第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-42-3/par-3: 第三十三条の五第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-42-3/par-3: 第三十五条第九項 → 租税特別措置法 第三十五条第九項 (Article 35, paragraph (9)), art-35/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/art-35/par-9
- art-42-3/par-3: 第三十七条の二第一項 → 租税特別措置法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
- art-42-3/par-3: 第三十七条の五第三項 → 租税特別措置法 第三十七条の五第三項 (Article 37-5, paragraph (3)), art-37-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-3
- art-42-3/par-3: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第二項 (Article 36-3, paragraph (2)), art-36-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2
- art-42-3/par-3: 第四十一条の三第一項 → 租税特別措置法 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-1
- art-42-3/par-3: 第四十一条の五第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-42-3/par-3: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-42-3/par-3: 第三十一条の二第八項 → 租税特別措置法 第三十一条の二第八項 (Article 31-2, paragraph (8)), art-31-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-8
- art-42-3/par-3: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/en/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- art-42-3/par-3: 第三十七条の四 → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- art-42-3/par-3: 第二十八条の三第七項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-42-3/par-3: 第三十条の二第五項 → 租税特別措置法 第三十条の二第五項 (Article 30-2, paragraph (5)), art-30-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-5
- art-42-3/par-3: 第二項 → 租税特別措置法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2
- art-42-3/par-3: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-1
- art-42-3/par-4: 前項 → 租税特別措置法 第四十二条の三第三項 (Article 42-3, paragraph (3)), art-42-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
- art-42-3/par-5: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第三項 (Article 36-3, paragraph (3)), art-36-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-3
- art-42-3/par-5: 同条第五項 → 租税特別措置法 第三十七条の五第五項 (Article 37-5, paragraph (5)), art-37-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5
- art-42-3/par-5: 第四十一条の十九の四第十四項 → 租税特別措置法 第四十一条の十九の四第十四項 (Article 41-19-4, paragraph (14)), art-41-19-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-14
- art-42-3/par-5: 第三十三条の五第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-42-3/par-5: 第三十五条第九項 → 租税特別措置法 第三十五条第九項 (Article 35, paragraph (9)), art-35/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/art-35/par-9
- art-42-3/par-5: 第三十七条の二第一項 → 租税特別措置法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
- art-42-3/par-5: 第三十七条の五第三項 → 租税特別措置法 第三十七条の五第三項 (Article 37-5, paragraph (3)), art-37-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-3
- art-42-3/par-5: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第二項 (Article 36-3, paragraph (2)), art-36-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2
- art-42-3/par-5: 第四十一条の三第一項 → 租税特別措置法 第四十一条の三第一項 (Article 41-3, paragraph (1)), art-41-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3/par-1
- art-42-3/par-5: 第四十一条の五第十三項 → 租税特別措置法 第四十一条の五第十三項 (Article 41-5, paragraph (13)), art-41-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-13
- art-42-3/par-5: 第十四項 → 租税特別措置法 第四十一条の五第十四項 (Article 41-5, paragraph (14)), art-41-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-41-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-14
- art-42-3/par-5: 第三十一条の二第八項 → 租税特別措置法 第三十一条の二第八項 (Article 31-2, paragraph (8)), art-31-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-8
- art-42-3/par-5: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/en/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- art-42-3/par-5: 第三十七条の四 → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- art-42-3/par-5: 第二十八条の三第七項 → 租税特別措置法 第二十八条の三第七項 (Article 28-3, paragraph (7)), art-28-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-28-3/par-7
- art-42-3/par-5: 第三十条の二第五項 → 租税特別措置法 第三十条の二第五項 (Article 30-2, paragraph (5)), art-30-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-30-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-5
- art-42-3/par-5: 第二項 → 租税特別措置法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2
- art-42-3/par-5: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-36-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-1
- art-42-3/par-6/item-1: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1
- art-42-3/par-6/item-1: 同法第百八十条第二項 → 所得税法 第百八十条第二項 (Article 180, paragraph (2)), art-180/par-2 — https://japanlaw.org/en/income-tax-act/art-180/par-2 · https://japanlaw.org/l/340AC0000000033/art-180/par-2
- art-42-3/par-6/item-1: 同法第百八十条第四項 → 所得税法 第百八十条第四項 (Article 180, paragraph (4)), art-180/par-4 — https://japanlaw.org/en/income-tax-act/art-180/par-4 · https://japanlaw.org/l/340AC0000000033/art-180/par-4
- art-42-3/par-6/item-1: 第四十一条の十三の二第二項 → 租税特別措置法 第四十一条の十三の二第二項 (Article 41-13-2, paragraph (2)), art-41-13-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-2
- art-42-3/par-6/item-2: 第九条の四の二第二項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2
- art-42-3/par-6/item-2: 第八条の四第九項 → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9
- art-42-3/par-6/item-2: 第三十七条の十四の二第二十七項 → 租税特別措置法 第三十七条の十四の二第二十七項 (Article 37-14-2, paragraph (27)), art-37-14-2/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-27
- art-42-3/par-6/item-2: 第三十七条の十四第三十五項 → 租税特別措置法 第三十七条の十四第三十五項 (Article 37-14, paragraph (35)), art-37-14/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35
- art-42-3/par-6/item-2: 第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-42-3/par-6/item-2: 第二十九条の二第六項 → 租税特別措置法 第二十九条の二第六項 (Article 29-2, paragraph (6)), art-29-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-6
- art-42-3/par-6/item-2: 同条第七項 → 租税特別措置法 第二十九条の二第七項 (Article 29-2, paragraph (7)), art-29-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-7
- art-42-3/par-6/item-2: 第四十一条の二の三第二項 → 租税特別措置法 第四十一条の二の三第二項 (Article 41-2-3, paragraph (2)), art-41-2-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-2
- art-42-3/par-6/item-3: 第三十七条の十一の三第九項 → 租税特別措置法 第三十七条の十一の三第九項 (Article 37-11-3, paragraph (9)), art-37-11-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-9
- art-42-3/par-6/item-3: 第四十一条の十二の二第八項 → 租税特別措置法 第四十一条の十二の二第八項 (Article 41-12-2, paragraph (8)), art-41-12-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-8
- art-42-3/par-6/item-3: 第三十七条の十四の二第二十九項 → 租税特別措置法 第三十七条の十四の二第二十九項 (Article 37-14-2, paragraph (29)), art-37-14-2/par-29 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29
- art-42-3/par-6/item-3: 第四十一条の十二の二第十項 → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-42-3/par-6/item-3: 第三十七条の十一の三第七項 → 租税特別措置法 第三十七条の十一の三第七項 (Article 37-11-3, paragraph (7)), art-37-11-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-7
- art-42-3/par-6/item-3: 第九項 → 租税特別措置法 第四十一条の十二の二第九項 (Article 41-12-2, paragraph (9)), art-41-12-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-9
- art-42-3/par-6/item-3: 第八条の四第四項 → 租税特別措置法 第八条の四第四項 (Article 8-4, paragraph (4)), art-8-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-4
- art-42-3/par-6/item-3: 第五項 → 租税特別措置法 第八条の四第五項 (Article 8-4, paragraph (5)), art-8-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-5
- art-42-3/par-6/item-3: 第八条の四第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
- art-42-3/par-6/item-3: 第三十七条の十四の二第二十八項 → 租税特別措置法 第三十七条の十四の二第二十八項 (Article 37-14-2, paragraph (28)), art-37-14-2/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-28
- art-42-3/par-6/item-4: 同条第九項 → 租税特別措置法 第三十七条の十一の三第九項 (Article 37-11-3, paragraph (9)), art-37-11-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-9
- art-42-3/par-6/item-4: 第三十七条の十四の二第二十九項 → 租税特別措置法 第三十七条の十四の二第二十九項 (Article 37-14-2, paragraph (29)), art-37-14-2/par-29 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29
- art-42-3/par-6/item-4: 第四十一条の十二の二第十項 → 租税特別措置法 第四十一条の十二の二第十項 (Article 41-12-2, paragraph (10)), art-41-12-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-10
- art-42-3/par-6/item-4: 第八条の四第六項 → 租税特別措置法 第八条の四第六項 (Article 8-4, paragraph (6)), art-8-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-6
- art-42-3/par-6/item-4: 第三十七条の十一の三第八項 → 租税特別措置法 第三十七条の十一の三第八項 (Article 37-11-3, paragraph (8)), art-37-11-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-8
- art-42-3/par-6/item-5: 第四十一条の二の三第三項 → 租税特別措置法 第四十一条の二の三第三項 (Article 41-2-3, paragraph (3)), art-41-2-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-3
- art-42-3/par-6/item-5: 第九条の四の二第三項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3
- art-42-3/par-6/item-5: 第三十七条の十一の三第十二項 → 租税特別措置法 第三十七条の十一の三第十二項 (Article 37-11-3, paragraph (12)), art-37-11-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-12
- art-42-3/par-6/item-5: 第三十七条の十四の二第三十二項 → 租税特別措置法 第三十七条の十四の二第三十二項 (Article 37-14-2, paragraph (32)), art-37-14-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-32
- art-42-3/par-6/item-5: 第二十九条の二第九項 → 租税特別措置法 第二十九条の二第九項 (Article 29-2, paragraph (9)), art-29-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-9
- art-42-3/par-6/item-5: 第八条の四第十項 → 租税特別措置法 第八条の四第十項 (Article 8-4, paragraph (10)), art-8-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-10
- art-42-3/par-6/item-5: 第三十七条の十四第三十七項 → 租税特別措置法 第三十七条の十四第三十七項 (Article 37-14, paragraph (37)), art-37-14/par-37 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-37 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-37
- art-42-3/par-6/item-6: 第四十一条の二の三第三項 → 租税特別措置法 第四十一条の二の三第三項 (Article 41-2-3, paragraph (3)), art-41-2-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-2-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-2-3/par-3
- art-42-3/par-6/item-6: 第九条の四の二第三項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3
- art-42-3/par-6/item-6: 第三十七条の十一の三第十二項 → 租税特別措置法 第三十七条の十一の三第十二項 (Article 37-11-3, paragraph (12)), art-37-11-3/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-12
- art-42-3/par-6/item-6: 第三十七条の十四の二第三十二項 → 租税特別措置法 第三十七条の十四の二第三十二項 (Article 37-14-2, paragraph (32)), art-37-14-2/par-32 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-32
- art-42-3/par-6/item-6: 第二十九条の二第九項 → 租税特別措置法 第二十九条の二第九項 (Article 29-2, paragraph (9)), art-29-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-9
- art-42-3/par-6/item-6: 第八条の四第十項 → 租税特別措置法 第八条の四第十項 (Article 8-4, paragraph (10)), art-8-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-10
- art-42-3/par-6/item-6: 第三十七条の十四第三十七項 → 租税特別措置法 第三十七条の十四第三十七項 (Article 37-14, paragraph (37)), art-37-14/par-37 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-37 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-37
- art-42-3/par-7: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-42-3/par-7: 次項 → 租税特別措置法 第四十二条の三第八項 (Article 42-3, paragraph (8)), art-42-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-8
- art-42-3/par-7: この条 → 租税特別措置法 第四十二条の三 (Article 42-3), art-42-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3 · https://japanlaw.org/l/332AC0000000026/art-42-3
- art-42-3/par-7: 第三項 → 租税特別措置法 第四十二条の三第三項 (Article 42-3, paragraph (3)), art-42-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
- art-42-3/par-7: 第五項 → 租税特別措置法 第四十二条の三第五項 (Article 42-3, paragraph (5)), art-42-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-5
- art-42-3/par-7: 第一項 → 租税特別措置法 第四十二条の三第一項 (Article 42-3, paragraph (1)), art-42-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1
- art-42-3/par-7: この項 → 租税特別措置法 第四十二条の三第七項 (Article 42-3, paragraph (7)), art-42-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-7
- art-42-3/par-7: 前項 → 租税特別措置法 第四十二条の三第六項 (Article 42-3, paragraph (6)), art-42-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6
- art-42-3/par-8: 第三項 → 租税特別措置法 第四十二条の三第三項 (Article 42-3, paragraph (3)), art-42-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-3
- art-42-3/par-8: 第一項 → 租税特別措置法 第四十二条の三第一項 (Article 42-3, paragraph (1)), art-42-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1
- art-42-3/par-8: 前項 → 租税特別措置法 第四十二条の三第七項 (Article 42-3, paragraph (7)), art-42-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-7
- art-42-3/par-9: 第七項 → 租税特別措置法 第四十二条の三第七項 (Article 42-3, paragraph (7)), art-42-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-7
---
## 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-20261007T211206-080, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-081, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-082, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-083, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-084, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-085, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-086, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-087, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-089, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-090, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-091, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-092, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-093, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-094, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-096, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-097, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-098, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07