# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五節 (Chapter 3, Section 5)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五節 (Chapter 3, Section 5) — address `ch-3/sec-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-5
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 第五節　使途秘匿金の支出がある場合の課税の特例 — Section 5 Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-5 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-5 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-5</sup>

### 第六十二条
<sup>art-62 · https://japanlaw.org/en/special-taxation-measures-act/art-62 · https://japanlaw.org/l/332AC0000000026/art-62</sup>

  **第一項**  法人（公共法人を除く。以下この項において同じ。）は、その使途秘匿金の支出について法人税を納める義務があるものとし、法人が平成六年四月一日以後に使途秘匿金の支出をした場合には、当該法人に対して課する各事業年度の所得に対する法人税の額は、法人税法第六十六条第一項から第三項まで及び第六項、第六十九条第十九項（同条第二十三項又は第二十四項において準用する場合を含む。）並びに第百四十三条第一項及び第二項の規定、第四十二条の四第八項第六号ロ及び第七号（これらの規定を第四十二条の四の二第二項又は第四十二条の五第三項第二号において準用する場合を含む。）、第四十二条の十四第一項及び第四項、第六十二条の三第一項及び第九項、第六十三条第一項、第六十七条の二第一項並びに第六十八条第一項の規定その他法人税に関する法令の規定にかかわらず、これらの規定により計算した法人税の額に、当該使途秘匿金の支出の額に百分の四十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1</sup>
  A corporation (excluding a public corporation; hereinafter the same applies in this paragraph) is liable to pay corporation tax on its expenditure for undisclosed purposes, and where a corporation has made an expenditure for undisclosed purposes on or after April 1, 1994, the amount of corporation tax on income for each business year imposed on that corporation is, notwithstanding the provisions of Article 66, paragraphs (1) through (3) and paragraph (6), Article 69, paragraph (19) (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article), and Article 143, paragraphs (1) and (2) of the Corporation Tax Act, the provisions of Article 42-4, paragraph (8), item (vi), (b) and item (vii) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)), Article 42-14, paragraphs (1) and (4), Article 62-3, paragraphs (1) and (9), Article 63, paragraph (1), Article 67-2, paragraph (1), and Article 68, paragraph (1), and other provisions of laws and regulations concerning corporation tax, the amount obtained by adding the amount calculated by multiplying the amount of that expenditure for undisclosed purposes by the rate of 40 percent to the amount of corporation tax calculated pursuant to those provisions.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する使途秘匿金の支出とは、法人がした金銭の支出（贈与、供与その他これらに類する目的のためにする金銭以外の資産の引渡しを含む。以下この条において同じ。）のうち、相当の理由がなく、その相手方の氏名又は名称及び住所又は所在地並びにその事由（以下この条において「相手方の氏名等」という。）を当該法人の帳簿書類に記載していないもの（資産の譲受けその他の取引の対価の支払としてされたもの（当該支出に係る金銭又は金銭以外の資産が当該取引の対価として相当であると認められるものに限る。）であることが明らかなものを除く。）をいう。
  <sup>art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-2</sup>
  The term "expenditure for undisclosed purposes" as used in the preceding paragraph means an expenditure of money made by a corporation (including the delivery of assets other than money for the purpose of a gift, the provision of benefits, or any other similar purpose; hereinafter the same applies in this Article) for which the corporation, without reasonable grounds, has not entered the name or title and the address or location of the recipient and the reason for the expenditure (hereinafter referred to as the "name, etc. of the recipient" in this Article) in its books and documents (excluding one that is clearly made as payment of consideration for the acquisition of assets or any other transaction (limited to one for which the money or the assets other than money pertaining to the expenditure are found to be reasonable as consideration for that transaction)).
  <sup>machine translation, not official</sup>

  **第三項**  税務署長は、法人がした金銭の支出のうちにその相手方の氏名等を当該法人の帳簿書類に記載していないものがある場合においても、その記載をしていないことが相手方の氏名等を秘匿するためでないと認めるときは、その金銭の支出を第一項に規定する使途秘匿金の支出に含めないことができる。
  <sup>art-62/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-3 · https://japanlaw.org/l/332AC0000000026/art-62/par-3</sup>
  Even where the expenditures of money made by a corporation include one for which the name, etc. of the recipient has not been entered in the books and documents of the corporation, the district director may, when the district director finds that the failure to make that entry is not for the purpose of concealing the name, etc. of the recipient, exclude that expenditure of money from the expenditure for undisclosed purposes prescribed in paragraph (1).
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定は、次の各号に掲げる法人の当該各号に定める事業以外の事業に係る金銭の支出については、適用しない。
  <sup>art-62/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-4</sup>
  The provisions of paragraph (1) do not apply to an expenditure of money by a corporation listed in each of the following items that pertains to a business other than the business specified in that item:
  <sup>machine translation, not official</sup>

    **一**  公益法人等又は人格のない社団等（国内に本店又は主たる事務所を有するものに限る。）　収益事業
    <sup>art-62/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-4/item-1</sup>
    a public interest corporation, etc. or an association or foundation without juridical personality (limited to one that has its head office or principal office in Japan): profit-making business;
    <sup>machine translation, not official</sup>

    **二**  外国法人　当該外国法人が法人税法第百四十一条各号に掲げる外国法人のいずれに該当するかに応じ当該各号に定める国内源泉所得（同法第百三十八条第一項第一号又は第四号に掲げるものに限る。）に係る事業（人格のない社団等にあつては、当該国内源泉所得に係る収益事業）
    <sup>art-62/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-4/item-2</sup>
    a foreign corporation: the business pertaining to the domestic source income (limited to that listed in Article 138, paragraph (1), item (i) or item (iv) of the Corporation Tax Act) specified in each item of Article 141 of that Act according to which of the foreign corporations listed in those items the foreign corporation falls under (for an association or foundation without juridical personality, the profit-making business pertaining to that domestic source income).
    <sup>machine translation, not official</sup>

  **第五項**  法人が金銭の支出の相手方の氏名等をその帳簿書類に記載しているかどうかの判定の時期その他第一項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-62/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/art-62/par-5</sup>
  The time for determining whether a corporation has entered the name, etc. of the recipient of an expenditure of money in its books and documents and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定の適用がある場合における法人税法第六十七条の規定の適用については、同条第一項中「前条第一項、第二項及び第六項並びに第六十九条第十九項（外国税額の控除）（同条第二十三項において準用する場合を含む。第三項において同じ。）」とあるのは「租税特別措置法第六十二条第一項（使途秘匿金の支出がある場合の課税の特例）」と、「これら」とあるのは「同項」と、同条第三項中「前条第一項、第二項及び第六項並びに第六十九条第十九項」とあるのは「租税特別措置法第六十二条第一項」とする。
  <sup>art-62/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-6 · https://japanlaw.org/l/332AC0000000026/art-62/par-6</sup>
  With regard to the application of the provisions of Article 67 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19) (Foreign Tax Credit) (including as applied mutatis mutandis pursuant to paragraph (23) of that Article; the same applies in paragraph (3))" in paragraph (1) of that Article is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes)", the phrase "these" is deemed to be replaced with "that paragraph", and the phrase "paragraphs (1), (2), and (6) of the preceding Article, and Article 69, paragraph (19)" in paragraph (3) of that Article is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第七項**  第一項の規定の適用がある場合における法人税法第二編第一章（第二節を除く。）及び第三編第二章（第二節を除く。）の規定の適用については、次に定めるところによる。
  <sup>art-62/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7 · https://japanlaw.org/l/332AC0000000026/art-62/par-7</sup>
  With regard to the application of the provisions of Part II, Chapter I (excluding Section 2) and Part III, Chapter II (excluding Section 2) of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the following provisions apply:
  <sup>machine translation, not official</sup>

    **一**  法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第一項の規定（次号から第四号までにおいて「特別税額加算規定」という。）を適用するものとした場合に計算される法人税の額とする。
    <sup>art-62/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-1</sup>
    the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3), and Article 70) and the provisions of paragraph (1) (referred to as the "special tax addition provisions" in the following item through item (iv)) were applied to the amount of income listed in Article 72, paragraph (1), item (i) of that Act;
    <sup>machine translation, not official</sup>

    **二**  法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び特別税額加算規定を適用して計算した法人税の額とする。
    <sup>art-62/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-2</sup>
    the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the special tax addition provisions to the amount of income listed in item (i) of that paragraph;
    <sup>machine translation, not official</sup>

    **三**  法人税法第百四十四条の四第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項又は第二項に規定する期間を一事業年度とみなして同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節（第百四十四条（同法第六十八条第三項の規定を準用する部分に限る。）を除く。）の規定及び特別税額加算規定を適用するものとした場合に計算される法人税の額とする。
    <sup>art-62/par-7/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-3</sup>
    the amount listed in Article 144-4, paragraph (1), item (iii) or item (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax that would be calculated if the period prescribed in paragraph (1) or paragraph (2) of that Article were deemed to be one business year and the provisions of Part III, Chapter II, Section 2 of that Act (excluding Article 144 (limited to the part that applies mutatis mutandis the provisions of Article 68, paragraph (3) of that Act)) and the special tax addition provisions were applied to the amount of income pertaining to the domestic source income listed in paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Article;
    <sup>machine translation, not official</sup>

    **四**  法人税法第百四十四条の六第一項第三号若しくは第四号又は第二項第二号に掲げる金額は、同条第一項第一号若しくは第二号又は第二項第一号に掲げる国内源泉所得に係る所得の金額につき同法第三編第二章第二節の規定及び特別税額加算規定を適用して計算した法人税の額とする。
    <sup>art-62/par-7/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-4</sup>
    the amount listed in Article 144-6, paragraph (1), item (iii) or item (iv) or paragraph (2), item (ii) of the Corporation Tax Act is the amount of corporation tax calculated by applying the provisions of Part III, Chapter II, Section 2 of that Act and the special tax addition provisions to the amount of income pertaining to the domestic source income listed in paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Article.
    <sup>machine translation, not official</sup>

  **第八項**  前二項に定めるもののほか、第一項の規定の適用がある場合における法人税の申告又は還付に関する法人税法その他法人税に関する法令の規定及び地方法人税の申告又は還付に関する地方法人税法その他地方法人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。
  <sup>art-62/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-8 · https://japanlaw.org/l/332AC0000000026/art-62/par-8</sup>
  Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax with regard to returns or refunds of corporation tax, and of the provisions of the Local Corporation Tax Act and other laws and regulations concerning local corporation tax with regard to returns or refunds of local corporation tax, in the case where the provisions of paragraph (1) apply, are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第九項**  第一項の規定は、法人がした金銭の支出について同項の規定の適用がある場合において、その相手方の氏名等に関して、国税通則法第七十四条の二（第一項第二号に係る部分に限る。）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ことを妨げるものではない。
  <sup>art-62/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-62/par-9 · https://japanlaw.org/l/332AC0000000026/art-62/par-9</sup>
  The provisions of paragraph (1) do not preclude, in the case where those provisions apply to an expenditure of money made by a corporation, the asking of questions, the inspection, or the request for presentation or submission under the provisions of Article 74-2 of the Act on General Rules for National Taxes (limited to the part pertaining to paragraph (1), item (ii)) with regard to the name, etc. of the recipient.
  <sup>machine translation, not official</sup>

### 第六十二条の二  〔削除 / repealed〕
<sup>art-62-2 · https://japanlaw.org/en/special-taxation-measures-act/art-62-2 · https://japanlaw.org/l/332AC0000000026/art-62-2</sup>

  **第一項**  削除
  <sup>art-62-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-62-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-2/par-1</sup>
  <sup>no English for this paragraph</sup>

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## Cites
- art-62/par-1: 第百四十三条第一項 → 法人税法 第百四十三条第一項 (Article 143, paragraph (1)), art-143/par-1 — https://japanlaw.org/en/corporation-tax-act/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/art-143/par-1
- art-62/par-1: 第二項 → 法人税法 第百四十三条第二項 (Article 143, paragraph (2)), art-143/par-2 — https://japanlaw.org/en/corporation-tax-act/art-143/par-2 · https://japanlaw.org/l/340AC0000000034/art-143/par-2
- art-62/par-1: 法人税法第六十六条第一項から第三項まで → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-62/par-1: 法人税法第六十六条第一項から第三項まで → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2
- art-62/par-1: 法人税法第六十六条第一項から第三項まで → 法人税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/en/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-62/par-1: 第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6
- art-62/par-1: 第六十九条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/en/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-62/par-1: 同条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/en/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23
- art-62/par-1: 第二十四項 → 法人税法 第六十九条第二十四項 (Article 69, paragraph (24)), art-69/par-24 — https://japanlaw.org/en/corporation-tax-act/art-69/par-24 · https://japanlaw.org/l/340AC0000000034/art-69/par-24
- art-62/par-1: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- art-62/par-1: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- art-62/par-1: 第四十二条の四第八項第六号 → 租税特別措置法 第四十二条の四第八項第六号 (Article 42-4, paragraph (8), item (vi)), art-42-4/par-8/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6
- art-62/par-1: 第六十七条の二第一項 → 租税特別措置法 第六十七条の二第一項 (Article 67-2, paragraph (1)), art-67-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-2/par-1
- art-62/par-1: 第七号 → 租税特別措置法 第四十二条の四第八項第七号 (Article 42-4, paragraph (8), item (vii)), art-42-4/par-8/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- art-62/par-1: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2
- art-62/par-1: 第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- art-62/par-1: 第六十八条第一項 → 租税特別措置法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1
- art-62/par-1: 第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- art-62/par-1: この項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-1: 第四十二条の十四第一項 → 租税特別措置法 第四十二条の十四第一項 (Article 42-14, paragraph (1)), art-42-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- art-62/par-2: この条 → 租税特別措置法 第六十二条 (Article 62), art-62 — https://japanlaw.org/en/special-taxation-measures-act/art-62 · https://japanlaw.org/l/332AC0000000026/art-62
- art-62/par-2: 前項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-3: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-4: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-4/item-2: 同法第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-62/par-4/item-2: 第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-62/par-4/item-2: 法人税法第百四十一条 → 法人税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/corporation-tax-act/art-141 · https://japanlaw.org/l/340AC0000000034/art-141
- art-62/par-5: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-6: 前条第一項 → 法人税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/corporation-tax-act/art-66/par-1 · https://japanlaw.org/l/340AC0000000034/art-66/par-1
- art-62/par-6: 第二項 → 法人税法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/corporation-tax-act/art-66/par-2 · https://japanlaw.org/l/340AC0000000034/art-66/par-2
- art-62/par-6: 第六項 → 法人税法 第六十六条第六項 (Article 66, paragraph (6)), art-66/par-6 — https://japanlaw.org/en/corporation-tax-act/art-66/par-6 · https://japanlaw.org/l/340AC0000000034/art-66/par-6
- art-62/par-6: 法人税法第六十七条 → 法人税法 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/corporation-tax-act/art-67 · https://japanlaw.org/l/340AC0000000034/art-67
- art-62/par-6: 同条第一項 → 法人税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/en/corporation-tax-act/art-67/par-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-1
- art-62/par-6: 第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/en/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-62/par-6: 第六十九条第十九項 → 法人税法 第六十九条第十九項 (Article 69, paragraph (19)), art-69/par-19 — https://japanlaw.org/en/corporation-tax-act/art-69/par-19 · https://japanlaw.org/l/340AC0000000034/art-69/par-19
- art-62/par-6: 同条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/en/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23
- art-62/par-6: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-7: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-7/item-1: 同項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-62/par-7/item-1: 同条第一項第一号 → 法人税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-1
- art-62/par-7/item-1: 法人税法第七十二条第一項第二号 → 法人税法 第七十二条第一項第二号 (Article 72, paragraph (1), item (ii)), art-72/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2
- art-62/par-7/item-1: 同条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1
- art-62/par-7/item-1: 第四号 → 租税特別措置法 第六十二条第七項第四号 (Article 62, paragraph (7), item (iv)), art-62/par-7/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-4
- art-62/par-7/item-1: 第七十条 → 租税特別措置法 第七十条 (Article 70), art-70 — https://japanlaw.org/en/special-taxation-measures-act/art-70 · https://japanlaw.org/l/332AC0000000026/art-70
- art-62/par-7/item-1: 第六十八条第三項 → 租税特別措置法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-3
- art-62/par-7/item-1: 次号 → 租税特別措置法 第六十二条第七項第二号 (Article 62, paragraph (7), item (ii)), art-62/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-2
- art-62/par-7/item-1: 第六十七条 → 租税特別措置法 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/special-taxation-measures-act/art-67 · https://japanlaw.org/l/332AC0000000026/art-67
- art-62/par-7/item-1: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-7/item-2: 同項第一号 → 法人税法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-1
- art-62/par-7/item-2: 法人税法第七十四条第一項第二号 → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2
- art-62/par-7/item-3: 同条第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-62/par-7/item-3: 同条第一項第一号 → 法人税法 第百四十四条の四第一項第一号 (Article 144-4, paragraph (1), item (i)), art-144-4/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-1
- art-62/par-7/item-3: 第二号 → 法人税法 第百四十四条の四第一項第二号 (Article 144-4, paragraph (1), item (ii)), art-144-4/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-2
- art-62/par-7/item-3: 法人税法第百四十四条の四第一項第三号 → 法人税法 第百四十四条の四第一項第三号 (Article 144-4, paragraph (1), item (iii)), art-144-4/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-3
- art-62/par-7/item-3: 第四号 → 法人税法 第百四十四条の四第一項第四号 (Article 144-4, paragraph (1), item (iv)), art-144-4/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-4
- art-62/par-7/item-3: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-62/par-7/item-3: 第二項第一号 → 法人税法 第百四十四条の四第二項第一号 (Article 144-4, paragraph (2), item (i)), art-144-4/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2/item-1
- art-62/par-7/item-3: 第二項第二号 → 法人税法 第百四十四条の四第二項第二号 (Article 144-4, paragraph (2), item (ii)), art-144-4/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2/item-2
- art-62/par-7/item-3: 同法第六十八条第三項 → 法人税法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/en/corporation-tax-act/art-68/par-3 · https://japanlaw.org/l/340AC0000000034/art-68/par-3
- art-62/par-7/item-4: 同条第一項第一号 → 法人税法 第百四十四条の六第一項第一号 (Article 144-6, paragraph (1), item (i)), art-144-6/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-1
- art-62/par-7/item-4: 第二号 → 法人税法 第百四十四条の六第一項第二号 (Article 144-6, paragraph (1), item (ii)), art-144-6/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-2
- art-62/par-7/item-4: 法人税法第百四十四条の六第一項第三号 → 法人税法 第百四十四条の六第一項第三号 (Article 144-6, paragraph (1), item (iii)), art-144-6/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-3
- art-62/par-7/item-4: 第四号 → 法人税法 第百四十四条の六第一項第四号 (Article 144-6, paragraph (1), item (iv)), art-144-6/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1/item-4
- art-62/par-7/item-4: 第二項第一号 → 法人税法 第百四十四条の六第二項第一号 (Article 144-6, paragraph (2), item (i)), art-144-6/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-1
- art-62/par-7/item-4: 第二項第二号 → 法人税法 第百四十四条の六第二項第二号 (Article 144-6, paragraph (2), item (ii)), art-144-6/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2/item-2
- art-62/par-8: 前二項 → 租税特別措置法 第六十二条第七項 (Article 62, paragraph (7)), art-62/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-7 · https://japanlaw.org/l/332AC0000000026/art-62/par-7
- art-62/par-8: 前二項 → 租税特別措置法 第六十二条第六項 (Article 62, paragraph (6)), art-62/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-6 · https://japanlaw.org/l/332AC0000000026/art-62/par-6
- art-62/par-8: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-9: 第一項 → 租税特別措置法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- art-62/par-9: 国税通則法第七十四条の二 → 国税通則法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2 · https://japanlaw.org/l/337AC0000000066/art-74-2
- art-62/par-9: 第一項第二号 → 国税通則法 第七十四条の二第一項第二号 (Article 74-2, paragraph (1), item (ii)), art-74-2/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-131, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-132, 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