# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七章 (Chapter 7) - 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: 第七章 (Chapter 7) — address `ch-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-7 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 第七章　利子税等の割合の特例 — Chapter VII Special Provisions on the Rates of Interest Tax, etc. heading: machine translation, not official ch-7 · https://japanlaw.org/en/special-taxation-measures-act/ch-7 · https://japanlaw.org/l/332AC0000000026/ch-7 ### 第九十三条（利子税の割合の特例） — Special Provisions on the Rate of Interest Tax caption: machine translation, not official art-93 · https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 **第一項** 次の各号に掲げる規定に規定する利子税の年七・三パーセントの割合は、当該各号に掲げる規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合とする。 art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1 Notwithstanding the provisions listed in the following items, if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of 7.3 percent per annum of interest tax prescribed in those provisions is to be that special base rate for interest tax during that year: machine translation, not official **一** 所得税法第百三十一条第三項、第百三十六条第一項各号、第百三十七条の二第十二項及び第百三十七条の三第十四項（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。） art-93/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-1 Article 131, paragraph (3), each item of Article 136, paragraph (1), Article 137-2, paragraph (12) and Article 137-3, paragraph (14) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act); machine translation, not official **二** 法人税法第七十五条第七項（同法第七十五条の二第八項及び第十項（同法第百四十四条の八において準用する場合を含む。）において準用する場合並びに同法第百四十四条の七において準用する場合を含む。以下この号において同じ。）及び地方法人税法第十九条第四項において準用する法人税法第七十五条第七項 art-93/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2 Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 75-2, paragraphs (8) and (10) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) and as applied mutatis mutandis pursuant to Article 144-7 of that Act; the same applies hereinafter in this item), and Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act; machine translation, not official **三** 相続税法第五十一条の二第一項第二号、第五十二条第四項並びに第五十三条第一項、第四項第一号及び第二号イ、第六項並びに第七項 art-93/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-3 Article 51-2, paragraph (1), item (ii), Article 52, paragraph (4), and Article 53, paragraph (1), paragraph (4), item (i) and item (ii), (a), paragraph (6) and paragraph (7) of the Inheritance Tax Act; machine translation, not official **四** 消費税法第四十五条の二第四項 art-93/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-4 Article 45-2, paragraph (4) of the Consumption Tax Act; machine translation, not official **五** 第七十条の七の二第十四項第十号ロ（第七十条の七の四第十一項において準用する場合を含む。） art-93/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-5 Article 70-7-2, paragraph (14), item (x), (b) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)). machine translation, not official **第二項** 前項に規定する利子税特例基準割合とは、平均貸付割合（各年の前々年の九月から前年の八月までの各月における短期貸付けの平均利率（当該各月において銀行が新たに行つた貸付け（貸付期間が一年未満のものに限る。）に係る利率の平均をいう。）の合計を十二で除して計算した割合として各年の前年の十一月三十日までに財務大臣が告示する割合をいう。以下同じ。）に年〇・五パーセントの割合を加算した割合をいう。 art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2 The special base rate for interest tax prescribed in the preceding paragraph means the rate obtained by adding 0.5 percent per annum to the average lending rate (meaning the rate publicly notified by the Minister of Finance by November 30 of the year preceding each year as the rate calculated by dividing by 12 the sum of the average interest rates on short-term loans (meaning the average of the interest rates on loans (limited to those with a loan period of less than one year) newly made by banks in that month) in each month from September of the second year preceding each year to August of the year preceding it; the same applies hereinafter). machine translation, not official **第三項** 次の各号に掲げる規定に規定する利子税の割合は、当該各号に掲げる規定にかかわらず、各分納期間の延納特例基準割合が年七・三パーセントの割合に満たない場合には、当該分納期間においては、当該利子税の割合に当該延納特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。 art-93/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3 Notwithstanding the provisions listed in the following items, if the special base rate for deferred payment for each instalment period is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, for that instalment period, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for deferred payment bears to 7.3 percent per annum: machine translation, not official **一** 相続税法第五十二条第一項第一号 art-93/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-1 Article 52, paragraph (1), item (i) of the Inheritance Tax Act; machine translation, not official **二** 第七十条の六第三十八項第三号 art-93/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-2 Article 70-6, paragraph (38), item (iii); machine translation, not official **三** 第七十条の七の二第十四項第十号前段（第七十条の七の四第十一項において準用する場合を含む。） art-93/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-3 the first sentence of Article 70-7-2, paragraph (14), item (x) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)); machine translation, not official **四** 第七十条の八の二第三項（同条第九項において準用する場合を含む。） art-93/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-4 Article 70-8-2, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article); machine translation, not official **五** 第七十条の九第一項（同条第四項において準用する場合を含む。） art-93/par-3/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-5 Article 70-9, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article); machine translation, not official **六** 第七十条の十第二項（同条第五項において準用する場合を含む。） art-93/par-3/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-6 Article 70-10, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article); machine translation, not official **七** 第七十条の十一 art-93/par-3/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-7 Article 70-11. machine translation, not official **第四項** 前項及びこの項において、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-93/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4 In the preceding paragraph and this paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items: machine translation, not official **一** 分納期間　相続税法第五十二条第一項第一号又は第二号に規定する分納税額に併せて納付しなければならない利子税の額の計算の基礎となる期間をいう。 art-93/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-1 instalment period: This means the period serving as the basis for calculating the amount of interest tax that must be paid together with the installment payment prescribed in Article 52, paragraph (1), item (i) or item (ii) of the Inheritance Tax Act; machine translation, not official **二** 延納特例基準割合　各分納期間の開始の日の属する年の利子税特例基準割合（第二項に規定する利子税特例基準割合をいう。次項において同じ。）をいう。 art-93/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-2 special base rate for deferred payment: This means the special base rate for interest tax (meaning the special base rate for interest tax prescribed in paragraph (2); the same applies in the following paragraph) for the year that includes the first day of each instalment period. machine translation, not official **第五項** 第七十条の四第三十五項、第七十条の六第四十項、第七十条の六の六第十九項、第七十条の六の七第十六項、第七十条の六の八第二十五項、第七十条の六の十第二十六項、第七十条の七第十三項第十二号及び第二十七項、第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（第七十条の七の四第十五項において準用する場合を含む。）、第七十条の七の五第二十二項、第七十条の七の六第二十三項（第七十条の七の八第十八項において準用する場合を含む。）並びに第七十条の七の九第十二項（第七十条の七の十二第十二項において準用する場合を含む。）に規定する利子税の割合は、これらの規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税の割合に当該利子税特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。 art-93/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5 Notwithstanding the provisions of Article 70-4, paragraph (35), Article 70-6, paragraph (40), Article 70-6-6, paragraph (19), Article 70-6-7, paragraph (16), Article 70-6-8, paragraph (25), Article 70-6-10, paragraph (26), Article 70-7, paragraph (13), item (xii) and paragraph (27), Article 70-7-2, paragraph (14), item (x), (a) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15)), Article 70-7-5, paragraph (22), Article 70-7-6, paragraph (23) (including as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)), and Article 70-7-9, paragraph (12) (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (12)), if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, during that year, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for interest tax bears to 7.3 percent per annum. machine translation, not official **第六項** 第三項の規定の適用がある場合における相続税法第五十三条第三項第二号ロに掲げる期間につき納付すべき同項に規定する利子税は、同条第四項第二号ロの規定にかかわらず、同法第五十二条の規定及び第三項の規定に準じて計算した金額とする。 art-93/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-6 Where the provisions of paragraph (3) apply, the interest tax prescribed in Article 53, paragraph (3) of the Inheritance Tax Act that is payable for the period listed in item (ii), (b) of that paragraph is, notwithstanding the provisions of paragraph (4), item (ii), (b) of that Article, to be the amount calculated in accordance with the provisions of Article 52 of that Act and the provisions of paragraph (3). machine translation, not official ### 第九十四条（延滞税の割合の特例） — Special Provisions on the Rate of Delinquent Tax caption: machine translation, not official art-94 · https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 **第一項** 国税通則法第六十条第二項及び相続税法第五十一条の二第一項第三号に規定する延滞税の年十四・六パーセントの割合及び年七・三パーセントの割合は、これらの規定にかかわらず、各年の延滞税特例基準割合（平均貸付割合に年一パーセントの割合を加算した割合をいう。以下この項及び第九十六条第一項において同じ。）が年七・三パーセントの割合に満たない場合には、その年中においては、年十四・六パーセントの割合にあつては当該延滞税特例基準割合に年七・三パーセントの割合を加算した割合とし、年七・三パーセントの割合にあつては当該延滞税特例基準割合に年一パーセントの割合を加算した割合（当該加算した割合が年七・三パーセントの割合を超える場合には、年七・三パーセントの割合）とする。 art-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 Notwithstanding the provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes and Article 51-2, paragraph (1), item (iii) of the Inheritance Tax Act, if the special base rate for delinquent tax for each year (meaning the rate obtained by adding 1 percent per annum to the average lending rate; the same applies hereinafter in this paragraph and in Article 96, paragraph (1)) is less than 7.3 percent per annum, the rate of 14.6 percent per annum and the rate of 7.3 percent per annum of delinquent tax prescribed in those provisions are to be, during that year, in the case of the rate of 14.6 percent per annum, the rate obtained by adding 7.3 percent per annum to that special base rate for delinquent tax, and in the case of the rate of 7.3 percent per annum, the rate obtained by adding 1 percent per annum to that special base rate for delinquent tax (or 7.3 percent per annum, if the rate so obtained exceeds 7.3 percent per annum). machine translation, not official **第二項** 国税通則法第六十三条第一項、第四項及び第五項に規定する延滞税（以下この項において「納税の猶予等をした国税に係る延滞税」という。）につきこれらの規定により免除し、又は免除することができる金額の計算の基礎となる期間を含む年の猶予特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、当該期間であつてその年に含まれる期間に対応する納税の猶予等をした国税に係る延滞税についてのこれらの規定の適用については、同条第一項中「期間（当該国税の納期限の翌日から二月を経過する日後の期間に限る。）」とあるのは「期間」と、「の二分の一」とあるのは「のうち当該延滞税の割合が猶予特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第二項（延滞税の割合の特例）に規定する猶予特例基準割合をいう。）であるとした場合における当該延滞税の額（第四項及び第五項において「特例延滞税額」という。）を超える部分の金額」と、「同法第百五十二条第三項」とあるのは「国税徴収法第百五十二条第三項」と、同条第四項中「期間のうち当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」と、同条第五項中「期間のうち、当該国税の納期限の翌日から二月を経過する日後の期間」とあるのは「期間」と、「の二分の一」とあるのは「のうち特例延滞税額を超える部分の金額」とする。 art-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2 If the special base rate for grace periods (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) for a year that includes a period serving as the basis for calculating the amount which is exempted, or which may be exempted, pursuant to the provisions of Article 63, paragraphs (1), (4) and (5) of the Act on General Rules for National Taxes with regard to the delinquent tax prescribed in those provisions (hereinafter referred to as "delinquent tax on national tax granted a tax payment grace period, etc." in this paragraph) is less than 7.3 percent per annum, for the purpose of applying those provisions to the delinquent tax on national tax granted a tax payment grace period, etc. corresponding to the part of that period that falls within that year, the phrase "period (limited to the period after the day on which two months have elapsed from the day following the due date for payment of the national tax)" in paragraph (1) of that Article is deemed to be replaced with "period", the phrase "one half of" with "the portion exceeding the amount of the delinquent tax computed as if its rate were the special base rate for grace periods (meaning the special base rate for grace periods prescribed in Article 94, paragraph (2) (Special Provisions on the Rate of Delinquent Tax) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) (referred to as the 'special delinquent tax amount' in paragraphs (4) and (5)), out of", and the phrase "Article 152, paragraph (3) of that Act" with "Article 152, paragraph (3) of the National Tax Collection Act"; the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period" in paragraph (4) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of"; and the phrase "the period after the day on which two months have elapsed from the day following the due date for payment of the national tax, out of the period," in paragraph (5) of that Article is deemed to be replaced with "period", and the phrase "one half of" with "the portion exceeding the special delinquent tax amount, out of". 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国税通則法第三十七条第一項に規定する督促状又は同法第三十八条第二項に規定する繰上請求書（同条第一項の規定による請求をする旨を付記した納税告知書を含む。）に係る書面の記載については、財務省令で定める。 art-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/art-94/par-3 The particulars to be stated in documents concerning a demand letter prescribed in Article 37, paragraph (1) of the Act on General Rules for National Taxes or a written request for accelerated payment prescribed in Article 38, paragraph (2) of that Act (including a tax payment notice bearing a note to the effect that a request under paragraph (1) of that Article is being made) where the provisions of paragraph (1) apply are specified by Order of the Ministry of Finance. machine translation, not official ### 第九十五条（還付加算金の割合の特例） — Special Provisions on the Rate of Interest on Refund caption: machine translation, not official art-95 · https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 **第一項** 各年の還付加算金特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、国税通則法第五十八条第一項に規定する還付加算金（以下この条及び次条第一項において「還付加算金」という。）の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金についての同法第五十八条第一項の規定の適用については、同項中「年七・三パーセントの割合」とあるのは、「租税特別措置法第九十五条（還付加算金の割合の特例）に規定する還付加算金特例基準割合」とする。 art-95/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/art-95/par-1 If the special base rate for interest on refund for each year (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) is less than 7.3 percent per annum, for the purpose of applying the provisions of Article 58, paragraph (1) of the Act on General Rules for National Taxes to the interest on refund (meaning the interest on refund prescribed in Article 58, paragraph (1) of that Act; hereinafter referred to as "interest on refund" in this Article and in paragraph (1) of the following Article) corresponding to the part of the period serving as the basis for calculating the interest on refund that falls within that year, the phrase "7.3 percent per annum" in that paragraph is deemed to be replaced with "the special base rate for interest on refund prescribed in Article 95 (Special Provisions on the Rate of Interest on Refund) of the Act on Special Measures Concerning Taxation". machine translation, not official ### 第九十六条（利子税等の額の計算） — Calculation of the Amount of Interest Tax, etc. caption: machine translation, not official art-96 · https://japanlaw.org/en/special-taxation-measures-act/art-96 · https://japanlaw.org/l/332AC0000000026/art-96 **第一項** 前三条のいずれかの規定の適用がある場合における利子税等（利子税、延滞税及び還付加算金をいう。次項において同じ。）の額の計算において、第九十三条に規定する計算した割合に〇・一パーセント未満の端数があるときはこれを切り捨てるものとし、前三条に規定する計算した割合及び加算した割合（平均貸付割合及び延滞税特例基準割合を除く。）が年〇・一パーセント未満の割合であるときは年〇・一パーセントの割合とする。 art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 In calculating the amount of interest tax, etc. (meaning interest tax, delinquent tax and interest on refund; the same applies in the following paragraph) where any of the provisions of the preceding three Articles apply, if the rate calculated as prescribed in Article 93 includes a fraction of less than 0.1 percent, the fraction is to be rounded down, and if the calculated rate or the added rate prescribed in the preceding three Articles (excluding the average lending rate and the special base rate for delinquent tax) is less than 0.1 percent per annum, the rate is to be 0.1 percent per annum. machine translation, not official **第二項** 前三条のいずれかの規定の適用がある場合における利子税等の額の計算において、その計算の過程における金額に一円未満の端数が生じたときは、これを切り捨てる。 art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 In calculating the amount of interest tax, etc. where any of the provisions of the preceding three Articles apply, if an amount in the course of the calculation includes a fraction of less than one yen, the fraction is rounded down. machine translation, not official --- ## Cites - art-93/par-1/item-1: 所得税法第百三十一条第三項 → 所得税法 第百三十一条第三項 (Article 131, paragraph (3)), art-131/par-3 — https://japanlaw.org/en/income-tax-act/art-131/par-3 · https://japanlaw.org/l/340AC0000000033/art-131/par-3 - art-93/par-1/item-1: 第百三十六条第一項 → 所得税法 第百三十六条第一項 (Article 136, paragraph (1)), art-136/par-1 — https://japanlaw.org/en/income-tax-act/art-136/par-1 · https://japanlaw.org/l/340AC0000000033/art-136/par-1 - art-93/par-1/item-1: 第百三十七条の二第十二項 → 所得税法 第百三十七条の二第十二項 (Article 137-2, paragraph (12)), art-137-2/par-12 — https://japanlaw.org/en/income-tax-act/art-137-2/par-12 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-12 - art-93/par-1/item-1: 第百三十七条の三第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/en/income-tax-act/art-137-3/par-14 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-14 - art-93/par-1/item-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-93/par-1/item-2: 地方法人税法第十九条第四項 → e-Gov law 426AC0000000011, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection - art-93/par-1/item-2: 同法第百四十四条の七 → 法人税法 第百四十四条の七 (Article 144-7), art-144-7 — https://japanlaw.org/en/corporation-tax-act/art-144-7 · https://japanlaw.org/l/340AC0000000034/art-144-7 - art-93/par-1/item-2: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8 - art-93/par-1/item-2: 第十項 → 法人税法 第七十五条の二第十項 (Article 75-2, paragraph (10)), art-75-2/par-10 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-10 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-10 - art-93/par-1/item-2: 同法第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8 - art-93/par-1/item-2: 法人税法第七十五条第七項 → 法人税法 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/en/corporation-tax-act/art-75/par-7 · https://japanlaw.org/l/340AC0000000034/art-75/par-7 - art-93/par-1/item-2: この号 → 租税特別措置法 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2 - art-93/par-1/item-3: 相続税法第五十一条の二第一項第二号 → e-Gov law 325AC0000000073, 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — not held in this collection - art-93/par-1/item-3: 第五十二条第四項 → e-Gov law 325AC0000000073, 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — not held in this collection - art-93/par-1/item-3: 第五十三条第一項 → e-Gov law 325AC0000000073, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection - art-93/par-1/item-3: 第四項第一号 → e-Gov law 325AC0000000073, 第五十三条第四項第一号 (Article 53, paragraph (4), item (i)), art-53/par-4/item-1 — not held in this collection - art-93/par-1/item-3: 第二号 → e-Gov law 325AC0000000073, 第五十三条第四項第二号 (Article 53, paragraph (4), item (ii)), art-53/par-4/item-2 — not held in this collection - art-93/par-1/item-3: 第六項 → e-Gov law 325AC0000000073, 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — not held in this collection - art-93/par-1/item-3: 第七項 → e-Gov law 325AC0000000073, 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — not held in this collection - art-93/par-1/item-4: 消費税法第四十五条の二第四項 → e-Gov law 363AC0000000108, 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — not held in this collection - art-93/par-1/item-5: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11 - art-93/par-1/item-5: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10 - art-93/par-2: 前項 → 租税特別措置法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1 - art-93/par-3/item-1: 相続税法第五十二条第一項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection - art-93/par-3/item-2: 第七十条の六第三十八項第三号 → 租税特別措置法 第七十条の六第三十八項第三号 (Article 70-6, paragraph (38), item (iii)), art-70-6/par-38/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-38/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-3 - art-93/par-3/item-3: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11 - art-93/par-3/item-3: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10 - art-93/par-3/item-4: 第七十条の八の二第三項 → 租税特別措置法 第七十条の八の二第三項 (Article 70-8-2, paragraph (3)), art-70-8-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-3 - art-93/par-3/item-4: 同条第九項 → 租税特別措置法 第七十条の八の二第九項 (Article 70-8-2, paragraph (9)), art-70-8-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-9 - art-93/par-3/item-5: 同条第四項 → 租税特別措置法 第七十条の九第四項 (Article 70-9, paragraph (4)), art-70-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4 - art-93/par-3/item-5: 第七十条の九第一項 → 租税特別措置法 第七十条の九第一項 (Article 70-9, paragraph (1)), art-70-9/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1 - art-93/par-3/item-6: 第七十条の十第二項 → 租税特別措置法 第七十条の十第二項 (Article 70-10, paragraph (2)), art-70-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2 - art-93/par-3/item-6: 同条第五項 → 租税特別措置法 第七十条の十第五項 (Article 70-10, paragraph (5)), art-70-10/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5 - art-93/par-3/item-7: 第七十条の十一 → 租税特別措置法 第七十条の十一 (Article 70-11), art-70-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-11 · https://japanlaw.org/l/332AC0000000026/art-70-11 - art-93/par-4: 前項 → 租税特別措置法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3 - art-93/par-4: この項 → 租税特別措置法 第九十三条第四項 (Article 93, paragraph (4)), art-93/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4 - art-93/par-4/item-1: 相続税法第五十二条第一項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection - art-93/par-4/item-1: 第二号 → e-Gov law 325AC0000000073, 第五十二条第一項第二号 (Article 52, paragraph (1), item (ii)), art-52/par-1/item-2 — not held in this collection - art-93/par-4/item-2: 次項 → 租税特別措置法 第九十三条第五項 (Article 93, paragraph (5)), art-93/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5 - art-93/par-4/item-2: 第二項 → 租税特別措置法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2 - art-93/par-5: 第七十条の六の六第十九項 → 租税特別措置法 第七十条の六の六第十九項 (Article 70-6-6, paragraph (19)), art-70-6-6/par-19 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-19 - art-93/par-5: 第七十条の六の八第二十五項 → 租税特別措置法 第七十条の六の八第二十五項 (Article 70-6-8, paragraph (25)), art-70-6-8/par-25 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-25 - art-93/par-5: 第七十条の七第十三項第十二号 → 租税特別措置法 第七十条の七第十三項第十二号 (Article 70-7, paragraph (13), item (xii)), art-70-7/par-13/item-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-13/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-12 - art-93/par-5: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11 - art-93/par-5: 第七十条の七の九第十二項 → 租税特別措置法 第七十条の七の九第十二項 (Article 70-7-9, paragraph (12)), art-70-7-9/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12 - art-93/par-5: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10 - art-93/par-5: 第七十条の六の十第二十六項 → 租税特別措置法 第七十条の六の十第二十六項 (Article 70-6-10, paragraph (26)), art-70-6-10/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-26 - art-93/par-5: 第二十七項 → 租税特別措置法 第七十条の七第二十七項 (Article 70-7, paragraph (27)), art-70-7/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-27 - art-93/par-5: 第七十条の七の八第十八項 → 租税特別措置法 第七十条の七の八第十八項 (Article 70-7-8, paragraph (18)), art-70-7-8/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18 - art-93/par-5: 第七十条の六第四十項 → 租税特別措置法 第七十条の六第四十項 (Article 70-6, paragraph (40)), art-70-6/par-40 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40 - art-93/par-5: 第七十条の七の五第二十二項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22 - art-93/par-5: 第七十条の四第三十五項 → 租税特別措置法 第七十条の四第三十五項 (Article 70-4, paragraph (35)), art-70-4/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35 - art-93/par-5: 第七十条の七の六第二十三項 → 租税特別措置法 第七十条の七の六第二十三項 (Article 70-7-6, paragraph (23)), art-70-7-6/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-23 - art-93/par-5: 第七十条の七の四第十五項 → 租税特別措置法 第七十条の七の四第十五項 (Article 70-7-4, paragraph (15)), art-70-7-4/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-15 - art-93/par-5: 第七十条の七の十二第十二項 → 租税特別措置法 第七十条の七の十二第十二項 (Article 70-7-12, paragraph (12)), art-70-7-12/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12 - art-93/par-5: 第七十条の六の七第十六項 → 租税特別措置法 第七十条の六の七第十六項 (Article 70-6-7, paragraph (16)), art-70-6-7/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16 - art-93/par-6: 相続税法第五十三条第三項第二号 → e-Gov law 325AC0000000073, 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — not held in this collection - art-93/par-6: 同項 → e-Gov law 325AC0000000073, 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — not held in this collection - art-93/par-6: 同条第四項第二号 → e-Gov law 325AC0000000073, 第五十三条第四項第二号 (Article 53, paragraph (4), item (ii)), art-53/par-4/item-2 — not held in this collection - art-93/par-6: 同法第五十二条 → e-Gov law 325AC0000000073, 第五十二条 (Article 52), art-52 — not held in this collection - art-93/par-6: 第三項 → 租税特別措置法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3 - art-94/par-1: 相続税法第五十一条の二第一項第三号 → e-Gov law 325AC0000000073, 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — not held in this collection - art-94/par-1: 国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - art-94/par-1: 第九十六条第一項 → 租税特別措置法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - art-94/par-1: この項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - art-94/par-2: 国税徴収法第百五十二条第三項 → e-Gov law 334AC0000000147, 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — not held in this collection - art-94/par-2: 国税通則法第六十三条第一項 → 国税通則法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1 - art-94/par-2: 第四項 → 国税通則法 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-4 · https://japanlaw.org/l/337AC0000000066/art-63/par-4 - art-94/par-2: 第五項 → 国税通則法 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-5 · https://japanlaw.org/l/337AC0000000066/art-63/par-5 - art-94/par-2: この項 → 租税特別措置法 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/art-94/par-2 - art-94/par-3: 国税通則法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1 - art-94/par-3: 同条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1 - art-94/par-3: 同法第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - art-94/par-3: 第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 - art-95/par-1: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-95/par-1: この条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-95/par-1: 次条第一項 → 租税特別措置法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - art-96/par-1: 前三条 → 租税特別措置法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 - art-96/par-1: 前三条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-96/par-1: 次項 → 租税特別措置法 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 - art-96/par-1: 前三条 → 租税特別措置法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 - art-96/par-2: 前三条 → 租税特別措置法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 - art-96/par-2: 前三条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-96/par-2: 前三条 → 租税特別措置法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 --- ## 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-20261007T211206-255, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-256, 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