# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八章 (Chapter 8)

- 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: 第八章 (Chapter 8) — address `ch-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-8
- 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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## 第八章　雑則 — Chapter VIII Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-8 · https://japanlaw.org/en/special-taxation-measures-act/ch-8 · https://japanlaw.org/l/332AC0000000026/ch-8</sup>

### 第九十七条（電子申請等証明書の交付） — Issuance of Certificates of Electronic Applications, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-97 · https://japanlaw.org/en/special-taxation-measures-act/art-97 · https://japanlaw.org/l/332AC0000000026/art-97</sup>

**第一項**  税務署長等（税務署長、国税局長、国税庁長官その他政令で定める者をいう。以下この条において同じ。）は、国税に関する法律又は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の規定により電子情報処理組織を使用して税務署長等に対する申請等（同法第三条第八号に規定する申請等をいう。）が行われた場合において、当該申請等が行われた旨の証明書の交付を請求する者があるときは、その者に関するものに限り、政令で定めるところにより、これを交付しなければならない。
<sup>art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/art-97/par-1</sup>
Where an application, etc. (meaning an application, etc. prescribed in Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology) has been made to the district director of the tax office, etc. (meaning a district director, a regional commissioner, the Commissioner of the National Tax Agency or any other person specified by Cabinet Order; the same applies hereinafter in this Article) by using an electronic data processing system pursuant to the provisions of a law concerning national taxes or Article 6, paragraph (1) of that Act, and there is a person who requests the issuance of a certificate stating that the application, etc. has been made, the district director of the tax office, etc. must issue the certificate to that person, limited to a certificate concerning that person, pursuant to the provisions of Cabinet Order.
<sup>machine translation, not official</sup>

### 第九十八条（事務の区分） — Category of Administrative Affairs
<sup>caption: machine translation, not official</sup>
<sup>art-98 · https://japanlaw.org/en/special-taxation-measures-act/art-98 · https://japanlaw.org/l/332AC0000000026/art-98</sup>

**第一項**  この法律の規定により地方公共団体が処理することとされている事務のうち、次の表の上欄に掲げる地方公共団体が処理することとされている同表の下欄に掲げるものは、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
都道府県	第二十八条の四第三項第五号イ、第六号及び第七号イ並びに第三十一条の二第二項第十四号ハ及び第十五号ニに規定する認定の事務、第三十四条の二第二項第十二号及び第十四号に規定する指定の事務、第六十二条の三第四項第十四号ハ及び第十五号ニ並びに第六十三条第三項第五号イ、第六号及び第七号イに規定する認定の事務、第六十五条の四第一項第十二号及び第十四号に規定する指定の事務並びに第七十条の四第三十六項（第七十条の六第四十一項において準用する場合を含む。）、第七十条の六の六第二十項、第七十条の六の八第二十七項、第七十条の六の十第二十八項、第七十条の七第三十五項（第七十条の七の五第二十六項において準用する場合を含む。）及び第七十条の七の二第四十項（第七十条の七の四第二十項、第七十条の七の六第二十七項及び第七十条の七の八第十五項において準用する場合を含む。）の通知に関する事務
市町村	第二十八条の四第三項第七号イ及びロ並びに第三十一条の二第二項第十五号ニに規定する認定の事務、第三十四条の二第二項第十四号の二に規定する指定の事務、第六十二条の三第四項第十五号ニ並びに第六十三条第三項第七号イ及びロに規定する認定の事務、第六十五条の四第一項第十四号の二に規定する指定の事務並びに第七十条の四第三十六項（第七十条の六第四十一項において準用する場合を含む。）、第七十条の四第三十七項（第七十条の六第四十二項において準用する場合を含む。）及び第七十条の六の六第二十項の通知に関する事務
<sup>art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/art-98/par-1</sup>
Of the affairs to be handled by local governments pursuant to the provisions of this Act, the affairs listed in the right-hand column of the following table that are to be handled by the local governments listed in the left-hand column of that table are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.
prefecture	Affairs of certification prescribed in Article 28-4, paragraph (3), item (v), (a), item (vi) and item (vii), (a), and Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d); affairs of designation prescribed in Article 34-2, paragraph (2), items (xii) and (xiv); affairs of certification prescribed in Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d), and Article 63, paragraph (3), item (v), (a), item (vi) and item (vii), (a); affairs of designation prescribed in Article 65-4, paragraph (1), items (xii) and (xiv); and affairs concerning the notices under Article 70-4, paragraph (36) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (41)), Article 70-6-6, paragraph (20), Article 70-6-8, paragraph (27), Article 70-6-10, paragraph (28), Article 70-7, paragraph (35) (including as applied mutatis mutandis pursuant to Article 70-7-5, paragraph (26)) and Article 70-7-2, paragraph (40) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (20), Article 70-7-6, paragraph (27) and Article 70-7-8, paragraph (15))
municipality	Affairs of certification prescribed in Article 28-4, paragraph (3), item (vii), (a) and (b), and Article 31-2, paragraph (2), item (xv), (d); affairs of designation prescribed in Article 34-2, paragraph (2), item (xiv)-2; affairs of certification prescribed in Article 62-3, paragraph (4), item (xv), (d), and Article 63, paragraph (3), item (vii), (a) and (b); affairs of designation prescribed in Article 65-4, paragraph (1), item (xiv)-2; and affairs concerning the notices under Article 70-4, paragraph (36) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (41)), Article 70-4, paragraph (37) (including as applied mutatis mutandis pursuant to Article 70-6, paragraph (42)) and Article 70-6-6, paragraph (20)
<sup>machine translation, not official</sup>

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## Cites
- art-97/par-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-97/par-1: 同法第三条第八号 → e-Gov law 414AC0000000151, 第三条第一項第八号 (Article 3, paragraph (1), item (viii)), art-3/par-1/item-8 — not held in this collection
- art-97/par-1: この条 → 租税特別措置法 第九十七条 (Article 97), art-97 — https://japanlaw.org/en/special-taxation-measures-act/art-97 · https://japanlaw.org/l/332AC0000000026/art-97
- art-98/par-1: 地方自治法第二条第九項第一号 → e-Gov law 322AC0000000067, 第二条第九項第一号 (Article 2, paragraph (9), item (i)), art-2/par-9/item-1 — not held in this collection
- art-98/par-1: 第三十一条の二第二項第十四号 → 租税特別措置法 第三十一条の二第二項第十四号 (Article 31-2, paragraph (2), item (xiv)), art-31-2/par-2/item-14 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-14
- art-98/par-1: 第七十条の七の四第二十項 → 租税特別措置法 第七十条の七の四第二十項 (Article 70-7-4, paragraph (20)), art-70-7-4/par-20 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-20
- art-98/par-1: 第七十条の四第三十七項 → 租税特別措置法 第七十条の四第三十七項 (Article 70-4, paragraph (37)), art-70-4/par-37 — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-37 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-37
- art-98/par-1: 第三十四条の二第二項第十二号 → 租税特別措置法 第三十四条の二第二項第十二号 (Article 34-2, paragraph (2), item (xii)), art-34-2/par-2/item-12 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-12
- art-98/par-1: 第七号 → 租税特別措置法 第二十八条の四第三項第七号 (Article 28-4, paragraph (3), item (vii)), art-28-4/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-7
- art-98/par-1: 第六号 → 租税特別措置法 第六十三条第三項第六号 (Article 63, paragraph (3), item (vi)), art-63/par-3/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-6
- art-98/par-1: 第七十条の七の五第二十六項 → 租税特別措置法 第七十条の七の五第二十六項 (Article 70-7-5, paragraph (26)), art-70-7-5/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-26
- art-98/par-1: 第六十五条の四第一項第十四号の二 → 租税特別措置法 第六十五条の四第一項第十四号の二 (Article 65-4, paragraph (1), item (xiv-2)), art-65-4/par-1/item-14-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-14-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-14-2
- art-98/par-1: 第六号 → 租税特別措置法 第二十八条の四第三項第六号 (Article 28-4, paragraph (3), item (vi)), art-28-4/par-3/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-6
- art-98/par-1: 第七十条の四第三十六項 → 租税特別措置法 第七十条の四第三十六項 (Article 70-4, paragraph (36)), art-70-4/par-36 — https://japanlaw.org/en/special-taxation-measures-act/art-70-4/par-36 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-36
- art-98/par-1: 第七十条の七第三十五項 → 租税特別措置法 第七十条の七第三十五項 (Article 70-7, paragraph (35)), art-70-7/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-35
- art-98/par-1: 第七十条の七の二第四十項 → 租税特別措置法 第七十条の七の二第四十項 (Article 70-7-2, paragraph (40)), art-70-7-2/par-40 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-40
- art-98/par-1: 第七十条の七の八第十五項 → 租税特別措置法 第七十条の七の八第十五項 (Article 70-7-8, paragraph (15)), art-70-7-8/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-15
- art-98/par-1: 第三十四条の二第二項第十四号の二 → 租税特別措置法 第三十四条の二第二項第十四号の二 (Article 34-2, paragraph (2), item (xiv-2)), art-34-2/par-2/item-14-2 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-14-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-14-2
- art-98/par-1: 第六十三条第三項第五号 → 租税特別措置法 第六十三条第三項第五号 (Article 63, paragraph (3), item (v)), art-63/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-5
- art-98/par-1: 第七十条の六第四十一項 → 租税特別措置法 第七十条の六第四十一項 (Article 70-6, paragraph (41)), art-70-6/par-41 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-41 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-41
- art-98/par-1: 第七十条の七の六第二十七項 → 租税特別措置法 第七十条の七の六第二十七項 (Article 70-7-6, paragraph (27)), art-70-7-6/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-27
- art-98/par-1: 第十五号 → 租税特別措置法 第三十一条の二第二項第十五号 (Article 31-2, paragraph (2), item (xv)), art-31-2/par-2/item-15 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-15
- art-98/par-1: 第六十二条の三第四項第十四号 → 租税特別措置法 第六十二条の三第四項第十四号 (Article 62-3, paragraph (4), item (xiv)), art-62-3/par-4/item-14 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-14 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-14
- art-98/par-1: 第二十八条の四第三項第五号 → 租税特別措置法 第二十八条の四第三項第五号 (Article 28-4, paragraph (3), item (v)), art-28-4/par-3/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-5
- art-98/par-1: 第七号 → 租税特別措置法 第六十三条第三項第七号 (Article 63, paragraph (3), item (vii)), art-63/par-3/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-7
- art-98/par-1: 第七十条の六の六第二十項 → 租税特別措置法 第七十条の六の六第二十項 (Article 70-6-6, paragraph (20)), art-70-6-6/par-20 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-20
- art-98/par-1: 第十五号 → 租税特別措置法 第六十二条の三第四項第十五号 (Article 62-3, paragraph (4), item (xv)), art-62-3/par-4/item-15 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-4/item-15 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-15
- art-98/par-1: 第六十五条の四第一項第十二号 → 租税特別措置法 第六十五条の四第一項第十二号 (Article 65-4, paragraph (1), item (xii)), art-65-4/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-12
- art-98/par-1: 第七十条の六第四十二項 → 租税特別措置法 第七十条の六第四十二項 (Article 70-6, paragraph (42)), art-70-6/par-42 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6/par-42 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-42
- art-98/par-1: 第十四号 → 租税特別措置法 第三十四条の二第二項第十四号 (Article 34-2, paragraph (2), item (xiv)), art-34-2/par-2/item-14 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-14
- art-98/par-1: 第十四号 → 租税特別措置法 第六十五条の四第一項第十四号 (Article 65-4, paragraph (1), item (xiv)), art-65-4/par-1/item-14 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-14
- art-98/par-1: 第七十条の六の十第二十八項 → 租税特別措置法 第七十条の六の十第二十八項 (Article 70-6-10, paragraph (28)), art-70-6-10/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-10/par-28 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-28
- art-98/par-1: 第七十条の六の八第二十七項 → 租税特別措置法 第七十条の六の八第二十七項 (Article 70-6-8, paragraph (27)), art-70-6-8/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-27

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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-20261007T211206-256, 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