# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（寡婦控除の特例に関する経過措置） — address `suppl-4231-82/art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44 - 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. --- ### 第四十四条（寡婦控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Widows caption: machine translation, not official suppl-4231-82/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44 **第一項** 新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の三の規定は、平成二十五年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。 suppl-4231-82/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44/par-1 The provisions of Article 203-3 of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern those public pensions or retirement packages that are to be paid before that date. machine translation, not official **第二項** 新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の五第一項第二号の規定は、平成二十五年一月一日以後に提出する同条第八項に規定する公的年金等の受給者の扶養親族等申告書について適用する。 suppl-4231-82/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44/par-2 The provisions of Article 203-5, paragraph (1), item (ii) of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to returns for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4231-82/art-44/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 - suppl-4231-82/art-44/par-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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5/sub-2 --- ## 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-20261007T211206-518, 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