# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 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: 第八条 (Supplementary Provisions, Article 8)（所得税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4241-16/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-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. --- ### 第八条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Income Tax caption: machine translation, not official suppl-4241-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8 **第一項** 前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第十条の六の規定の適用については、次の表の上欄に掲げる同条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とする。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を 第二項 又は第十条の五の三第四項 若しくは第十条の五の三第四項又は旧効力措置法第十条の四第四項 第三項 若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項 suppl-4241-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-1 With regard to the application of the provisions of Article 10-6 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding Article apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii)) paragraph (2) or Article 10-5-3, paragraph (4) or Article 10-5-3, paragraph (4) or Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force paragraph (3) or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第二項** 前条の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第十条の二から第十条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第十条の六の規定の適用については、前項及び平成二十六年新震災特例法第十条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第十条の六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とする。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の四第三項又は第四項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この条において「震災特例法」という。）第十条の二第三項又は第四項の規定、震災特例法第十条の二の二第三項又は第四項の規定、震災特例法第十条の二の三第三項又は第四項の規定、震災特例法第十条の三第一項の規定、震災特例法第十条の三の二第一項の規定及び震災特例法第十条の三の三第一項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の四第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の二第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の二の三第三項又は第四項の規定にあつてはそれぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を の額として の額（震災特例法第十条の二第三項又は第四項の規定の適用がある場合にあつては、不動産所得の金額又は事業所得の金額に係る所得税の額）として 第二項 又は第十条の五の三第四項 若しくは第十条の五の三第四項、旧効力措置法第十条の四第四項又は震災特例法第十条の二第四項、第十条の二の二第四項若しくは第十条の二の三第四項 第三項 青色申告書 確定申告書 若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の四第五項 又は第十条第八項第五号 若しくは第十条第八項第五号 に限り 又は震災特例法第十条の二第五項、第十条の二の二第五項若しくは第十条の二の三第五項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに限り suppl-4241-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-2 With regard to the application of the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply and where the provisions of Articles 10-2 through 10-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 10-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 10-6 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-4, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 10-2, paragraph (3) or (4) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 10-4, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-2, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-2-3, paragraph (3) or (4) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 10-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 10-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii)) as the amount of as the amount of (or, where the provisions of Article 10-2, paragraph (3) or (4) of the Earthquake Special Provisions Act apply, as the amount of income tax pertaining to the amount of real estate income or the amount of business income) paragraph (2) or Article 10-5-3, paragraph (4) or Article 10-5-3, paragraph (4), Article 10-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 10-2, paragraph (4), Article 10-2-2, paragraph (4) or Article 10-2-3, paragraph (4) of the Earthquake Special Provisions Act paragraph (3) blue return final return or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force "又は" (or) Article 10, paragraph (8), item (v) "若しくは" (or, joining a smaller group of alternatives) Article 10, paragraph (8), item (v) limited to or that would fall under the carried-over excess of the tax credit limit prescribed in Article 10-2, paragraph (5), Article 10-2-2, paragraph (5) or Article 10-2-3, paragraph (5) of the Earthquake Special Provisions Act if those provisions were applied, limited to machine translation, not official --- ## Cites - suppl-4241-16/art-8/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4241-16/art-8/par-1: 前条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-16/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7 - suppl-4241-16/art-8/par-1: 次項 → 租税特別措置法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4241-16/art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-2 - suppl-4241-16/art-8/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条 → e-Gov law 426AC0000000010, 第十三条 (Article 13), art-13 — not held in this collection - suppl-4241-16/art-8/par-2: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この条において「震災特例法」という。）第十条の二第三項 → e-Gov law 423AC0000000029, 第十条の二第三項 (Article 10-2, paragraph (3)), art-10-2/par-3 — not held in this collection - suppl-4241-16/art-8/par-2: 第四項 → e-Gov law 423AC0000000029, 第十条の二第四項 (Article 10-2, paragraph (4)), art-10-2/par-4 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の二の二第三項 → e-Gov law 423AC0000000029, 第十条の二の二第三項 (Article 10-2-2, paragraph (3)), art-10-2-2/par-3 — not held in this collection - suppl-4241-16/art-8/par-2: 第四項 → e-Gov law 423AC0000000029, 第十条の二の二第四項 (Article 10-2-2, paragraph (4)), art-10-2-2/par-4 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の二の三第三項 → e-Gov law 423AC0000000029, 第十条の二の三第三項 (Article 10-2-3, paragraph (3)), art-10-2-3/par-3 — not held in this collection - suppl-4241-16/art-8/par-2: 第四項 → e-Gov law 423AC0000000029, 第十条の二の三第四項 (Article 10-2-3, paragraph (4)), art-10-2-3/par-4 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の三第一項 → e-Gov law 423AC0000000029, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の三の二第一項 → e-Gov law 423AC0000000029, 第十条の三の二第一項 (Article 10-3-2, paragraph (1)), art-10-3-2/par-1 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の三の三第一項 → e-Gov law 423AC0000000029, 第十条の三の三第一項 (Article 10-3-3, paragraph (1)), art-10-3-3/par-1 — not held in this collection - suppl-4241-16/art-8/par-2: 震災特例法第十条の二第五項 → e-Gov law 423AC0000000029, 第十条の二第五項 (Article 10-2, paragraph (5)), art-10-2/par-5 — not held in this collection - suppl-4241-16/art-8/par-2: 第十条の二の二第五項 → e-Gov law 423AC0000000029, 第十条の二の二第五項 (Article 10-2-2, paragraph (5)), art-10-2-2/par-5 — not held in this collection - suppl-4241-16/art-8/par-2: 第十条の二の三第五項 → e-Gov law 423AC0000000029, 第十条の二の三第五項 (Article 10-2-3, paragraph (5)), art-10-2-3/par-5 — not held in this collection - suppl-4241-16/art-8/par-2: 前項 → 租税特別措置法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4241-16/art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-1 - suppl-4241-16/art-8/par-2: 前条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-16/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-7 - suppl-4241-16/art-8/par-2: この項 → 租税特別措置法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4241-16/art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八条第一項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-1 - 租税特別措置法 附則第八条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-8/par-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-20261007T211206-530, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, 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