# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十一条 (Supplementary Provisions, Article 61) - 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: 第六十一条 (Supplementary Provisions, Article 61)（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — address `suppl-4271-9/art-61` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61 - 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. --- ### 第六十一条（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Number of Employees Has Increased caption: machine translation, not official suppl-4271-9/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61 **第一項** 新租税特別措置法第十条の五（第二項及び第三項に係る部分に限る。）の規定は、附則第一条第十一号に定める日の属する年分以後の所得税について適用する。 suppl-4271-9/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-1 The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraphs (2) and (3) of that Article) apply to income tax for the year that includes the date specified in Article 1, item (xi) of the Supplementary Provisions and subsequent years. machine translation, not official **第二項** 附則第一条第十一号に定める日から平成二十七年十二月三十一日までの間における新租税特別措置法第十条の五の規定の適用については、同条第一項中「第十条第六項第二号に規定する調整前事業所得税額」とあるのは「事業所得の金額に係る所得税の額として政令で定める金額」と、「中小事業者（第十条第六項第四号」とあるのは「中小企業者（第十条第四項」と、「中小事業者を」とあるのは「中小企業者に該当する個人を」と、同項第一号中「中小事業者」とあるのは「中小企業者」とする。 suppl-4271-9/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-2 With regard to the application of the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to December 31, 2015, the phrase "the income tax on business income before adjustment prescribed in Article 10, paragraph (6), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "the amount specified by Cabinet Order as the amount of income tax on the amount of business income", the phrase "small and medium sized business operator (Article 10, paragraph (6), item (iv)" is deemed to be replaced with "small and medium sized enterprise (Article 10, paragraph (4)", the phrase "a small and medium sized business operator" is deemed to be replaced with "an individual who falls under the category of small and medium sized enterprise", and the phrase "small and medium sized business operator" in item (i) of that paragraph is deemed to be replaced with "small and medium sized enterprise". machine translation, not official --- ## Cites - suppl-4271-9/art-61/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 - suppl-4271-9/art-61/par-2: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 ## 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十一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 --- ## 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-20261007T211206-562, 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