# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64)

- 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: 第六十四条 (Supplementary Provisions, Article 64)（地方活力向上地域等において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-4301-7/art-64`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64
- 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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### 第六十四条（地方活力向上地域等において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 in Areas for Improving Regional Vitality, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64</sup>

**第一項**  新租税特別措置法第十条の五の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
<sup>suppl-4301-7/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-1</sup>
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
<sup>machine translation, not official</sup>

**第二項**  施行日前に地域再生法（平成十七年法律第二十四号）第十七条の二第三項の認定を受けた個人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた個人を除く。）が、新租税特別措置法第十条の五第三項第一号に規定する適用年（令和元年（平成三十一年一月一日から令和元年十二月三十一日までの期間をいう。附則第八十四条第一項において同じ。）以後の各年に限る。）において旧租税特別措置法第十条の五第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年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、次に定めるところによる。
<sup>suppl-4301-7/art-64/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2</sup>
Where an individual that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding an individual that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 10-5, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 10-5, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 84, paragraph (1) of the Supplementary Provisions) and each subsequent year), the provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply in that applicable year as follows:
<sup>machine translation, not official</sup>

  **一**  新租税特別措置法第十条の五第一項第一号イ及びロに掲げる要件を満たすものとする。
  <sup>suppl-4301-7/art-64/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-1</sup>
  the requirements listed in Article 10-5, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met;
  <sup>machine translation, not official</sup>

  **二**  新租税特別措置法第十条の五第一項中「金額を超える」とあるのは「金額（前条第三項の規定により当該適用年の年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。
  <sup>suppl-4301-7/art-64/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-2</sup>
  in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that applicable year pursuant to the provisions of paragraph (3) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)";
  <sup>machine translation, not official</sup>

  **三**  新租税特別措置法第十条の五第一項第二号ロ及び第五項の規定は、適用しない。
  <sup>suppl-4301-7/art-64/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2/item-3</sup>
  the provisions of Article 10-5, paragraph (1), item (ii), (b) and paragraph (5) of the New Act on Special Measures Concerning Taxation do not apply.
  <sup>machine translation, not official</sup>

**第三項**  前項の規定は、新租税特別措置法第十条の五第七項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。
<sup>suppl-4301-7/art-64/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-3</sup>
The provisions of the preceding paragraph apply only if the document prescribed in Article 10-5, paragraph (7) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied.
<sup>machine translation, not official</sup>

**第四項**  施行日から附則第一条第十五号に定める日の前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、第二項及び第三項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。
<sup>suppl-4301-7/art-64/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-4</sup>
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 Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (3), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4301-7/art-64/par-2: 地域再生法（平成十七年法律第二十四号）第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection
- suppl-4301-7/art-64/par-2: 同条第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection
- suppl-4301-7/art-64/par-2: 附則第八十四条第一項 → 租税特別措置法 附則第八十四条第一項 (Supplementary Provisions, Article 84, paragraph (1)), suppl-4301-7/art-84/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84/par-1
- suppl-4301-7/art-64/par-3: 前項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4301-7/art-64/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-2
- suppl-4301-7/art-64/par-4: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4301-7/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-15

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第六十四条第三項（地方活力向上地域等において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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-3

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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-20261007T211206-594, 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