# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条 (Supplementary Provisions, Article 66) - 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: 第六十六条 (Supplementary Provisions, Article 66)（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-4301-7/art-66` - 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-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66 - 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. --- ### 第六十六条（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 Credit Deducted from Income Tax caption: machine translation, not official suppl-4301-7/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66 **第一項** 施行日から附則第一条第十四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六の規定の適用については、同条第一項第十三号中「第十条の五の四第二項」とあるのは「前条第二項」と、同条第五項中「、第七号又は第十三号の二」とあるのは「又は第七号」と、同項第一号中「第十条の五の四第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第十条の五の四第三項第七号」とあるのは「前条第三項第七号」と、同条第六項中「、第十条の四第六項及び前条第六項」とあるのは「及び第十条の四第六項」とする。 suppl-4301-7/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66/par-1 With regard to the application of the provisions of Article 10-6 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 (xiv) of the Supplementary Provisions, in paragraph (1), item (xiii) of that Article, the phrase "Article 10-5-4, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (5) of that Article, the phrase ", item (vii) or item (xiii)-2" is deemed to be replaced with "or item (vii)"; in item (i) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (v)" is deemed to be replaced with "paragraph (3), item (v) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 10-5-4, paragraph (3), item (vii)" is deemed to be replaced with "paragraph (3), item (vii) of the preceding Article"; and in paragraph (6) of that Article, the phrase ", Article 10-4, paragraph (6) and paragraph (6) of the preceding Article" is deemed to be replaced with "and Article 10-4, paragraph (6)". machine translation, not official --- ## Cites - suppl-4301-7/art-66/par-1: 同条第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - suppl-4301-7/art-66/par-1: 同項第一号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - suppl-4301-7/art-66/par-1: 新租税特別措置法第十条の六 → 租税特別措置法 第十条の六 (Article 10-6), art-10-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6 - suppl-4301-7/art-66/par-1: 第十条の四第六項 → 租税特別措置法 第十条の四第六項 (Article 10-4, paragraph (6)), art-10-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6 - suppl-4301-7/art-66/par-1: 第十条の五の四第三項第五号 → 租税特別措置法 第十条の五の四第四項第六号 (Article 10-5-4, paragraph (4), item (vi)), art-10-5-4/par-4/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6 - suppl-4301-7/art-66/par-1: 同項第二号 → 租税特別措置法 第十条の六第五項第二号 (Article 10-6, paragraph (5), item (ii)), art-10-6/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2 - suppl-4301-7/art-66/par-1: 同条第六項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 - suppl-4301-7/art-66/par-1: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 - suppl-4301-7/art-66/par-1: 前条第六項 → 租税特別措置法 第十条の五の六第六項 (Article 10-5-6, paragraph (6)), art-10-5-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6 --- ## 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