# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条の三 (Supplementary Provisions, Article 115-3) - 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: 第百十五条の三 (Supplementary Provisions, Article 115-3)（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — address `suppl-5021-8/art-115-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3 - 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. --- ### 第百十五条の三（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased caption: machine translation, not official suppl-5021-8/art-115-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3 **第一項** 四年新措置法第四十二条の十二の五の規定の適用については、同条第三項第八号に規定する教育訓練費の額には同号に規定する各事業年度に該当する連結事業年度の連結所得（四年旧措置法第二条第二項第二十二号に規定する連結所得をいう。以下附則第百二十四条までにおいて同じ。）の金額の計算上損金の額に算入された四年旧措置法第四十二条の十二の五第一項第二号に規定する教育訓練費の額（当該連結事業年度の月数と当該適用年度（四年新措置法第四十二条の十二の五第三項第四号に規定する適用年度をいう。以下この項において同じ。）の月数とが異なる場合には、当該教育訓練費の額に当該適用年度の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）を含むものとし、租税特別措置法第四十二条の十二の五第三項第十号に規定する給与等の支給額には同号に規定する前事業年度に該当する連結事業年度の連結所得の金額の計算上損金の額に算入された国内雇用者（四年旧措置法第四十二条の十二の五第三項第二号に規定する国内雇用者をいう。）に対する四年旧措置法第四十二条の十二の五第三項第三号に規定する給与等の同項第四号に規定する支給額（当該連結事業年度の月数と当該適用年度の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）を含むものとする。 suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-1 With regard to the application of the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of education and training expenses prescribed in paragraph (3), item (viii) of that Article is to include the amount of education and training expenses prescribed in Article 42-12-5, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 124 of the Supplementary Provisions) for a consolidated business year that corresponds to each business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-12-5, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of education and training expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year), and the amount of salaries, etc. paid prescribed in Article 42-12-5, paragraph (3), item (x) of the Act on Special Measures Concerning Taxation is to include the amount paid prescribed in paragraph (3), item (iv) of Article 42-12-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes of salaries, etc. prescribed in item (iii) of that paragraph to domestic employees (meaning domestic employees prescribed in Article 42-12-5, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) that was included in deductible expenses in calculating the amount of consolidated income for the consolidated business year that corresponds to the preceding business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated as specified by Cabinet Order according to those numbers of months). machine translation, not official **第二項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-5021-8/art-115-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-2 The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month. machine translation, not official --- ## Cites - suppl-5021-8/art-115-3/par-1: 四年新措置法第四十二条の十二の五 → 租税特別措置法 第四十二条の十二の五 (Article 42-12-5), art-42-12-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5 - suppl-5021-8/art-115-3/par-1: 附則第百二十四条 → 租税特別措置法 附則第百二十四条 (Supplementary Provisions, Article 124), suppl-5021-8/art-124 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-124 - suppl-5021-8/art-115-3/par-1: この項 → 租税特別措置法 附則第百十五条の三第一項 (Supplementary Provisions, Article 115-3, paragraph (1)), suppl-5021-8/art-115-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-1 - suppl-5021-8/art-115-3/par-1: 四年新措置法第四十二条の十二の五第三項第四号 → 租税特別措置法 第四十二条の十二の五第四項第五号 (Article 42-12-5, paragraph (4), item (v)), art-42-12-5/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-5 - suppl-5021-8/art-115-3/par-2: 前項 → 租税特別措置法 附則第百十五条の三第一項 (Supplementary Provisions, Article 115-3, paragraph (1)), suppl-5021-8/art-115-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-1 ## Cited by 3 provisions cite 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リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百十五条の三第一項（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/par-1 - 租税特別措置法 附則第百十五条の三第二項（給与等の支給額が増加した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115-3/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-20261007T211206-620, 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