# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（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-5031-11/art-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31 - 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. --- ### 第三十一条（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-5031-11/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31 **第一項** 新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。 suppl-5031-11/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-1 The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning its items) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日から附則第一条第十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、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。 第一項第十二号及び第十三号 十二　前条第七項から第九項までの規定　それぞれ同条第七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、同条第八項に規定する繰延資産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九項に規定する生産工程効率化等設備等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 十三　前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額 十二　前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額 第五項 、第十一号又は第十二号 又は第十一号 suppl-5031-11/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2 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 (x) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (1), items (xii) and (xiii) (xii) the provisions of paragraphs (7) through (9) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (7) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, the amount obtained by deducting, from the maximum deferred asset tax credit prescribed in paragraph (8) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (9) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, respectively (xiii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items (xii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items Paragraph (5) , item (xi) or item (xii) or item (xi) machine translation, not official --- ## Cites - suppl-5031-11/art-31/par-1: 新租税特別措置法第十条の六第五項 → 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-5031-11/art-31/par-2: 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-5031-11/art-31/par-2: 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-5031-11/art-31/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 - suppl-5031-11/art-31/par-2: 第十三号 → 租税特別措置法 第十条の六第一項第十号 (Article 10-6, paragraph (1), item (x)), art-10-6/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10 --- ## 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-20261007T211206-628, 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