# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Article 10)

- 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: 第十条 (Article 10)（試験研究を行つた場合の所得税額の特別控除） — address `art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10
- 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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### 第十条（試験研究を行つた場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where Experimental Research Is Conducted
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10</sup>

    **第一項**  青色申告書を提出する個人のその年分（事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額に次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該各号に定める割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額（以下この項において「税額控除限度額」という。）を控除する。この場合において、当該税額控除限度額が、控除上限額（当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該控除上限額を限度とする。
    <sup>art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1</sup>
    If an individual who files a blue return has an amount of experimental research expenses for a year (excluding the year that includes the date on which the individual discontinued the business), the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following items according to the category of case listed in that item (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified in that item exceeds 10 percent, 10 percent) (hereinafter referred to as the "maximum tax credit" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum tax credit exceeds the upper limit of the credit (meaning the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit.
    <sup>machine translation, not official</sup>

      **一**  増減試験研究費割合が百分の三を超える場合（第三号に掲げる場合を除く。）　百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
      <sup>art-10/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-1</sup>
      if the ratio of increase or decrease in experimental research expenses exceeds 3 percent (excluding the case listed in item (iii)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
      <sup>machine translation, not official</sup>

      **二**  増減試験研究費割合が百分の三以下である場合（次号に掲げる場合を除く。）　百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
      <sup>art-10/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-2</sup>
      if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in the following item): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
      <sup>machine translation, not official</sup>

      **三**  その年が事業を開始した日の属する年（相続又は包括遺贈により当該事業を承継した日の属する年を除く。以下この条において「開業年」という。）である場合又は比較試験研究費の額が零である場合　百分の八・五
      <sup>art-10/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3</sup>
      if the year is the year that includes the date on which the individual started the business (excluding the year that includes the date on which the individual succeeded to the business by inheritance or universal legacy; hereinafter referred to as the "year of starting business" in this Article), or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
      <sup>machine translation, not official</sup>

    **第二項**  前項の青色申告書を提出する個人の令和四年から令和十一年までの各年分における同項の規定の適用については、同項の税額控除限度額は、同項の規定にかかわらず、次の各号に掲げる年分の区分に応じ当該各号に定める金額とする。
    <sup>art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2</sup>
    With regard to the application of the provisions of the preceding paragraph to an individual who files a blue return referred to in that paragraph for each year from 2022 to 2029, the maximum tax credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount specified in each of the following items according to the category of year listed in that item.
    <sup>machine translation, not official</sup>

      **一**  令和九年以前の年分（第三号に掲げる年分を除く。）　当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
      <sup>art-10/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1</sup>
      a year of 2027 or earlier (excluding a year listed in item (iii)): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
      <sup>machine translation, not official</sup>

        **イ**  増減試験研究費割合が百分の十二を超える場合（ニに掲げる場合を除く。）　百分の十一・五に、当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
        <sup>art-10/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-1</sup>
        if the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
        <sup>machine translation, not official</sup>

        **ロ**  増減試験研究費割合が零以上であり百分の十二以下である場合（ニに掲げる場合を除く。）　百分の十一・五から、百分の十二から当該増減試験研究費割合を減算した割合に〇・二五を乗じて計算した割合を減算した割合
        <sup>art-10/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-2</sup>
        if the ratio of increase or decrease in experimental research expenses is zero or more and 12 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 11.5 percent the rate calculated by multiplying 12 percent less the ratio of increase or decrease in experimental research expenses by 0.25;
        <sup>machine translation, not official</sup>

        **ハ**  増減試験研究費割合が零に満たない場合（ニに掲げる場合を除く。）　百分の八・五から、その満たない部分の割合に三十分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
        <sup>art-10/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-3</sup>
        if the ratio of increase or decrease in experimental research expenses is less than zero (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying the percentage by which it falls short of zero by 8.5/30 (or zero, if the rate so obtained is less than zero);
        <sup>machine translation, not official</sup>

        **ニ**  その年が開業年である場合又は比較試験研究費の額が零である場合　百分の八・五
        <sup>art-10/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1/sub-4</sup>
        if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
        <sup>machine translation, not official</sup>

      **二**  令和十年以後の年分（次号に掲げる年分を除く。）　当該年分の控除対象試験研究費の額に次に掲げる場合の区分に応じそれぞれ次に定める割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、それぞれ次に定める割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
      <sup>art-10/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2</sup>
      a year of 2028 or later (excluding a year listed in the following item): the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate specified in each of the following according to the category of case listed therein (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate specified below exceeds 14 percent, 14 percent);
      <sup>machine translation, not official</sup>

        **イ**  増減試験研究費割合が百分の十五を超える場合（ニに掲げる場合を除く。）　百分の十一・五に、当該増減試験研究費割合から百分の十五を控除した割合に〇・三七五を乗じて計算した割合を加算した割合
        <sup>art-10/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-1</sup>
        if the ratio of increase or decrease in experimental research expenses exceeds 15 percent (excluding the case listed in (d)): the rate obtained by adding to 11.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 15 percent by 0.375;
        <sup>machine translation, not official</sup>

        **ロ**  増減試験研究費割合が百分の三を超え百分の十五以下である場合（ニに掲げる場合を除く。）　百分の八・五に、当該増減試験研究費割合から百分の三を控除した割合に〇・二五を乗じて計算した割合を加算した割合
        <sup>art-10/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-2</sup>
        if the ratio of increase or decrease in experimental research expenses exceeds 3 percent and is 15 percent or less (excluding the case listed in (d)): the rate obtained by adding to 8.5 percent the rate calculated by multiplying the ratio of increase or decrease in experimental research expenses less 3 percent by 0.25;
        <sup>machine translation, not official</sup>

        **ハ**  増減試験研究費割合が百分の三以下である場合（ニに掲げる場合を除く。）　百分の八・五から、百分の三から当該増減試験研究費割合を減算した割合に十三分の八・五を乗じて計算した割合を減算した割合（当該割合が零に満たないときは、零）
        <sup>art-10/par-2/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-3</sup>
        if the ratio of increase or decrease in experimental research expenses is 3 percent or less (excluding the case listed in (d)): the rate obtained by subtracting from 8.5 percent the rate calculated by multiplying 3 percent less the ratio of increase or decrease in experimental research expenses by 8.5/13 (or zero, if the rate so obtained is less than zero);
        <sup>machine translation, not official</sup>

        **ニ**  その年が開業年である場合又は比較試験研究費の額が零である場合　百分の八・五
        <sup>art-10/par-2/item-2/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2/sub-4</sup>
        if the year is the year of starting business, or if the amount of comparative experiment and research expenses is zero: 8.5 percent.
        <sup>machine translation, not official</sup>

      **三**  試験研究費割合が百分の十を超える年分　当該年分の控除対象試験研究費の額に次に掲げる割合を合計した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該合計した割合が百分の十四を超えるときは百分の十四とする。）を乗じて計算した金額
      <sup>art-10/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3</sup>
      a year in which the ratio of experimental research expenses exceeds 10 percent: the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the sum of the following rates (if that sum has a fraction beyond the third decimal place, the sum with that fraction discarded, and if that sum exceeds 14 percent, 14 percent).
      <sup>machine translation, not official</sup>

        **イ**  前号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合（当該年分が令和九年以前の年分である場合には、第一号イからニまでに掲げる場合の区分に応じそれぞれ同号イからニまでに定める割合）
        <sup>art-10/par-2/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-1</sup>
        the rate specified in (a) through (d) of the preceding item according to the category of case listed in (a) through (d) of that item (if that year is a year of 2027 or earlier, the rate specified in item (i), (a) through (d) according to the category of case listed in item (i), (a) through (d));
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる割合に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
        <sup>art-10/par-2/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-2</sup>
        the rate calculated by multiplying the rate listed in (a) by the additional credit rate (meaning the rate calculated by multiplying the ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent)).
        <sup>machine translation, not official</sup>

    **第三項**  第一項の青色申告書を提出する個人の令和六年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の控除上限額は、同項の規定にかかわらず、当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額に、当該調整前事業所得税額に当該各号に定める割合（第一号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第一号イに定める割合と第三号に定める割合とのうちいずれか高い割合とし、第二号に掲げる年分が同号イ及び第三号に掲げる年分のいずれにも該当する場合には第二号イに定める割合と第三号に定める割合とのうちいずれか高い割合とする。）を乗じて計算した金額を加算した金額とする。
    <sup>art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3</sup>
    With regard to the application of the provisions of paragraph (1) to an individual who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2024 to 2029, the upper limit of the credit referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year the amount calculated by multiplying that income tax on business income before adjustment by the rate specified in each of those items (if a year listed in item (i) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (i), (a) and the rate specified in item (iii), and if a year listed in item (ii) falls under both a year listed in (a) of that item and a year listed in item (iii), the higher of the rate specified in item (ii), (a) and the rate specified in item (iii)).
    <sup>machine translation, not official</sup>

      **一**  令和九年以前の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。）　次に掲げる年分の区分に応じそれぞれ次に定める割合
      <sup>art-10/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1</sup>
      a year of 2027 or earlier (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
      <sup>machine translation, not official</sup>

        **イ**  増減試験研究費割合が百分の四を超える年分　当該増減試験研究費割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
        <sup>art-10/par-3/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-1</sup>
        a year in which the ratio of increase or decrease in experimental research expenses exceeds 4 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 4 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
        <sup>machine translation, not official</sup>

        **ロ**  増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の四を超える年分（第三号に掲げる年分を除く。）　零から、当該満たない部分の割合から百分の四を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
        <sup>art-10/par-3/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-2</sup>
        a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 4 percent (excluding a year listed in item (iii)): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 4 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
        <sup>machine translation, not official</sup>

      **二**  令和十年以後の年分（開業年の年分及び比較試験研究費の額が零である年分を除く。）　次に掲げる年分の区分に応じそれぞれ次に定める割合
      <sup>art-10/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2</sup>
      a year of 2028 or later (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the rate specified in each of the following according to the category of year listed therein;
      <sup>machine translation, not official</sup>

        **イ**  増減試験研究費割合が百分の七を超える年分　当該増減試験研究費割合から百分の七を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）
        <sup>art-10/par-3/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-1</sup>
        a year in which the ratio of increase or decrease in experimental research expenses exceeds 7 percent: the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 7 percent by 0.625 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent);
        <sup>machine translation, not official</sup>

        **ロ**  増減試験研究費割合が零に満たない場合のその満たない部分の割合が百分の一を超える年分（次号に掲げる年分を除く。）　零から、当該満たない部分の割合から百分の一を控除した割合に〇・六二五を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の五を超えるときは百分の五とする。）を減算した割合
        <sup>art-10/par-3/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-2</sup>
        a year in which the ratio of increase or decrease in experimental research expenses is less than zero and the percentage by which it falls short of zero exceeds 1 percent (excluding a year listed in the following item): the rate obtained by subtracting from zero the rate calculated by multiplying that percentage by which it falls short less 1 percent by 0.625 (if the rate so calculated has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 5 percent, 5 percent).
        <sup>machine translation, not official</sup>

      **三**  試験研究費割合が百分の十を超える年分　当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）
      <sup>art-10/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3</sup>
      a year in which the ratio of experimental research expenses exceeds 10 percent: the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
      <sup>machine translation, not official</sup>

    **第四項**  中小事業者で青色申告書を提出するもののその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において、試験研究費の額がある場合には、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該年分の控除対象試験研究費の額の百分の十二に相当する金額（以下この項において「中小事業者税額控除限度額」という。）を控除する。この場合において、当該中小事業者税額控除限度額が、中小事業者控除上限額（当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額をいう。）を超えるときは、その控除を受ける金額は、当該中小事業者控除上限額を限度とする。
    <sup>art-10/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4</sup>
    If a small and medium sized business operator who files a blue return has an amount of experimental research expenses for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the operator discontinued the business), the amount equivalent to 12 percent of the amount of credit-eligible experimental research expenses for that year (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the upper limit of the credit for small and medium sized business operators (meaning the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year), the amount to be deducted is limited to the upper limit of the credit for small and medium sized business operators.
    <sup>machine translation, not official</sup>

    **第五項**  前項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者税額控除限度額は、同項の規定にかかわらず、当該年分の控除対象試験研究費の額に、百分の十二に当該各号に定める割合を加算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該加算した割合が百分の十七を超えるときは百分の十七とする。）を乗じて計算した金額とする。
    <sup>art-10/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5</sup>
    With regard to the application of the provisions of the preceding paragraph to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the maximum credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount calculated by multiplying the amount of credit-eligible experimental research expenses for that year by the rate obtained by adding to 12 percent the rate specified in each of those items (if that rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so obtained exceeds 17 percent, 17 percent).
    <sup>machine translation, not official</sup>

      **一**  増減試験研究費割合が百分の十二を超える年分（開業年の年分、比較試験研究費の額が零である年分及び試験研究費割合が百分の十を超える年分を除く。）　当該増減試験研究費割合から百分の十二を控除した割合に〇・三七五を乗じて計算した割合
      <sup>art-10/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-1</sup>
      a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business, a year for which the amount of comparative experiment and research expenses is zero, and a year in which the ratio of experimental research expenses exceeds 10 percent): the rate calculated by multiplying that ratio of increase or decrease in experimental research expenses less 12 percent by 0.375;
      <sup>machine translation, not official</sup>

      **二**  試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分のいずれにも該当しない年分で増減試験研究費割合が百分の十二を超える年分を除く。）　百分の十二に控除割増率（当該試験研究費割合から百分の十を控除した割合に〇・五を乗じて計算した割合（当該割合が百分の十を超えるときは、百分の十）をいう。）を乗じて計算した割合
      <sup>art-10/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2</sup>
      a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year that is neither the year of starting business nor a year for which the amount of comparative experiment and research expenses is zero and in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent): the rate calculated by multiplying 12 percent by the additional credit rate (meaning the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 0.5 (or 10 percent, if the rate so calculated exceeds 10 percent));
      <sup>machine translation, not official</sup>

      **三**  増減試験研究費割合が百分の十二を超え、かつ、試験研究費割合が百分の十を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。）　次に掲げる割合を合計した割合
      <sup>art-10/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3</sup>
      a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent and the ratio of experimental research expenses exceeds 10 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the sum of the following rates.
      <sup>machine translation, not official</sup>

        **イ**  第一号に定める割合
        <sup>art-10/par-5/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-1</sup>
        the rate specified in item (i);
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる割合に前号に規定する控除割増率を乗じて計算した割合
        <sup>art-10/par-5/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-2</sup>
        the rate calculated by multiplying the rate listed in (a) by the additional credit rate prescribed in the preceding item;
        <sup>machine translation, not official</sup>

        **ハ**  前号に定める割合
        <sup>art-10/par-5/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-3</sup>
        the rate specified in the preceding item.
        <sup>machine translation, not official</sup>

    **第六項**  第四項の中小事業者で青色申告書を提出するものの令和四年から令和十一年までの各年分のうち次の各号に掲げる年分における同項の規定の適用については、同項の中小事業者控除上限額は、同項の規定にかかわらず、当該中小事業者のその年分の調整前事業所得税額の百分の二十五に相当する金額に当該各号に定める金額を加算した金額とする。
    <sup>art-10/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6</sup>
    With regard to the application of the provisions of paragraph (4) to a small and medium sized business operator who files a blue return referred to in that paragraph for any of the years listed in the following items among the years from 2022 to 2029, the upper limit of the credit for small and medium sized business operators referred to in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding the amount specified in each of those items to the amount equivalent to 25 percent of the small and medium sized business operator's income tax on business income before adjustment for that year.
    <sup>machine translation, not official</sup>

      **一**  増減試験研究費割合が百分の十二を超える年分（開業年の年分及び比較試験研究費の額が零である年分を除く。）　当該調整前事業所得税額の百分の十に相当する金額
      <sup>art-10/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-1</sup>
      a year in which the ratio of increase or decrease in experimental research expenses exceeds 12 percent (excluding the year of starting business and a year for which the amount of comparative experiment and research expenses is zero): the amount equivalent to 10 percent of that income tax on business income before adjustment;
      <sup>machine translation, not official</sup>

      **二**  試験研究費割合が百分の十を超える年分（前号に掲げる年分を除く。）　当該調整前事業所得税額に当該試験研究費割合から百分の十を控除した割合に二を乗じて計算した割合（当該割合に小数点以下三位未満の端数があるときはこれを切り捨てた割合とし、当該計算した割合が百分の十を超えるときは百分の十とする。）を乗じて計算した金額
      <sup>art-10/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-2</sup>
      a year in which the ratio of experimental research expenses exceeds 10 percent (excluding a year listed in the preceding item): the amount calculated by multiplying that income tax on business income before adjustment by the rate calculated by multiplying that ratio of experimental research expenses less 10 percent by 2 (if the rate has a fraction beyond the third decimal place, the rate with that fraction discarded, and if the rate so calculated exceeds 10 percent, 10 percent).
      <sup>machine translation, not official</sup>

    **第七項**  青色申告書を提出する個人のその年分（第一項の規定の適用を受ける年分及び事業を廃止した日の属する年分を除く。）において当該個人の試験研究費の額がその比較試験研究費の額を超える場合において、当該個人が繰越税額控除限度超過額を有するときは、その年分の総所得金額に係る所得税の額から、政令で定めるところにより、当該繰越税額控除限度超過額に相当する金額を控除する。この場合において、当該個人のその年分における繰越税額控除限度超過額が当該個人のその年分の調整前事業所得税額の百分の二十五に相当する金額（その年において第四項の規定の適用を受ける場合には、当該個人の同項に規定する中小事業者控除上限額から、同項の規定によりそ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を控除した残額）を超えるときは、その控除を受ける金額は、当該百分の二十五に相当する金額を限度とする。
    <sup>art-10/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7</sup>
    If, for a year (excluding a year for which the provisions of paragraph (1) are applied and the year that includes the date on which the individual discontinued the business), the amount of experimental research expenses of an individual who files a blue return exceeds the individual's amount of comparative experiment and research expenses, and the individual has a carried-over excess of the tax credit limit, the amount equivalent to the carried-over excess of the tax credit limit is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income for that year. In this case, if the individual's carried-over excess of the tax credit limit for that year exceeds the amount equivalent to 25 percent of the individual's income tax on business income before adjustment for that year (if the provisions of paragraph (4) are applied for that year, the remaining amount obtained by deducting, from the individual's upper limit of the credit for small and medium sized business operators prescribed in that paragraph, the amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of that paragraph), the amount to be deducted is limited to the amount equivalent to that 25 percent.
    <sup>machine translation, not official</sup>

    **第八項**  この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
    <sup>art-10/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8</sup>
    In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  試験研究費の額　次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者（当該個人が非居住者である場合の所得税法第百六十一条第一項第一号に規定する事業場等を含む。第九号において同じ。）から支払を受ける金額がある場合には当該金額を控除した金額とし、当該個人が居住者である場合の当該個人の同法第九十五条第四項第一号に規定する国外事業所等を通じて行う事業に係る費用の額を除く。）をいう。
      <sup>art-10/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1</sup>
      amount of experimental research expenses: The sum of the following amounts (if there is an amount received from another person (including, where the individual is a nonresident, a place of business or similar place prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act; the same applies in item (ix)) to cover the expenses pertaining to those amounts, the amount obtained by deducting the amount so received, and excluding, where the individual is a resident, the amount of expenses pertaining to the business that the individual conducts through a foreign office or similar establishment prescribed in Article 95, paragraph (4), item (i) of that Act);
      <sup>machine translation, not official</sup>

        **イ**  次に掲げる費用の額（所得税法第三十七条第一項の事業所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額に該当するものを除く。）で各年分の事業所得の金額の計算上必要経費に算入されるもの
        <sup>art-10/par-8/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1</sup>
        the amount of the following expenses that is included in necessary expenses in calculating the amount of business income for each year (excluding any amount that falls under the cost of sales pertaining to the gross revenue from business income referred to in Article 37, paragraph (1) of the Income Tax Act or any other amount of expenses directly required to earn that gross revenue);
        <sup>machine translation, not official</sup>

          **（１）**  製品の製造又は技術の改良、考案若しくは発明に係る試験研究（新たな知見を得るため又は利用可能な知見の新たな応用を考案するために行うものに限る。）のために要する費用（研究開発費として経理をした金額のうち、ロに規定する固定資産（所得税法第二条第一項第十八号に規定する固定資産をいう。以下この号において同じ。）の取得に要した金額とされるべき費用の額又はロに規定する繰延資産となる費用の額がある場合における当該固定資産又は繰延資産の償却費、除却による損失及び譲渡による損失を除く。（２）において同じ。）で政令で定めるもの
          <sup>art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-1</sup>
          expenses required for experimental research relating to the manufacture of products or to the improvement, devising or invention of technology (limited to experimental research conducted to obtain new knowledge or to devise a new application of available knowledge) (excluding, where, of the amount accounted for as research and development expenses, there is an amount of expenses that should be treated as an amount required for the acquisition of fixed assets prescribed in (b) (meaning fixed assets prescribed in Article 2, paragraph (1), item (xviii) of the Income Tax Act; the same applies hereinafter in this item) or an amount of expenses that become deferred assets prescribed in (b), the depreciation allowance for those fixed assets or deferred assets, and losses from their retirement and losses from their transfer; the same applies in (2)), which are specified by Cabinet Order;
          <sup>machine translation, not official</sup>

          **（２）**  対価を得て提供する新たな役務の開発に係る試験研究として政令で定める試験研究のために要する費用で政令で定めるもの
          <sup>art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-2</sup>
          expenses required for experimental research specified by Cabinet Order as experimental research relating to the development of new services to be provided for consideration, which are specified by Cabinet Order.
          <sup>machine translation, not official</sup>

        **ロ**  イ（１）又は（２）に掲げる費用の額（事業所得の金額に係るものに限る。）で各年分において研究開発費として経理をした金額のうち、棚卸資産（所得税法第二条第一項第十六号に規定する棚卸資産をいう。第八号において同じ。）若しくは固定資産（事業の用に供する時においてイ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究の用に供する固定資産を除く。）の取得に要した金額とされるべき費用の額又は繰延資産（イ（１）に規定する試験研究又はイ（２）に規定する政令で定める試験研究のために支出した費用に係る繰延資産を除く。）となる費用の額
        <sup>art-10/par-8/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-2</sup>
        of the amount of expenses listed in (a)(1) or (2) (limited to those pertaining to the amount of business income) that is accounted for as research and development expenses in each year, the amount of expenses that should be treated as an amount required for the acquisition of inventory (meaning inventory as prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act; the same applies in item (viii)) or fixed assets (excluding fixed assets that, at the time they are put to use for business, are put to use for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)), or the amount of expenses that become deferred assets (excluding deferred assets pertaining to expenses paid for the experimental research prescribed in (a)(1) or the experimental research specified by Cabinet Order prescribed in (a)(2)).
        <sup>machine translation, not official</sup>

      **一の二**  控除対象試験研究費の額　試験研究費の額のうち次に掲げる金額の合計額をいう。
      <sup>art-10/par-8/item-1-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2</sup>
      amount of credit-eligible experimental research expenses: The sum of the following amounts out of the amount of experimental research expenses;
      <sup>machine translation, not official</sup>

        **イ**  国外委託試験研究に係る試験研究費の額の百分の五十（令和九年以前の年分にあつては百分の七十とし、令和十年分にあつては百分の六十とする。）に相当する金額
        <sup>art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-1</sup>
        the amount equivalent to 50 percent (70 percent for a year of 2027 or earlier, and 60 percent for the year 2028) of the amount of experimental research expenses pertaining to experimental research outsourced abroad;
        <sup>machine translation, not official</sup>

        **ロ**  国外委託試験研究以外の試験研究に係る試験研究費の額
        <sup>art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1-2/sub-2</sup>
        the amount of experimental research expenses pertaining to experimental research other than experimental research outsourced abroad.
        <sup>machine translation, not official</sup>

      **二**  増減試験研究費割合　増減試験研究費の額（第一項又は第四項の規定の適用を受けようとする年（以下この項において「適用年」という。）の年分の試験研究費の額から比較試験研究費の額を減算した金額をいう。）の当該比較試験研究費の額に対する割合をいう。
      <sup>art-10/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2</sup>
      ratio of increase or decrease in experimental research expenses: The ratio of the amount of increase or decrease in experimental research expenses (meaning the amount obtained by subtracting the amount of comparative experiment and research expenses from the amount of experimental research expenses for the year for which the application of the provisions of paragraph (1) or (4) is sought (hereinafter referred to as the "applicable year" in this paragraph)) to that amount of comparative experiment and research expenses;
      <sup>machine translation, not official</sup>

      **三**  比較試験研究費の額　対象年（第一項、第四項又は前項の規定の適用を受けようとする年をいう。以下この号及び第十二項において同じ。）前三年以内の各年分の試験研究費の額（当該各年のうちに事業を開始した日の属する年がある場合には、当該年については、当該年の試験研究費の額に十二を乗じてこれを当該年において事業を営んでいた期間の月数で除して計算した金額）の合計額を当該対象年前三年以内の各年（事業を開始した日の属する年以後の年に限る。）の年数で除して計算した金額をいう。
      <sup>art-10/par-8/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3</sup>
      amount of comparative experiment and research expenses: The amount calculated by dividing the sum of the amounts of experimental research expenses for each year within three years before the covered year (meaning the year for which the application of the provisions of paragraph (1) or (4) or the preceding paragraph is sought; the same applies hereinafter in this item and in paragraph (12)) (if any of those years includes the date on which the individual started business, for that year, the amount calculated by multiplying the amount of experimental research expenses for that year by 12 and dividing the result by the number of months in the period during which the individual conducted business in that year) by the number of years within three years before the covered year (limited to the year that includes the date on which the individual started business and subsequent years);
      <sup>machine translation, not official</sup>

      **四**  調整前事業所得税額　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をいう。
      <sup>art-10/par-8/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-4</sup>
      income tax on business income before adjustment: The amount specified by Cabinet Order as the amount of income tax on the amount of business income;
      <sup>machine translation, not official</sup>

      **五**  試験研究費割合　適用年の年分の試験研究費の額の平均売上金額に対する割合をいう。
      <sup>art-10/par-8/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-5</sup>
      ratio of experimental research expenses: The ratio of the amount of experimental research expenses for the applicable year to the average sales amount;
      <sup>machine translation, not official</sup>

      **六**  中小事業者　中小事業者に該当する個人として政令で定めるものをいう。
      <sup>art-10/par-8/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-6</sup>
      small and medium sized business operator: An individual specified by Cabinet Order as falling under the category of small and medium sized business operators;
      <sup>machine translation, not official</sup>

      **七**  繰越税額控除限度超過額　個人のその年の前年以前三年内の各年（その年まで連続して青色申告書を提出している場合の各年に限る。）における第四項に規定する中小事業者税額控除限度額のうち、同項の規定による控除をしてもなお控除しきれない金額（既に前項の規定によりその年の前年以前二年内の各年分の総所得金額に係る所得税の額から控除された金額がある場合には、当該金額を控除した残額）の合計額をいう。
      <sup>art-10/par-8/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7</sup>
      carried-over excess of the tax credit limit: The sum of the amounts, out of the maximum credit for small and medium sized business operators prescribed in paragraph (4) of an individual for each year within three years before the year in question (limited to each year in which the individual has filed blue returns continuously up to that year), that could not be fully deducted even after the deduction under that paragraph (if there is an amount already deducted, pursuant to the provisions of the preceding paragraph, from the amount of income tax on the amount of gross income for each year within two years before that year, the remaining amount after deducting that amount);
      <sup>machine translation, not official</sup>

      **八**  平均売上金額　適用年の年分及び当該適用年前三年以内の各年分の売上金額（棚卸資産の販売による収入金額その他の政令で定める金額をいう。）の平均額として政令で定めるところにより計算した金額をいう。
      <sup>art-10/par-8/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-8</sup>
      average sales amount: The amount calculated pursuant to the provisions of Cabinet Order as the average amount of the sales amounts (meaning revenue from the sale of inventory or other amounts specified by Cabinet Order) for the applicable year and each year within three years before the applicable year;
      <sup>machine translation, not official</sup>

      **九**  国外委託試験研究　他の者に委託する試験研究のうち国外において行われる試験研究として政令で定めるものをいう。
      <sup>art-10/par-8/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-9</sup>
      experimental research outsourced abroad: Experimental research specified by Cabinet Order as experimental research conducted outside Japan, among the experimental research outsourced to another person.
      <sup>machine translation, not official</sup>

    **第九項**  前項第三号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
    <sup>art-10/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-9</sup>
    The number of months referred to in item (iii) of the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month.
    <sup>machine translation, not official</sup>

    **第十項**  第一項及び第四項の規定は、確定申告書（これらの規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）にこれらの規定による控除の対象となる控除対象試験研究費の額、試験研究費の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により控除される金額の計算の基礎となる控除対象試験研究費の額は、確定申告書に添付された書類に記載された控除対象試験研究費の額を限度とする。
    <sup>art-10/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10</sup>
    The provisions of paragraphs (1) and (4) apply only if a document stating the amount of credit-eligible experimental research expenses, the amount of experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under those provisions, is attached to the final return (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to those provisions). In this case, the amount of credit-eligible experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to those provisions is limited to the amount of credit-eligible experimental research expenses stated in the document attached to the final return.
    <sup>machine translation, not official</sup>

    **第十一項**  第七項の規定は、第四項の規定の適用を受けた年以後の各年分の確定申告書に繰越税額控除限度超過額の明細書の添付がある場合で、かつ、第七項の規定の適用を受けようとする年分の確定申告書（同項の規定により控除を受ける金額を増加させる修正申告書又は更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に同項の規定による控除の対象となる繰越税額控除限度超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。
    <sup>art-10/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11</sup>
    The provisions of paragraph (7) apply only if a written statement of the carried-over excess of the tax credit limit is attached to the final return for each year from the year in which the provisions of paragraph (4) were applied onward, and a document stating the carried-over excess of the tax credit limit, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under paragraph (7), is attached to the final return for the year for which the application of the provisions of that paragraph is sought (including an amended return or written request for reassessment, if one is filed to increase the amount to be deducted pursuant to the provisions of that paragraph).
    <sup>machine translation, not official</sup>

    **第十二項**  第八項から前項までに定めるもののほか、第一項、第四項又は第七項の規定の適用を受けようとする個人が事業所得を生ずべき事業を相続又は包括遺贈により承継した者である場合における対象年の三年前の年から当該対象年の前年までの各年分の試験研究費の額の計算その他第一項から第七項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-10/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12</sup>
    Beyond what is provided for in paragraph (8) through the preceding paragraph, the calculation of the amount of experimental research expenses for each year from the third year before the covered year to the year preceding the covered year, in the case where the individual seeking the application of the provisions of paragraph (1), (4) or (7) is a person who succeeded, by inheritance or universal legacy, to a business that is to generate business income, and other necessary matters concerning the application of the provisions of paragraphs (1) through (7) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第十三項**  その年分の所得税について第一項、第四項又は第七項の規定の適用を受ける場合における所得税法第百二十条第一項第三号に掲げる所得税の額の計算については、同号中「第三章（税額の計算）」とあるのは、「第三章（税額の計算）並びに租税特別措置法第十条第一項、第四項及び第七項（試験研究を行つた場合の所得税額の特別控除）」とする。
    <sup>art-10/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-10/par-13</sup>
    With regard to the calculation of the amount of income tax listed in Article 120, paragraph (1), item (iii) of the Income Tax Act where the provisions of paragraph (1), (4) or (7) are applied with respect to income tax for a year, the phrase "Chapter III (Calculating the Amount of Taxes)" in that item is deemed to be replaced with "Chapter III (Calculating the Amount of Taxes) and Article 10, paragraphs (1), (4) and (7) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Experimental Research Is Conducted)".
    <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1: この項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-1/item-1: 第三号 → 租税特別措置法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
- art-10/par-1/item-2: 次号 → 租税特別措置法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
- art-10/par-1/item-3: この条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- art-10/par-2: 前項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-2/item-1: 第三号 → 租税特別措置法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
- art-10/par-2/item-2: 次号 → 租税特別措置法 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3
- art-10/par-2/item-3/sub-1: 第一号 → 租税特別措置法 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1
- art-10/par-2/item-3/sub-1: 前号 → 租税特別措置法 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2
- art-10/par-3: 第二号 → 租税特別措置法 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2
- art-10/par-3: 第三号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-3: 第一号 → 租税特別措置法 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1
- art-10/par-3: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-3/item-1/sub-2: 第三号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-3/item-2/sub-2: 次号 → 租税特別措置法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-3
- art-10/par-4: この項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-4: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-5: 前項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-5/item-3/sub-1: 第一号 → 租税特別措置法 第十条第五項第一号 (Article 10, paragraph (5), item (i)), art-10/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-1
- art-10/par-5/item-3/sub-2: 前号 → 租税特別措置法 第十条第五項第二号 (Article 10, paragraph (5), item (ii)), art-10/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
- art-10/par-5/item-3/sub-3: 前号 → 租税特別措置法 第十条第五項第二号 (Article 10, paragraph (5), item (ii)), art-10/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-2
- art-10/par-6: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-6/item-2: 前号 → 租税特別措置法 第十条第六項第一号 (Article 10, paragraph (6), item (i)), art-10/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-1
- art-10/par-7: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-7: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8: この条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- art-10/par-8: 次条 → 租税特別措置法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
- art-10/par-8/item-1: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-10/par-8/item-1: 同法第九十五条第四項第一号 → 所得税法 第九十五条第四項第一号 (Article 95, paragraph (4), item (i)), art-95/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-4/item-1
- art-10/par-8/item-1: 第九号 → 租税特別措置法 第十条第八項第九号 (Article 10, paragraph (8), item (ix)), art-10/par-8/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-9
- art-10/par-8/item-1/sub-1: 所得税法第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1
- art-10/par-8/item-1/sub-1/sub2-1: 所得税法第二条第一項第十八号 → 所得税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-18 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-18
- art-10/par-8/item-1/sub-1/sub2-1: この号 → 租税特別措置法 第十条第八項第一号 (Article 10, paragraph (8), item (i)), art-10/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- art-10/par-8/item-1/sub-2: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16
- art-10/par-8/item-1/sub-2: 第八号 → 租税特別措置法 第十条第八項第八号 (Article 10, paragraph (8), item (viii)), art-10/par-8/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-8
- art-10/par-8/item-2: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-8/item-2: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8/item-2: この項 → 租税特別措置法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
- art-10/par-8/item-3: 前項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-8/item-3: 第十二項 → 租税特別措置法 第十条第十二項 (Article 10, paragraph (12)), art-10/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12
- art-10/par-8/item-3: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-8/item-3: この号 → 租税特別措置法 第十条第八項第三号 (Article 10, paragraph (8), item (iii)), art-10/par-8/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
- art-10/par-8/item-3: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-8/item-7: 前項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-8/item-7: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-9: 前項第三号 → 租税特別措置法 第十条第八項第三号 (Article 10, paragraph (8), item (iii)), art-10/par-8/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
- art-10/par-10: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-10: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-11: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-11: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3
- art-10/par-12: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第六項 (Article 10, paragraph (6)), art-10/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6
- art-10/par-12: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-12: 前項 → 租税特別措置法 第十条第十一項 (Article 10, paragraph (11)), art-10/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2
- art-10/par-12: 第一項から第七項まで → 租税特別措置法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5
- art-10/par-12: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- art-10/par-12: 第八項 → 租税特別措置法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
- art-10/par-13: 所得税法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3
- art-10/par-13: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- art-10/par-13: 第四項 → 租税特別措置法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- art-10/par-13: 第一項 → 租税特別措置法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1

## Cited by

67 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第十条第一項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1
- 租税特別措置法 第十条第一項第一号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-1
- 租税特別措置法 第十条第一項第二号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-2
- 租税特別措置法 第十条第一項第三号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-1/item-3
- 租税特別措置法 第十条第二項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2
- 租税特別措置法 第十条第二項第一号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-1
- 租税特別措置法 第十条第二項第二号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-2
- 租税特別措置法 第十条第二項第三号イ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-2/item-3/sub-1
- 租税特別措置法 第十条第三項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-3
- 租税特別措置法 第十条第三項第一号ロ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-1/sub-2
- 租税特別措置法 第十条第三項第二号ロ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-3/item-2/sub-2
- 租税特別措置法 第十条第四項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-10/par-4
- 租税特別措置法 第十条第五項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-10/par-5
- 租税特別措置法 第十条第五項第三号イ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-1
- 租税特別措置法 第十条第五項第三号ロ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-2
- 租税特別措置法 第十条第五項第三号ハ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-5/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-5/item-3/sub-3
- 租税特別措置法 第十条第六項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-10/par-6
- 租税特別措置法 第十条第六項第二号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-6/item-2
- 租税特別措置法 第十条第七項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7
- 租税特別措置法 第十条第八項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-10/par-8
- 租税特別措置法 第十条第八項第一号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1
- 租税特別措置法 第十条第八項第一号イ（１）（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-1/sub2-1
- 租税特別措置法 第十条第八項第一号ロ（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-1/sub-2
- 租税特別措置法 第十条第八項第二号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-2
- 租税特別措置法 第十条第八項第三号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-3
- 租税特別措置法 第十条第八項第七号（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7
- 租税特別措置法 第十条第九項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/art-10/par-9
- 租税特別措置法 第十条第十項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
- 租税特別措置法 第十条第十一項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-10/par-11
- 租税特別措置法 第十条第十二項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/art-10/par-12
- 租税特別措置法 第十条第十三項（試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/art-10/par-13
- 租税特別措置法 第十条の二第一項（特別試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- 租税特別措置法 第十条の二第一項第一号（特別試験研究を行つた場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
- 租税特別措置法 第十条の三第一項（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- 租税特別措置法 第十条の三第三項（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- 租税特別措置法 第十条の四第三項（地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- 租税特別措置法 第十条の五第三項（地方活力向上地域等において特定建物等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-3
- 租税特別措置法 第十条の五の三第一項（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- 租税特別措置法 第十条の五の三第三項（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- 租税特別措置法 第十条の五の四第一項（給与等の支給額が増加した場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1
- 租税特別措置法 第十条の五の四第二項（給与等の支給額が増加した場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2
- 租税特別措置法 第十条の五の五第三項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3
- 租税特別措置法 第十条の五の五第三項第一号（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1
- 租税特別措置法 第十条の五の六第三項（特定生産性向上設備等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-3
- 租税特別措置法 第十条の五の六第九項（特定生産性向上設備等を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9
- 租税特別措置法 第十条の六第一項（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1
- 租税特別措置法 第十条の六第一項第一号（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-1
- 租税特別措置法 第十条の六第一項第二号（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-2
- 租税特別措置法 第十条の六第二項（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-2
- 租税特別措置法 第十条の六第三項（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-3
- 租税特別措置法 第十条の六第五項（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- 租税特別措置法 第十条の六第六項（所得税の額から控除される特別控除額の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6
- 租税特別措置法 第十一条の二第一項（被災代替資産等の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- 租税特別措置法 第十一条の三第一項（特定事業継続力強化設備等の特別償却） — https://japanlaw.org/ja/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- 租税特別措置法 第十九条第二項（特別償却等に関する複数の規定の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2
- 租税特別措置法 第二十八条の二第一項（中小事業者の少額減価償却資産の取得価額の必要経費算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-28-2/par-1
- 租税特別措置法 附則第四十四条第一項（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-1
- 租税特別措置法 附則第四十四条第二項（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-2
- 租税特別措置法 附則第二十九条第一項（試験研究を行った場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-29/par-1
- 租税特別措置法 附則第二十五条第一項（試験研究を行った場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-25/par-1
- …and 7 more at https://japanlaw.org/ja/special-taxation-measures-act/art-10

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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-20261007T211206-015, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-016, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-017, 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