# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の二 (Article 10-2)

- 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: 第十条の二 (Article 10-2)（特別試験研究を行つた場合の所得税額の特別控除） — address `art-10-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-10-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-2
- 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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### 第十条の二（特別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 Special Experimental Research Is Conducted
<sup>caption: machine translation, not official</sup>
<sup>art-10-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2</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、特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これら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する金額の計算の基礎となつた特別試験研究費の額を除く。）がある場合には、当該個人の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、次に掲げる金額の合計額（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、当該個人のその年分の調整前事業所得税額の百分の十に相当する金額を超えるときは、その控除を受ける金額は、当該百分の十に相当する金額を限度とする。
    <sup>art-10-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1</sup>
    If an individual who files a blue return has, for a year (excluding the year that includes the date on which the individual discontinued the business), an amount of special experimental research expenses (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year), the sum of the following amounts (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 of the individual for that year. In this case, if the maximum tax credit exceeds the amount equivalent to 10 percent of the individual's income tax on business income before adjustment for that year, the amount to be deducted is limited to the amount equivalent to that 10 percent.
    <sup>machine translation, not official</sup>

      **一**  その年分の控除対象特別試験研究費の額（その年において前条第一項又は第四項の規定の適用を受ける場合には、これら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する金額の計算の基礎となつた控除対象特別試験研究費の額を除く。次号及び第三号において同じ。）のうち国の試験研究機関、大学その他これらに準ずる者（以下この号において「特別試験研究機関等」という。）と共同して行う試験研究又は特別試験研究機関等に委託する試験研究に係る試験研究費の額として政令で定める金額の百分の三十に相当する金額
      <sup>art-10-2/par-1/item-1 · 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</sup>
      the amount equivalent to 30 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person equivalent thereto (hereinafter referred to as a "special experimental research institution, etc." in this item) or experimental research outsourced to a special experimental research institution, etc., out of the amount of credit-eligible special experimental research expenses for that year (if the provisions of paragraph (1) or (4) of the preceding Article are applied for that year, excluding the amount of credit-eligible special experimental research expenses that served as the basis for the calculation of the amount deducted pursuant to those provisions from the amount of income tax on the amount of gross income for that year; the same applies in the following item and item (iii));
      <sup>machine translation, not official</sup>

      **二**  その年分の控除対象特別試験研究費の額のうち他の者と共同して行う試験研究又は他の者に委託する試験研究であつて、革新的なもの又は国立研究開発法人その他これに準ずる者における研究開発の成果を実用化するために行うものに係る試験研究費の額として政令で定める金額の百分の二十五に相当する金額
      <sup>art-10-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2</sup>
      the amount equivalent to 25 percent of the amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with another person or outsourced to another person which is innovative or which is conducted to put into practical use the results of research and development at a national research and development agency or any other person equivalent thereto, out of the amount of credit-eligible special experimental research expenses for that year;
      <sup>machine translation, not official</sup>

      **三**  その年分の控除対象特別試験研究費の額のうち前二号に規定する政令で定める金額以外の金額の百分の二十に相当する金額
      <sup>art-10-2/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3</sup>
      the amount equivalent to 20 percent of the amount, out of the amount of credit-eligible special experimental research expenses for that year, other than the amounts specified by Cabinet Order prescribed in the preceding two items.
      <sup>machine translation, not official</sup>

    **第二項**  この条において、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-10-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2</sup>
    In this 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**  特別試験研究費の額　試験研究費の額のうち国の試験研究機関、大学その他の者と共同して行う試験研究、国の試験研究機関、大学その他の者に委託する試験研究、中小企業者（第四十二条の四第十九項第七号に規定する中小企業者をいう。）からその有する知的財産権（知的財産基本法（平成十四年法律第百二十二号）第二条第二項に規定する知的財産権及び外国におけるこれに相当するものをいう。）の設定又は許諾を受けて行う試験研究、その用途に係る対象者が少数である医薬品に関する試験研究、高度専門知識等（専門的な知識、技術又は経験であつて高度のものをいう。）を有する者に対して人件費を支出して行う試験研究その他の政令で定める試験研究に係る試験研究費の額として政令で定めるものをいう。
      <sup>art-10-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-1</sup>
      amount of special experimental research expenses: The amount specified by Cabinet Order as the amount of experimental research expenses pertaining to experimental research conducted jointly with a national experimental research institution, a university or any other person, experimental research outsourced to a national experimental research institution, a university or any other person, experimental research conducted under the establishment or licensing, by a small and medium sized enterprise (meaning a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii)), of intellectual property rights held by it (meaning intellectual property rights prescribed in Article 2, paragraph (2) of the Intellectual Property Basic Act (Act No. 122 of 2002) and anything equivalent thereto in a foreign state), experimental research on pharmaceuticals whose target users are few in number, experimental research conducted by paying personnel expenses to persons who have advanced expertise, etc. (meaning specialized knowledge, technology or experience that is advanced), or any other experimental research specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二**  控除対象特別試験研究費の額　特別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-10-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2/item-2</sup>
      amount of credit-eligible special experimental research expenses: The sum of the following amounts out of the amount of special experimental research expenses.
      <sup>machine translation, not official</sup>

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

    **第三項**  第一項の規定は、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控除対象特別試験研究費の額、特別試験研究費の額、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、同項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特別試験研究費の額は、確定申告書に添付された書類に記載された控除対象特別試験研究費の額を限度とする。
    <sup>art-10-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3</sup>
    The provisions of paragraph (1) apply only if a document stating the amount of credit-eligible special experimental research expenses, the amount of special experimental research expenses, the amount to be deducted, and the details of the calculation of that amount, which are subject to the deduction under that paragraph, 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 the provisions of that paragraph). In this case, the amount of credit-eligible special experimental research expenses serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the amount of credit-eligible special experimental research expenses stated in the document attached to the final return.
    <sup>machine translation, not official</sup>

    **第四項**  その年分の所得税について第一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）及び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）」とする。
    <sup>art-10-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-4</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) 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 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Special Experimental Research Is Conducted)".
    <sup>machine translation, not official</sup>

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## Cites
- art-10-2/par-1: 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-10-2/par-1: この項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-2/par-1: 前条第一項 → 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-10-2/par-1/item-1: 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-10-2/par-1/item-1: 次号 → 租税特別措置法 第十条の二第一項第二号 (Article 10-2, paragraph (1), item (ii)), art-10-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
- art-10-2/par-1/item-1: この号 → 租税特別措置法 第十条の二第一項第一号 (Article 10-2, paragraph (1), item (i)), art-10-2/par-1/item-1 — 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
- art-10-2/par-1/item-1: 前条第一項 → 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-10-2/par-1/item-1: 第三号 → 租税特別措置法 第十条の二第一項第三号 (Article 10-2, paragraph (1), item (iii)), art-10-2/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3
- art-10-2/par-1/item-3: 前二号 → 租税特別措置法 第十条の二第一項第二号 (Article 10-2, paragraph (1), item (ii)), art-10-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-2
- art-10-2/par-1/item-3: 前二号 → 租税特別措置法 第十条の二第一項第一号 (Article 10-2, paragraph (1), item (i)), art-10-2/par-1/item-1 — 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
- art-10-2/par-2: この条 → 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-10-2/par-2/item-1: 知的財産基本法（平成十四年法律第百二十二号）第二条第二項 → e-Gov law 414AC0000000122, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-10-2/par-2/item-1: 第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7
- art-10-2/par-3: 第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1
- art-10-2/par-4: 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-10-2/par-4: 第一項 → 租税特別措置法 第十条の二第一項 (Article 10-2, paragraph (1)), art-10-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1

## Cited by

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

- 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 第十条の二第一項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-3
- 租税特別措置法 第十条の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-2
- 租税特別措置法 第十条の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-3
- 租税特別措置法 第十条の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-4
- 租税特別措置法 第十条の六第一項第三号（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-3 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-3
- 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 附則第五十九条第一項（エネルギー環境負荷低減推進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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59/par-1
- 租税特別措置法 附則第五十九条第二項（エネルギー環境負荷低減推進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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59/par-2
- 租税特別措置法 附則第四十五条第一項（エネルギー環境負荷低減推進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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-45/par-1
- 租税特別措置法 附則第六十二条第一項（高度省エネルギー増進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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-62/par-1
- 租税特別措置法 附則第五十五条第一項（高度省エネルギー増進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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-55/par-1
- 租税特別措置法 附則第二十六条第四項（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-5081-12/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-4
- 租税特別措置法 附則第三十一条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-3
- 租税特別措置法 附則第三十二条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-2

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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-20261007T211206-017, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-018, 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