# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の四 (Article 10-4)

- 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: 第十条の四 (Article 10-4)（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） — address `art-10-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-10-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-4
- 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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### 第十条の四（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） — Special Depreciation or Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
<sup>caption: machine translation, not official</sup>
<sup>art-10-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4</sup>

    **第一項**  青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第二十五条に規定する承認地域経済牽引事業者であるものが、企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日から令和十年三月三十一日までの期間（第三項において「指定期間」という。）内に、当該個人の行う同条に規定する承認地域経済牽引事業（以下同項までにおいて「承認地域経済牽引事業」という。）に係る地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第四条第二項第一号に規定する促進区域（第三項において「促進区域」という。）内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画（同法第十四条第二項に規定する承認地域経済牽引事業計画をいう。以下この項及び第三項において同じ。）に従つて特定地域経済牽引事業施設等（承認地域経済牽引事業計画に定められた施設又は設備で、政令で定める規模のものをいう。以下この項及び第三項において同じ。）の新設又は増設をする場合において、当該新設若しくは増設に係る特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物（以下この条において「特定事業用機械等」という。）でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したとき（貸付けの用に供した場合を除く。第三項において同じ。）は、その承認地域経済牽引事業の用に供した日の属する年（事業を廃止した日の属する年及び第十条の五の六第一項に規定する確認を受けた個人の同項に規定する特定生産性向上設備等の投資に関する計画の期間として財務省令で定める期間内の日の属する年を除く。第三項において「供用年」という。）の年分における当該個人の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等について同項の規定により計算した償却費の額と特別償却限度額（当該特定事業用機械等の取得価額（その特定事業用機械等に係る一の特定地域経済牽引事業施設等を構成する機械及び装置、器具及び備品、建物及びその附属設備並びに構築物の取得価額の合計額が八十億円を超える場合には、八十億円にその特定事業用機械等の取得価額が当該合計額のうちに占める割合を乗じて計算した金額。第三項において「基準取得価額」という。）に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額をいう。）との合計額（次項において「合計償却限度額」という。）以下の金額で当該個人が必要経費として計算した金額とする。ただし、当該特定事業用機械等の償却費として同条第一項の規定により必要経費に算入される金額を下ることはできない。
    <sup>art-10-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1</sup>
    If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (Act No. 40 of 2007), during the period from the date of enforcement of the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) to March 31, 2028 (referred to as the "designated period" in paragraph (3)), newly establishes or expands specified facilities, etc. for a regional economy advancement project (meaning facilities or equipment set forth in an approved regional economy advancement project plan, which are of a scale specified by Cabinet Order; the same applies hereinafter in this paragraph and paragraph (3)) in accordance with the approved regional economy advancement project plan (meaning an approved regional economy advancement project plan prescribed in Article 14, paragraph (2) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects; the same applies hereinafter in this paragraph and paragraph (3)) pertaining to an approved regional economy advancement project prescribed in Article 25 of that Act that the individual conducts (hereinafter referred to as an "approved regional economy advancement project" through paragraph (3)), within the promotion area prescribed in Article 4, paragraph (2), item (i) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects (referred to as the "promotion area" in paragraph (3)) pertaining to that approved regional economy advancement project, and acquires machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute the specified facilities, etc. for a regional economy advancement project pertaining to the new establishment or expansion (hereinafter referred to as "machinery, etc. for specified business use" in this Article) that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project (excluding where it is put to use for lending; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income of the individual for the year that includes the date on which it was put to use in the approved regional economy advancement project (excluding the year that includes the date on which the individual discontinued the business, and any year that includes a day within the period specified by Order of the Ministry of Finance as the period of the plan for investment in specified productivity-enhancing equipment, etc. prescribed in Article 10-5-6, paragraph (1) of an individual who has received the confirmation prescribed in that paragraph; referred to as the "year of commencement of use" in paragraph (3)) is, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount calculated by the individual as necessary expenses that does not exceed the sum (referred to as the "total depreciation limit" in the following paragraph) of the amount of the depreciation allowance calculated for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount calculated by multiplying the acquisition cost of the machinery, etc. for specified business use (if the total acquisition cost of the machinery and equipment, furniture and fixtures, buildings and their associated facilities, and structures that constitute a single set of specified facilities, etc. for a regional economy advancement project pertaining to the machinery, etc. for specified business use exceeds 8 billion yen, the amount calculated by multiplying 8 billion yen by the ratio of the acquisition cost of the machinery, etc. for specified business use to that total; referred to as the "base acquisition cost" in paragraph (3)) by the rate specified in each of the following items according to the category of depreciable assets listed in that item); provided, however, that the amount may not be less than the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of paragraph (1) of that Article.
    <sup>machine translation, not official</sup>

      **一**  機械及び装置並びに器具及び備品　百分の三十五（平成三十一年四月一日以後に地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第十三条第四項又は第七項の規定による承認を受けた個人（第三項第一号において「特定個人」という。）がその承認地域経済牽引事業（地域の成長発展の基盤強化に著しく資するものとして政令で定めるものに限る。同号において同じ。）の用に供したものについては、百分の五十）
      <sup>art-10-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-1</sup>
      machinery and equipment, and furniture and fixtures: 35 percent (50 percent for those that an individual who has obtained the approval under Article 13, paragraph (4) or (7) of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects on or after April 1, 2019 (referred to as a "specified individual" in paragraph (3), item (i)) has put to use in its approved regional economy advancement project (limited to one specified by Cabinet Order as contributing significantly to strengthening the framework for regional growth and development; the same applies in that item));
      <sup>machine translation, not official</sup>

      **二**  建物及びその附属設備並びに構築物　百分の二十
      <sup>art-10-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-2</sup>
      buildings and their associated facilities, and structures: 20 percent.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定により当該特定事業用機械等の償却費として必要経費に算入した金額がその合計償却限度額に満たない場合には、当該特定事業用機械等を承認地域経済牽引事業の用に供した年の翌年分の事業所得の金額の計算上、当該特定事業用機械等の償却費として必要経費に算入する金額は、所得税法第四十九条第一項の規定にかかわらず、当該特定事業用機械等の償却費として同項の規定により必要経費に算入する金額とその満たない金額以下の金額で当該個人が必要経費として計算した金額との合計額に相当する金額とすることができる。
    <sup>art-10-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2</sup>
    If the amount included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of the preceding paragraph is less than its total depreciation limit, the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use in calculating the amount of business income for the year following the year in which the machinery, etc. for specified business use was put to use in the approved regional economy advancement project may be, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for the machinery, etc. for specified business use pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses that does not exceed the shortfall.
    <sup>machine translation, not official</sup>

    **第三項**  青色申告書を提出する個人で地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律第二十五条に規定する承認地域経済牽引事業者であるものが、指定期間内に、当該個人の行う承認地域経済牽引事業に係る促進区域内において当該承認地域経済牽引事業に係る承認地域経済牽引事業計画に従つて特定地域経済牽引事業施設等の新設又は増設をする場合において、当該新設若しくは増設に係る特定事業用機械等でその製作若しくは建設の後事業の用に供されたことのないものを取得し、又は当該新設若しくは増設に係る特定事業用機械等を製作し、若しくは建設して、これを当該承認地域経済牽引事業の用に供したときは、当該特定事業用機械等につき第一項の規定の適用を受ける場合を除き、供用年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、その承認地域経済牽引事業の用に供した当該特定事業用機械等の基準取得価額に次の各号に掲げる減価償却資産の区分に応じ当該各号に定める割合を乗じて計算した金額の合計額（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、当該個人の供用年における税額控除限度額が、当該個人の当該供用年の年分の第十条第八項第四号に規定する調整前事業所得税額の百分の二十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、当該百分の二十に相当する金額を限度とする。
    <sup>art-10-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3</sup>
    If an individual who files a blue return and who is an approved regional economy advancement business operator prescribed in Article 25 of the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects, during the designated period, newly establishes or expands specified facilities, etc. for a regional economy advancement project in accordance with the approved regional economy advancement project plan pertaining to the approved regional economy advancement project that the individual conducts, within the promotion area pertaining to that approved regional economy advancement project, and acquires machinery, etc. for specified business use pertaining to the new establishment or expansion that have not been put to use for business since their manufacture or construction, or manufactures or constructs machinery, etc. for specified business use pertaining to the new establishment or expansion, and puts it to use in the approved regional economy advancement project, the sum of the amounts calculated by multiplying the base acquisition cost of the machinery, etc. for specified business use put to use in the approved regional economy advancement project by the rate specified in each of the following items according to the category of depreciable assets listed in that item (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 the year of commencement of use, except where the provisions of paragraph (1) are applied to the machinery, etc. for specified business use. In this case, if the individual's maximum tax credit for the year of commencement of use exceeds the amount equivalent to 20 percent of the individual's income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

      **一**  機械及び装置並びに器具及び備品　百分の四（特定個人がその承認地域経済牽引事業の用に供したものについては、百分の五（その承認地域経済牽引事業が地域の事業者に対して著しい経済的効果を及ぼすものとして政令で定めるものである場合には、百分の六）とする。）
      <sup>art-10-4/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-1</sup>
      machinery and equipment, and furniture and fixtures: 4 percent (for those that a specified individual has put to use in its approved regional economy advancement project, 5 percent (6 percent if the approved regional economy advancement project is one specified by Cabinet Order as having a significant economic effect on business operators in the region));
      <sup>machine translation, not official</sup>

      **二**  建物及びその附属設備並びに構築物　百分の二
      <sup>art-10-4/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-2</sup>
      buildings and their associated facilities, and structures: 2 percent.
      <sup>machine translation, not official</sup>

    **第四項**  第一項の規定は、個人が所有権移転外リース取引により取得した特定事業用機械等については、適用しない。
    <sup>art-10-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4</sup>
    The provisions of paragraph (1) do not apply to machinery, etc. for specified business use acquired by an individual through a lease transaction without transfer of ownership.
    <sup>machine translation, not official</sup>

    **第五項**  第一項及び第二項の規定は、確定申告書に、これらの規定により必要経費に算入される金額についてのその算入に関する記載があり、かつ、特定事業用機械等の償却費の額の計算に関する明細書の添付がある場合に限り、適用する。
    <sup>art-10-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-5</sup>
    The provisions of paragraphs (1) and (2) apply only if the final return contains an entry concerning the inclusion of the amount to be included in necessary expenses pursuant to those provisions and has a written statement attached thereto concerning the calculation of the amount of the depreciation allowance for the machinery, etc. for specified business use.
    <sup>machine translation, not official</sup>

    **第六項**  第三項の規定は、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特定事業用機械等の取得価額、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特定事業用機械等の取得価額は、確定申告書に添付された書類に記載された特定事業用機械等の取得価額を限度とする。
    <sup>art-10-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6</sup>
    The provisions of paragraph (3) apply only if a document stating the acquisition cost of the machinery, etc. for specified business use, 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 acquisition cost of the machinery, etc. for specified business use serving as the basis for the calculation of the amount to be deducted pursuant to that paragraph is limited to the acquisition cost of the machinery, etc. for specified business use stated in the document attached to the final return.
    <sup>machine translation, not official</sup>

    **第七項**  その年分の所得税について第三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所得税額の特別控除）」とする。
    <sup>art-10-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7</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 (3) 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 10-4, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Tax Credit for Income Tax Where Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects)".
    <sup>machine translation, not official</sup>

    **第八項**  第四項から前項までに定めるもののほか、第一項から第三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-10-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-8</sup>
    Beyond what is provided for in paragraph (4) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-10-4/par-1: 地域経済牽引事業の促進による地域の成長発展の基盤強化に関する法律（平成十九年法律第四十号）第二十五条 → e-Gov law 419AC0000000040, 第二十五条 (Article 25), art-25 — not held in this collection
- art-10-4/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-4/par-1: この条 → 租税特別措置法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4 · https://japanlaw.org/l/332AC0000000026/art-10-4
- art-10-4/par-1: 次項 → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-1: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-1: 第十条の五の六第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-1
- art-10-4/par-1: この項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-1/item-1: 第三項第一号 → 租税特別措置法 第十条の四第三項第一号 (Article 10-4, paragraph (3), item (i)), art-10-4/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3/item-1
- art-10-4/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000033/art-49/par-1
- art-10-4/par-2: 前項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-3: 第十条第八項第四号 → 租税特別措置法 第十条第八項第四号 (Article 10, paragraph (8), item (iv)), 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
- art-10-4/par-3: この項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-3: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-4: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-5: 第二項 → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-5: 第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- art-10-4/par-6: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-7: 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-10-4/par-7: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-8: 前項 → 租税特別措置法 第十条の四第七項 (Article 10-4, paragraph (7)), art-10-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第二項 (Article 10-4, paragraph (2)), art-10-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- art-10-4/par-8: 第四項 → 租税特別措置法 第十条の四第四項 (Article 10-4, paragraph (4)), art-10-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4
- art-10-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1

## Cited by

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

- 租税特別措置法 第十条の四第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- 租税特別措置法 第十条の四第一項第一号（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-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1/item-1
- 租税特別措置法 第十条の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-2
- 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 第十条の四第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-4
- 租税特別措置法 第十条の四第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-5
- 租税特別措置法 第十条の四第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6
- 租税特別措置法 第十条の四第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-7
- 租税特別措置法 第十条の四第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-8
- 租税特別措置法 第十条の六第一項第五号（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-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-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 第十九条第一項第一号（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-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-19/par-1/item-1
- 租税特別措置法 附則第六十六条第一項（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-4301-7/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-66/par-1
- 租税特別措置法 附則第三十条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-30/par-1
- 租税特別措置法 附則第五十九条第二項（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-5021-8/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-2
- 租税特別措置法 附則第二十三条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-23/par-1
- 租税特別措置法 附則第二十五条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-25/par-1

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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-20261007T211206-018, 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