# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の五の四 (Article 10-5-4)

- 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: 第十条の五の四 (Article 10-5-4)（給与等の支給額が増加した場合の所得税額の特別控除） — address `art-10-5-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-5-4
- 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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### 第十条の五の四（給与等の支給額が増加した場合の所得税額の特別控除） — Special Tax Credit for Income Tax Where the Amount of Salary or Other Wages Paid Has Increased
<sup>caption: machine translation, not official</sup>
<sup>art-10-5-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4</sup>

    **第一項**  青色申告書を提出する個人が、令和七年から令和九年までの各年（令和七年以後に事業を開始した個人のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合で、かつ、その年十二月三十一日において特定個人に該当する場合において、その年において当該個人の継続雇用者給与等支給額からその継続雇用者比較給与等支給額を控除した金額の当該継続雇用者比較給与等支給額に対する割合（第一号において「継続雇用者給与等支給増加割合」という。）が百分の四以上であるときは、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、当該個人のその年の控除対象雇用者給与等支給増加額に百分の十（その年において次の各号に掲げる要件を満たす場合には、百分の十に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）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、当該個人のその年分の調整前事業所得税額（第十条第八項第四号に規定する調整前事業所得税額をいう。次項及び第三項において同じ。）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-10-5-4/par-1 · 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</sup>
    If an individual who files a blue return pays salary or other wages to domestic employees in any year from 2025 to 2027 (excluding, for an individual who started business in 2025 or later, the year that includes the date on which the individual started the business, and the year that includes the date on which the individual discontinued the business) and falls under a specified individual as of December 31 of that year, and the ratio of the amount obtained by deducting the individual's comparative amount of salary or other wages paid to continuing employees from the individual's amount of salary or other wages paid to continuing employees for that year to that comparative amount of salary or other wages paid to continuing employees (referred to as the "rate of increase in salary or other wages paid to continuing employees" in item (i)) is 4 percent or more, the amount calculated by multiplying the individual's credit-eligible increase in salaries, etc. paid to employees for that year by 10 percent (if the individual meets the requirements listed in the following items in that year, the rate obtained by adding to 10 percent the rate specified in each of those items (if the individual meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (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 20 percent of the individual's income tax on business income before adjustment for that year (meaning income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv); the same applies in the following paragraph and paragraph (3)), the amount to be deducted is limited to the amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

      **一**  継続雇用者給与等支給増加割合が百分の五以上であること　百分の五（継続雇用者給与等支給増加割合が百分の六以上である場合には、百分の十五）
      <sup>art-10-5-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-1</sup>
      the rate of increase in salary or other wages paid to continuing employees being 5 percent or more: 5 percent (15 percent if the rate of increase in salary or other wages paid to continuing employees is 6 percent or more);
      <sup>machine translation, not official</sup>

      **二**  次に掲げる要件のいずれかを満たすこと　百分の五
      <sup>art-10-5-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2</sup>
      any of the following requirements being met: 5 percent.
      <sup>machine translation, not official</sup>

        **イ**  その年十二月三十一日において次世代育成支援対策推進法（平成十五年法律第百二十号）第十五条の三第一項に規定する特例認定一般事業主に該当すること。
        <sup>art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-1</sup>
        falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children (Act No. 120 of 2003) as of December 31 of that year;
        <sup>machine translation, not official</sup>

        **ロ**  その年において女性の職業生活における活躍の推進に関する法律（平成二十七年法律第六十四号）第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が特に良好な場合として財務省令で定める場合に限る。）。
        <sup>art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-2</sup>
        having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life (Act No. 64 of 2015) in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is particularly good);
        <sup>machine translation, not official</sup>

        **ハ**  その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
        <sup>art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-2/sub-3</sup>
        falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
        <sup>machine translation, not official</sup>

    **第二項**  第十条第八項第六号に規定する中小事業者で青色申告書を提出するもの（以下この項において「中小事業者」という。）が、令和元年から令和九年までの各年（前項の規定の適用を受ける年、令和元年以後に事業を開始した中小事業者のその開始した日の属する年及びその事業を廃止した日の属する年を除く。）において国内雇用者に対して給与等を支給する場合において、その年において当該中小事業者の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額の当該比較雇用者給与等支給額に対する割合（第一号において「雇用者給与等支給増加割合」という。）が百分の一・五以上であるときは、当該中小事業者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、当該中小事業者のその年の控除対象雇用者給与等支給増加額に百分の十五（その年において次の各号に掲げる要件を満たす場合には、百分の十五に当該各号に定める割合（その年において次の各号に掲げる要件のいずれも満たす場合には、当該各号に定める割合を合計した割合）を加算した割合）を乗じて計算した金額（以下この項及び第四項第九号において「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、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-10-5-4/par-2 · 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</sup>
    If a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) who files a blue return (hereinafter referred to as a "small and medium sized business operator" in this paragraph) pays salary or other wages to domestic employees in any year from 2019 to 2027 (excluding a year for which the provisions of the preceding paragraph are applied, and, for a small and medium sized business operator that started business in 2019 or later, the year that includes the date on which it started the business, and the year that includes the date on which it discontinued the business), and the ratio of the amount obtained by deducting the small and medium sized business operator's comparative amount of salaries, etc. paid to employees from its amount of salaries, etc. paid to employees for that year to that comparative amount of salaries, etc. paid to employees (referred to as the "rate of increase in salaries, etc. paid to employees" in item (i)) is 1.5 percent or more, the amount calculated by multiplying the small and medium sized business operator's credit-eligible increase in salaries, etc. paid to employees for that year by 15 percent (if the small and medium sized business operator meets the requirements listed in the following items in that year, the rate obtained by adding to 15 percent the rate specified in each of those items (if it meets all of the requirements listed in the following items in that year, the sum of the rates specified in those items)) (hereinafter referred to as the "maximum credit for small and medium sized business operators" in this paragraph and paragraph (4), item (ix)) is deducted, pursuant to the provisions of Cabinet Order, from the amount of income tax on the amount of gross income of the small and medium sized business operator for that year. In this case, if the maximum credit for small and medium sized business operators exceeds the amount equivalent to 20 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 amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

      **一**  雇用者給与等支給増加割合が百分の二・五以上であること　百分の十五
      <sup>art-10-5-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-1</sup>
      the rate of increase in salaries, etc. paid to employees being 2.5 percent or more: 15 percent;
      <sup>machine translation, not official</sup>

      **二**  次に掲げる要件のいずれかを満たすこと　百分の五
      <sup>art-10-5-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2</sup>
      any of the following requirements being met: 5 percent.
      <sup>machine translation, not official</sup>

        **イ**  その年において次世代育成支援対策推進法第十三条の認定を受けたこと（同法第二条に規定する次世代育成支援対策の実施の状況が良好な場合として財務省令で定める場合に限る。）。
        <sup>art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-1</sup>
        having obtained the certification referred to in Article 13 of the Act on Advancement of Measures to Support Raising Next-Generation Children in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the implementation of measures to support raising next-generation children prescribed in Article 2 of that Act is good);
        <sup>machine translation, not official</sup>

        **ロ**  その年十二月三十一日において次世代育成支援対策推進法第十五条の三第一項に規定する特例認定一般事業主に該当すること。
        <sup>art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-2</sup>
        falling under a specially certified general employer prescribed in Article 15-3, paragraph (1) of the Act on Advancement of Measures to Support Raising Next-Generation Children as of December 31 of that year;
        <sup>machine translation, not official</sup>

        **ハ**  その年において女性の職業生活における活躍の推進に関する法律第九条の認定を受けたこと（同法第四条の女性労働者に対する職業生活に関する機会の提供及び同条の雇用環境の整備の状況が良好な場合として財務省令で定める場合に限る。）。
        <sup>art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-3</sup>
        having obtained the certification referred to in Article 9 of the Act on the Promotion of Women's Active Engagement in Professional Life in that year (limited to the case specified by Order of the Ministry of Finance as one in which the status of the provision of opportunities relating to professional life to female workers referred to in Article 4 of that Act and of the improvement of the employment environment referred to in that Article is good);
        <sup>machine translation, not official</sup>

        **ニ**  その年十二月三十一日において女性の職業生活における活躍の推進に関する法律第十三条第一項に規定する特例認定一般事業主に該当すること。
        <sup>art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-2/sub-4</sup>
        falling under a specially certified general employer prescribed in Article 13, paragraph (1) of the Act on the Promotion of Women's Active Engagement in Professional Life as of December 31 of that year.
        <sup>machine translation, not official</sup>

    **第三項**  青色申告書を提出する個人の各年（事業を廃止した日の属する年を除く。）において当該個人の雇用者給与等支給額がその比較雇用者給与等支給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に相当する金額（その年において前二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がある場合には、当該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、当該百分の二十に相当する金額を限度とする。
    <sup>art-10-5-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3</sup>
    If, in a year (excluding the year that includes the date on which the individual discontinued the business), the amount of salaries, etc. paid to employees of an individual who files a blue return exceeds the individual's comparative amount of salaries, etc. paid to employees, 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 20 percent of the individual's income tax on business income before adjustment for that year (if there is an amount deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of the preceding two paragraphs in that year, the remaining amount after deducting that amount), the amount to be deducted is limited to the amount equivalent to that 20 percent.
    <sup>machine translation, not official</sup>

    **第四項**  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-10-5-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4</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**  国内雇用者　個人の使用人（当該個人と政令で定める特殊の関係のある者を除く。）のうち当該個人の有する国内の事業所に勤務する雇用者として政令で定めるものに該当するものをいう。
      <sup>art-10-5-4/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-1</sup>
      domestic employee: An employee of an individual (excluding a person who has a special relationship with the individual specified by Cabinet Order) who falls under the employees working at a business establishment of the individual in Japan as specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **二**  給与等　所得税法第二十八条第一項に規定する給与等をいう。
      <sup>art-10-5-4/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-2</sup>
      salary or other wage: A salary or other wage prescribed in Article 28, paragraph (1) of the Income Tax Act;
      <sup>machine translation, not official</sup>

      **三**  特定個人　常時使用する従業員の数が二千人以下の個人をいう。
      <sup>art-10-5-4/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-3</sup>
      specified individual: An individual whose number of regular employees is 2,000 or less;
      <sup>machine translation, not official</sup>

      **四**  継続雇用者給与等支給額　継続雇用者（個人の各年（以下この項において「適用年」という。）及び当該適用年の前年の各月分のその個人の給与等の支給を受けた国内雇用者として政令で定めるものをいう。次号において同じ。）に対する当該適用年の給与等の支給額（その給与等に充てるため他の者（その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。）から支払を受ける金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額及び役務の提供の対価として支払を受ける金額を除く。以下この号において「補塡額」という。）がある場合には、当該補塡額を控除した金額。以下この項において同じ。）として政令で定める金額をいう。
      <sup>art-10-5-4/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4</sup>
      amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the applicable year to continuing employees (meaning domestic employees specified by Cabinet Order as having received payment of salary or other wages from the individual for each month of each year of the individual (hereinafter referred to as the "applicable year" in this paragraph) and of the year preceding the applicable year; the same applies in the following item) (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) to cover the salary or other wages (excluding the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts, and amounts received as consideration for the provision of services; hereinafter referred to as the "amount received to cover" in this item), the amount obtained by deducting the amount received to cover; the same applies hereinafter in this paragraph);
      <sup>machine translation, not official</sup>

      **五**  継続雇用者比較給与等支給額　前号の個人の継続雇用者に対する適用年の前年の給与等の支給額として政令で定める金額をいう。
      <sup>art-10-5-4/par-4/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5</sup>
      comparative amount of salary or other wages paid to continuing employees: The amount specified by Cabinet Order as the amount of salary or other wages paid for the year preceding the applicable year to the continuing employees of the individual referred to in the preceding item;
      <sup>machine translation, not official</sup>

      **六**  控除対象雇用者給与等支給増加額　個人の雇用者給与等支給額からその比較雇用者給与等支給額を控除した金額（当該金額が当該個人の調整雇用者給与等支給増加額（イに掲げる金額からロに掲げる金額を控除した金額をいう。）を超える場合には、当該調整雇用者給与等支給増加額）をいう。
      <sup>art-10-5-4/par-4/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6</sup>
      credit-eligible increase in salaries, etc. paid to employees: The amount obtained by deducting an individual's comparative amount of salaries, etc. paid to employees from the individual's amount of salaries, etc. paid to employees (if that amount exceeds the individual's adjusted increase in salaries, etc. paid to employees (meaning the amount obtained by deducting the amount listed in (b) from the amount listed in (a)), that adjusted increase in salaries, etc. paid to employees);
      <sup>machine translation, not official</sup>

        **イ**  雇用者給与等支給額（当該雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額（国又は地方公共団体から受ける雇用保険法第六十二条第一項第一号に掲げる事業として支給が行われる助成金その他これに類するものの額をいう。以下この号において同じ。）がある場合には、当該雇用安定助成金額を控除した金額）
        <sup>art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-1</sup>
        the amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies (meaning the amount of subsidies paid as the program listed in Article 62, paragraph (1), item (i) of the Employment Insurance Act received from the State or a local government and other similar amounts; the same applies hereinafter in this item) to cover the salary or other wages serving as the basis for the calculation of that amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies);
        <sup>machine translation, not official</sup>

        **ロ**  比較雇用者給与等支給額（当該比較雇用者給与等支給額の計算の基礎となる給与等に充てるための雇用安定助成金額がある場合には、当該雇用安定助成金額を控除した金額）
        <sup>art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-2</sup>
        the comparative amount of salaries, etc. paid to employees (if there is an amount of employment stabilization subsidies to cover the salary or other wages serving as the basis for the calculation of that comparative amount of salaries, etc. paid to employees, the amount obtained by deducting that amount of employment stabilization subsidies).
        <sup>machine translation, not official</sup>

      **七**  雇用者給与等支給額　個人の適用年の年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額をいう。
      <sup>art-10-5-4/par-4/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-7</sup>
      amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the applicable year;
      <sup>machine translation, not official</sup>

      **八**  比較雇用者給与等支給額　個人の適用年の前年分の事業所得の金額の計算上必要経費に算入される国内雇用者に対する給与等の支給額（当該適用年の前年において事業を営んでいた期間の月数と当該適用年において事業を営んでいた期間の月数とが異なる場合には、その月数に応じ政令で定めるところにより計算した金額）をいう。
      <sup>art-10-5-4/par-4/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-8</sup>
      comparative amount of salaries, etc. paid to employees: The amount of salary or other wages paid to domestic employees that is included in necessary expenses in calculating the amount of business income of an individual for the year preceding the applicable year (if the number of months in the period during which the individual conducted business in the year preceding the applicable year differs from the number of months in the period during which the individual conducted business in the applicable year, the amount calculated pursuant to the provisions of Cabinet Order according to those numbers of months);
      <sup>machine translation, not official</sup>

      **九**  繰越税額控除限度超過額　個人の適用年の前年以前五年内の各年（当該適用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。）における中小事業者税額控除限度額のうち、第二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当該適用年の前年以前四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-10-5-4/par-4/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9</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 of an individual for each year within five years before the applicable year (limited to each year in which the individual has filed blue returns continuously up to the applicable year), that could not be fully deducted even after the deduction under paragraph (2) (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 four years before the applicable year, the remaining amount after deducting that amount).
      <sup>machine translation, not official</sup>

    **第五項**  前項第八号の月数は、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-10-5-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-5</sup>
    The number of months referred to in item (viii) 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>

    **第六項**  第一項及び第二項の規定は、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雇用者給与等支給増加額（第一項の規定の適用を受けようとする場合には、継続雇用者給与等支給額及び継続雇用者比較給与等支給額を含む。）、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、第一項又は第二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雇用者給与等支給増加額は、確定申告書に添付された書類に記載された控除対象雇用者給与等支給増加額を限度とする。
    <sup>art-10-5-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-6</sup>
    The provisions of paragraphs (1) and (2) apply only if a document stating the credit-eligible increase in salaries, etc. paid to employees (including, if the application of the provisions of paragraph (1) is sought, the amount of salary or other wages paid to continuing employees and the comparative amount of salary or other wages paid to continuing employees), 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 credit-eligible increase in salaries, etc. paid to employees serving as the basis for the calculation of the amount to be deducted pursuant to paragraph (1) or (2) is limited to the credit-eligible increase in salaries, etc. paid to employees stated in the document attached to the final return.
    <sup>machine translation, not official</sup>

    **第七項**  第三項の規定は、第二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、第三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-10-5-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7</sup>
    The provisions of paragraph (3) 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 (2) 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 (3), is attached to the final return for the year for which the application of the provisions of paragraph (3) 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比較雇用者給与等支給額の計算、継続雇用者比較給与等支給額又は比較雇用者給与等支給額が零である場合におけるこれらの規定に規定する要件を満たすかどうかの判定その他これらの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-10-5-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-8</sup>
    Beyond what is provided for in paragraph (4) through the preceding paragraph, the calculation of the comparative amount of salaries, etc. paid to employees in the case where an individual seeking the application of the provisions of paragraphs (1) through (3) is a person who has succeeded to a business generating business income through inheritance or universal legacy, the determination of whether the requirements prescribed in those provisions are satisfied in the case where the comparative amount of salary or other wages paid to continuing employees or the comparative amount of salaries, etc. paid to employees is zero, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第九項**  その年分の所得税について第一項から第三項まで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五の四第一項から第三項まで（給与等の支給額が増加した場合の所得税額の特別控除）」とする。
    <sup>art-10-5-4/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-9</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 in the case where the provisions of paragraphs (1) through (3) are applied to income tax for the relevant year, the phrase "Chapter III (Calculation of Tax Amount)" in that item is deemed to be replaced with "Chapter III (Calculation of Tax Amount) and Article 10-5-4, paragraphs (1) through (3) (Special Income Tax Credit Where the Amount of Salary or Other Wages Paid Has Increased) of the Act on Special Measures Concerning Taxation".
    <sup>machine translation, not official</sup>

---

## Cites
- art-10-5-4/par-1: 第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-1: 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-10-5-4/par-1: 次項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-1: この項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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
- art-10-5-4/par-1: 第一号 → 租税特別措置法 第十条の五の四第一項第一号 (Article 10-5-4, paragraph (1), item (i)), art-10-5-4/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-1/item-1
- art-10-5-4/par-1/item-2/sub-1: 次世代育成支援対策推進法（平成十五年法律第百二十号）第十五条の三第一項 → e-Gov law 415AC0000000120, 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — not held in this collection
- art-10-5-4/par-1/item-2/sub-2: 女性の職業生活における活躍の推進に関する法律（平成二十七年法律第六十四号）第九条 → e-Gov law 427AC0000000064, 第九条 (Article 9), art-9 — not held in this collection
- art-10-5-4/par-1/item-2/sub-2: 同法第四条 → e-Gov law 427AC0000000064, 第四条 (Article 4), art-4 — not held in this collection
- art-10-5-4/par-1/item-2/sub-3: 女性の職業生活における活躍の推進に関する法律第十三条第一項 → e-Gov law 427AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-10-5-4/par-2: 第一号 → 租税特別措置法 第十条の五の四第二項第一号 (Article 10-5-4, paragraph (2), item (i)), art-10-5-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-2/item-1
- art-10-5-4/par-2: この項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-2: 前項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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
- art-10-5-4/par-2: 第十条第八項第六号 → 租税特別措置法 第十条第八項第六号 (Article 10, paragraph (8), item (vi)), 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
- art-10-5-4/par-2: 第四項第九号 → 租税特別措置法 第十条の五の四第四項第九号 (Article 10-5-4, paragraph (4), item (ix)), art-10-5-4/par-4/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
- art-10-5-4/par-2/item-2/sub-1: 次世代育成支援対策推進法第十三条 → e-Gov law 415AC0000000120, 第十三条 (Article 13), art-13 — not held in this collection
- art-10-5-4/par-2/item-2/sub-1: 同法第二条 → e-Gov law 415AC0000000120, 第二条 (Article 2), art-2 — not held in this collection
- art-10-5-4/par-2/item-2/sub-2: 次世代育成支援対策推進法第十五条の三第一項 → e-Gov law 415AC0000000120, 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — not held in this collection
- art-10-5-4/par-2/item-2/sub-4: 女性の職業生活における活躍の推進に関する法律第十三条第一項 → e-Gov law 427AC0000000064, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-10-5-4/par-3: 前二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-3: 前二項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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
- art-10-5-4/par-4: この条 → 租税特別措置法 第十条の五の四 (Article 10-5-4), art-10-5-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
- art-10-5-4/par-4/item-2: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1
- art-10-5-4/par-4/item-4: 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-10-5-4/par-4/item-4: 雇用保険法第六十二条第一項第一号 → 雇用保険法 第六十二条第一項第一号 (Article 62, paragraph (1), item (i)), art-62/par-1/item-1 — https://japanlaw.org/ja/employment-insurance-act/art-62/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-62/par-1/item-1
- art-10-5-4/par-4/item-4: この号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-4/par-4/item-4: この項 → 租税特別措置法 第十条の五の四第四項 (Article 10-5-4, paragraph (4)), art-10-5-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
- art-10-5-4/par-4/item-4: 次号 → 租税特別措置法 第十条の五の四第四項第五号 (Article 10-5-4, paragraph (4), item (v)), art-10-5-4/par-4/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- art-10-5-4/par-4/item-5: 前号 → 租税特別措置法 第十条の五の四第四項第四号 (Article 10-5-4, paragraph (4), item (iv)), art-10-5-4/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- art-10-5-4/par-4/item-6/sub-1: 雇用保険法第六十二条第一項第一号 → 雇用保険法 第六十二条第一項第一号 (Article 62, paragraph (1), item (i)), art-62/par-1/item-1 — https://japanlaw.org/ja/employment-insurance-act/art-62/par-1/item-1 · https://japanlaw.org/l/349AC0000000116/art-62/par-1/item-1
- art-10-5-4/par-4/item-6/sub-1: この号 → 租税特別措置法 第十条の五の四第四項第六号 (Article 10-5-4, paragraph (4), item (vi)), art-10-5-4/par-4/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6
- art-10-5-4/par-4/item-9: 前項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-4/item-9: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-5: 前項第八号 → 租税特別措置法 第十条の五の四第四項第八号 (Article 10-5-4, paragraph (4), item (viii)), art-10-5-4/par-4/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-8
- art-10-5-4/par-6: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-6: 第一項 → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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
- art-10-5-4/par-7: 第三項 → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-7: 第二項 → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-8: 前項 → 租税特別措置法 第十条の五の四第七項 (Article 10-5-4, paragraph (7)), art-10-5-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-8: 第四項 → 租税特別措置法 第十条の五の四第四項 (Article 10-5-4, paragraph (4)), art-10-5-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-8: 第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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
- art-10-5-4/par-9: 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-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第三項 (Article 10-5-4, paragraph (3)), art-10-5-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- art-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第二項 (Article 10-5-4, paragraph (2)), art-10-5-4/par-2 — 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
- art-10-5-4/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の四第一項 (Article 10-5-4, paragraph (1)), art-10-5-4/par-1 — 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

## Cited by

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

- 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 第十条の五の四第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-3
- 租税特別措置法 第十条の五の四第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4
- 租税特別措置法 第十条の五の四第四項第四号（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-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-4
- 租税特別措置法 第十条の五の四第四項第五号（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-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-5
- 租税特別措置法 第十条の五の四第四項第六号イ（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-4/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6/sub-1
- 租税特別措置法 第十条の五の四第四項第九号（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-4/item-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-9
- 租税特別措置法 第十条の五の四第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-5
- 租税特別措置法 第十条の五の四第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-6
- 租税特別措置法 第十条の五の四第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-7
- 租税特別措置法 第十条の五の四第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-8
- 租税特別措置法 第十条の五の四第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-9
- 租税特別措置法 第十条の五の六第九項第一号（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/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-9/item-1
- 租税特別措置法 第十条の六第一項第八号（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-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8
- 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-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1
- 租税特別措置法 附則第六十一条第一項（雇用者給与等支給額が増加し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-4281-15/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-61/par-1
- 租税特別措置法 附則第四十八条第一項（雇用者給与等支給額が増加し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-4291-4/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48/par-1
- 租税特別措置法 附則第六十五条第一項（給与等の引上げ及び設備投資を行った場合等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-4301-7/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-65/par-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 附則第三十条第一項（給与等の引上げ及び設備投資を行った場合等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-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-30/par-1
- 租税特別措置法 附則第二十六条第一項（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-26/par-1
- 租税特別措置法 附則第二十六条第一項（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-26/par-1
- 租税特別措置法 附則第二十六条第二項（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-26/par-2
- 租税特別措置法 附則第二十九条第一項（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-29/par-1
- 租税特別措置法 附則第二十九条第二項（給与等の支給額が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-29/par-2
- 租税特別措置法 附則第三十一条第二項（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-5081-12/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/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-20261007T211206-020, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-021, 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