# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条の五の五 (Article 10-5-5) - 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: 第十条の五の五 (Article 10-5-5)（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — address `art-10-5-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-10-5-5 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条の五の五（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — Special Depreciation or Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc. caption: machine translation, not official art-10-5-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5 **第一項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項の認定（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十七条第三項に規定する環境負荷低減事業活動計画（以下この項において「環境負荷低減事業活動計画」という。）につき同法第九条第一項の認定を受けた場合における当該認定（以下この項において「事業活動計画認定」という。）を含む。以下この項及び第三項において「特定認定」という。）に係る産業競争力強化法第二十一条の二十三第一項に規定する認定事業適応事業者（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項に規定する認定事業適応計画（同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関するものに限るものとし、事業活動計画認定に係る環境負荷低減事業活動計画（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後のもの）を含む。以下この項及び第三項において「特定認定エネルギー利用環境負荷低減事業適応計画」という。）に当該特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として産業競争力強化法第二条第十三項に規定する生産工程効率化等設備（以下この条において「生産工程効率化等設備」という。）を導入する旨の記載があるもの（第三項において「認定エネルギー利用環境負荷低減事業適応事業者」という。）であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備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、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合（貸付けの用に供した場合を除く。第三項において同じ。）には、その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次条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、当該生産工程効率化等設備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、当該生産工程効率化等設備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（当該生産工程効率化等設備の取得価額（その特定認定エネルギー利用環境負荷低減事業適応計画に従つて行うエネルギー利用環境負荷低減事業適応のための措置として取得又は製作若しくは建設をする生産工程効率化等設備の取得価額の合計額が五百億円を超える場合には、五百億円にその事業の用に供した生産工程効率化等設備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。）の百分の三十に相当する金額をいう。）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、当該生産工程効率化等設備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。 art-10-5-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 Where an individual who files a blue return and who is a certified business adaptation business operator prescribed in Article 21-23, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.) pertaining to a certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 (including, where the certification under Article 9, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for an environmental burden reduction business activity plan prescribed in Article 17, paragraph (3) of that Act (hereinafter referred to in this paragraph as an "environmental burden reduction business activity plan"), that certification (hereinafter referred to in this paragraph as a "business activity plan approval"); hereinafter referred to in this paragraph and paragraph (3) as a "specified certification"), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness (limited to one concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act (hereinafter referred to in this paragraph as "business adaptation for reducing environmental load through energy use"), and including an environmental burden reduction business activity plan pertaining to a business activity plan approval (where a certification of a change under Article 7, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. as applied mutatis mutandis pursuant to Article 9, paragraph (8) of that Act has been granted, the plan after the change); hereinafter referred to in this paragraph and paragraph (3) as a "specified certified energy-use environmental burden reduction business adaptation plan") states that production process efficiency improvement equipment, etc. prescribed in Article 2, paragraph (13) of the Act on Strengthening Industrial Competitiveness (hereinafter referred to in this Article as "production process efficiency improvement equipment, etc.") is to be introduced as a measure for business adaptation for reducing environmental load through energy use to be carried out in accordance with that specified certified energy-use environmental burden reduction business adaptation plan (such an operator is referred to in paragraph (3) as a "certified energy-use environmental burden reduction business adaptation operator"), acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan (excluding the case where it is put to use for leasing; the same applies in paragraph (3)), the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. in calculating the amount of business income of the individual for the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued and the 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-improving equipment, etc. prescribed in paragraph (1) of the following Article of an individual who has obtained the confirmation prescribed in that paragraph; referred to in paragraph (3) as the "year of commencement of use"), notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, is the amount calculated by the individual as necessary expenses, up to the sum of the amount of depreciation allowance calculated for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the special depreciation limit (meaning the amount equivalent to 30 percent of the acquisition cost of that production process efficiency improvement equipment, etc. (where the total acquisition cost of the production process efficiency improvement equipment, etc. acquired, manufactured or constructed as a measure for business adaptation for reducing environmental load through energy use carried out in accordance with its specified certified energy-use environmental burden reduction business adaptation plan exceeds 50 billion yen, the amount calculated by multiplying 50 billion yen by the ratio of the acquisition cost of the production process efficiency improvement equipment, etc. put to use for the business to that total; referred to in paragraph (3) as the "base acquisition cost")) (referred to in the following paragraph as the "total depreciation limit"); provided, however, that it may not be less than the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of paragraph (1) of that Article. machine translation, not official **第二項** 前項の規定により当該生産工程効率化等設備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、当該生産工程効率化等設備を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、当該生産工程効率化等設備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、当該生産工程効率化等設備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。 art-10-5-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2 Where the amount included in necessary expenses as the depreciation allowance for the production process efficiency improvement equipment, etc. 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 that production process efficiency improvement equipment, etc. in calculating the amount of business income for the year following the year in which it was put to use for the business may, notwithstanding the provisions of Article 49, paragraph (1) of the Income Tax Act, be the amount equivalent to the sum of the amount to be included in necessary expenses as the depreciation allowance for that production process efficiency improvement equipment, etc. pursuant to the provisions of that paragraph and the amount calculated by the individual as necessary expenses, up to the amount of the shortfall. machine translation, not official **第三項** 青色申告書を提出する個人で産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和十年三月三十一日までの間にされた特定認定に係る認定エネルギー利用環境負荷低減事業適応事業者であるものが、当該特定認定の日から同日以後三年を経過する日までの間に、その特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備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、又はその特定認定エネルギー利用環境負荷低減事業適応計画に記載された生産工程効率化等設備を製作し、若しくは建設して、これを国内にある当該個人の事業の用に供した場合において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、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、その事業の用に供した当該生産工程効率化等設備の基準取得価額に次の各号に掲げる生産工程効率化等設備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。 art-10-5-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 Where an individual who files a blue return and who is a certified energy-use environmental burden reduction business adaptation operator pertaining to a specified certification granted during the period from the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2028 acquires, during the period from the date of the specified certification to the day on which three years have elapsed from that date, production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan that has not been used for business since its manufacture or construction, or manufactures or constructs production process efficiency improvement equipment, etc. stated in its specified certified energy-use environmental burden reduction business adaptation plan, and puts it to use for the individual's business in Japan, if the individual does not seek the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the sum of the amounts calculated by multiplying the base acquisition cost of that production process efficiency improvement equipment, etc. put to use for the business by the percentage specified in each of the following items according to the category of production process efficiency improvement equipment, etc. listed in that item (hereinafter referred to in this paragraph as the "maximum tax credit") 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. In this case, where the maximum tax credit of the individual for the year of commencement of use exceeds the amount equivalent to 20 percent of the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the individual for that year of commencement of use, the amount to be deducted is limited to the amount equivalent to that 20 percent. machine translation, not official **一** 第十条第八項第六号に規定する中小事業者（次号において「中小事業者」という。）が事業の用に供した生産工程効率化等設備　次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合 art-10-5-5/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1 production process efficiency improvement equipment, etc. put to use for business by a small and medium sized business operator prescribed in Article 10, paragraph (8), item (vi) (referred to in the following item as a "small and medium sized business operator"): the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item: machine translation, not official **イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に著しく資するものとして政令で定めるもの　百分の十 art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-1 production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes remarkably to reducing the environmental load from the use of energy: 10 percent; machine translation, not official **ロ** イに掲げるもの以外の生産工程効率化等設備　百分の五 art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1/sub-2 production process efficiency improvement equipment, etc. other than that listed in (a): 5 percent; machine translation, not official **二** 中小事業者以外の個人が事業の用に供した生産工程効率化等設備　次に掲げる生産工程効率化等設備の区分に応じそれぞれ次に定める割合 art-10-5-5/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2 production process efficiency improvement equipment, etc. put to use for business by an individual other than a small and medium sized business operator: the percentage specified in each of the following sub-items according to the category of production process efficiency improvement equipment, etc. listed in that sub-item: machine translation, not official **イ** 当該生産工程効率化等設備のうちエネルギーの利用による環境への負荷の低減に特に著しく資するものとして政令で定めるもの　百分の八 art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-1 production process efficiency improvement equipment, etc. specified by Cabinet Order as that which contributes particularly remarkably to reducing the environmental load from the use of energy: 8 percent; machine translation, not official **ロ** イに掲げるもの以外の生産工程効率化等設備　百分の三 art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2/sub-2 production process efficiency improvement equipment, etc. other than that listed in (a): 3 percent. machine translation, not official **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生産工程効率化等設備については、適用しない。 art-10-5-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4 The provisions of paragraph (1) do not apply to production process efficiency improvement equipment, etc. that an individual has acquired through a lease transaction without transfer of ownership. machine translation, not official **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、生産工程効率化等設備の償却費の額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。 art-10-5-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-5 The provisions of paragraph (1) and paragraph (2) apply only where the final return contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to those provisions, and has attached to it a written statement concerning the calculation of the amount of depreciation allowance for the production process efficiency improvement equipment, etc. and any other documents specified by Order of the Ministry of Finance. machine translation, not official **第六項** 第一項及び第三項の規定は、令和六年四月一日前に産業競争力強化法第二十一条の二十二第一項の認定の申請がされた同法第二十一条の二十三第二項に規定する認定事業適応計画のうち同法第二十一条の二十第二項第二号に規定するエネルギー利用環境負荷低減事業適応に関するもの（同日以後に同法第二十一条の二十三第一項の規定による変更の認定の申請がされた場合において、その変更の認定があつたときは、その変更後のものを除く。）に記載された生産工程効率化等設備で同日以後に取得又は製作若しくは建設をされたものについては、適用しない。 art-10-5-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-6 The provisions of paragraph (1) and paragraph (3) do not apply to production process efficiency improvement equipment, etc. acquired, manufactured or constructed on or after April 1, 2024 that is stated in a certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness concerning business adaptation for reducing environmental load through energy use prescribed in Article 21-20, paragraph (2), item (ii) of that Act, for which an application for the certification under Article 21-22, paragraph (1) of that Act was filed before that date (excluding, where an application for the certification of a change under Article 21-23, paragraph (1) of that Act was filed on or after that date and the certification of the change was granted, the plan after the change). machine translation, not official **第七項** 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生産工程効率化等設備の取得価額、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その他財務省令で定める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生産工程効率化等設備の取得価額は、確定申告書に添付された書類に記載された生産工程効率化等設備の取得価額を限度とする。 art-10-5-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7 The provisions of paragraph (3) apply only where the final return (including, where an amended return or a written request for reassessment that increases the amount to be deducted pursuant to the provisions of that paragraph is submitted, that amended return or written request for reassessment) has attached to it a document stating the acquisition cost of the production process efficiency improvement equipment, etc. subject to the deduction under the provisions of that paragraph, the amount to be deducted and the details of the calculation of that amount, and any other documents specified by Order of the Ministry of Finance. In this case, the acquisition cost of the production process efficiency improvement equipment, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the acquisition cost of the production process efficiency improvement equipment, etc. stated in the documents attached to the final return. machine translation, not official **第八項** 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五の五第三項（生産工程効率化等設備を取得した場合の所得税額の特別控除）」とする。 art-10-5-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8 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 paragraph (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 10-5-5, paragraph (3) (Special Income Tax Credit for Acquisition of Production Process Efficiency Improvement Equipment, etc.) of the Act on Special Measures Concerning Taxation". machine translation, not official **第九項** 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。 art-10-5-5/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-9 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. machine translation, not official --- ## Cites - art-10-5-5/par-1: 産業競争力強化法（平成二十五年法律第九十八号）第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection - art-10-5-5/par-1: 産業競争力強化法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection - art-10-5-5/par-1: 産業競争力強化法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection - art-10-5-5/par-1: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection - art-10-5-5/par-1: 産業競争力強化法第二条第十三項 → e-Gov law 425AC0000000098, 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — not held in this collection - art-10-5-5/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-10-5-5/par-1: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/par-1: この項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-1: この条 → 租税特別措置法 第十条の五の五 (Article 10-5-5), art-10-5-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5 - art-10-5-5/par-1: 次条第一項 → 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-10-5-5/par-1: 次項 → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2 - art-10-5-5/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-10-5-5/par-2: 前項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-3: この項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/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-10-5-5/par-3: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-3/item-1: 次号 → 租税特別措置法 第十条の五の五第三項第二号 (Article 10-5-5, paragraph (3), item (ii)), art-10-5-5/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-2 - art-10-5-5/par-3/item-1: 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-10-5-5/par-4: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-5: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-5: 第二項 → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2 - art-10-5-5/par-6: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection - art-10-5-5/par-6: 同法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection - art-10-5-5/par-6: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection - art-10-5-5/par-6: 同法第二十一条の二十三第一項 → e-Gov law 425AC0000000098, 第二十一条の二十三第一項 (Article 21-23, paragraph (1)), art-21-23/par-1 — not held in this collection - art-10-5-5/par-6: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/par-6: 第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-7: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/par-8: 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-10-5-5/par-8: 第三項 → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第三項 (Article 10-5-5, paragraph (3)), art-10-5-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - art-10-5-5/par-9: 前項 → 租税特別措置法 第十条の五の五第八項 (Article 10-5-5, paragraph (8)), art-10-5-5/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8 - art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - art-10-5-5/par-9: 第四項 → 租税特別措置法 第十条の五の五第四項 (Article 10-5-5, paragraph (4)), art-10-5-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4 - art-10-5-5/par-9: 第一項から第三項まで → 租税特別措置法 第十条の五の五第二項 (Article 10-5-5, paragraph (2)), art-10-5-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第十条の五の五第一項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1 - 租税特別措置法 第十条の五の五第二項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-2 - 租税特別措置法 第十条の五の五第三項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3 - 租税特別措置法 第十条の五の五第三項第一号（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-3/item-1 - 租税特別措置法 第十条の五の五第四項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-4 - 租税特別措置法 第十条の五の五第五項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-5 - 租税特別措置法 第十条の五の五第六項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-6 - 租税特別措置法 第十条の五の五第七項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-7 - 租税特別措置法 第十条の五の五第八項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-8 - 租税特別措置法 第十条の五の五第九項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-9 - 租税特別措置法 第十条の六第一項第九号（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-9 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-9 - 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 附則第六十条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-60/par-5 - 租税特別措置法 附則第三十二条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6 - 租税特別措置法 附則第二十七条第一項（認定特定高度情報通信技術活用設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-27/par-1 - 租税特別措置法 附則第二十七条第三項（事業適応設備を取得した場合等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-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27/par-3 - 租税特別措置法 附則第三十条第一項（生産工程効率化等設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-30/par-1 - 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 --- ## 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-20261007T211206-021, 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