# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Article 23) - 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: 第二十三条 (Article 23)（新鉱床探鉱費の特別控除） — address `art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-23 - 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. --- ### 第二十三条（新鉱床探鉱費の特別控除） — Special Deduction of New Mineral Deposit Exploration Expenses caption: machine translation, not official art-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-23 · https://japanlaw.org/l/332AC0000000026/art-23 **第一項** 前条第一項の探鉱準備金の金額（同条第五項の規定の適用を受けるものを除く。）を有する個人が、各年において、同条第一項に規定する新鉱床探鉱費の支出を行つた場合又は事業所得の金額の計算上政令で定める探鉱用機械設備（第一号において「探鉱用機械設備」という。）の償却費として必要経費に算入する金額がある場合には、その年分の事業所得の金額の計算上、これらの支出又は償却費に係る必要経費に算入する金額のほか、次に掲げる金額のうち最も少ない金額に相当する金額は、必要経費に算入する。 art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1 Where an individual who holds the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article (excluding that subject to the provisions of paragraph (5) of that Article) has, in any year, made an expenditure of new mineral deposit exploration expenses prescribed in paragraph (1) of that Article, or has an amount to be included in necessary expenses as the depreciation allowance for exploration machinery and equipment specified by Cabinet Order (referred to in item (i) as "exploration machinery and equipment") in calculating the amount of business income, the amount equivalent to the smallest of the following amounts is included in necessary expenses in calculating the amount of business income for that year, in addition to the amount to be included in necessary expenses pertaining to that expenditure or depreciation allowance. machine translation, not official **一** その年において支出する当該新鉱床探鉱費の額に相当する金額（その年において探鉱の実施のために交付される国の補助金がある場合には、当該補助金に相当する金額を控除した金額）とその年の当該探鉱用機械設備についてこの法律及び所得税法第四十九条第一項の規定により必要経費に算入した償却費の額との合計額 art-23/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-1 the sum of the amount equivalent to the amount of the new mineral deposit exploration expenses expended in the relevant year (where there is a subsidy from the national government granted for carrying out exploration in the relevant year, the amount obtained by deducting the amount equivalent to that subsidy) and the amount of depreciation allowance for that exploration machinery and equipment included in necessary expenses for the relevant year pursuant to the provisions of this Act and Article 49, paragraph (1) of the Income Tax Act; machine translation, not official **二** その年において前条第三項又は第四項の規定により総収入金額に算入された、又は算入されるべきこととなつた同条第一項の探鉱準備金の金額に相当する金額 art-23/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-2 the amount equivalent to the amount of the reserve for exploration referred to in paragraph (1) of the preceding Article that has been included, or is to be included, in gross revenue in the relevant year pursuant to the provisions of paragraph (3) or paragraph (4) of that Article; machine translation, not official **三** その年分の事業所得の金額として政令で定めるところにより計算した金額 art-23/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-23/par-1/item-3 the amount calculated, as specified by Cabinet Order, as the amount of business income for the relevant year. machine translation, not official **第二項** 前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項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、当該金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。この場合において、同項の規定により必要経費に算入される金額は、当該金額として記載された金額に限るものとする。 art-23/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/art-23/par-2 The provisions of the preceding paragraph apply only where the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement regarding the inclusion in necessary expenses of the amount to be included in necessary expenses pursuant to the provisions of that paragraph, and has a written statement concerning the calculation of that amount attached. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount stated as that amount. machine translation, not official --- ## Cites - art-23/par-1: 前条第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1 - art-23/par-1: 同条第五項 → 租税特別措置法 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/art-22/par-5 - art-23/par-1: 第一号 → 租税特別措置法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-1 - art-23/par-1/item-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-23/par-1/item-2: 前条第三項 → 租税特別措置法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-3 - art-23/par-1/item-2: 同条第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/par-1 - art-23/par-1/item-2: 第四項 → 租税特別措置法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/art-22/par-4 - art-23/par-2: 前項 → 租税特別措置法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/art-23/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第二十二条第一項第三号（探鉱準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-22/par-1/item-3 - 租税特別措置法 第二十三条第二項（新鉱床探鉱費の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/art-23/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-20261007T211206-026, 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