# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条の七の二 (Article 57-7-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十七条の七の二 (Article 57-7-2)（中部国際空港整備準備金） — address `art-57-7-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-57-7-2
- Every provision below carries its address and both URLs on the line under it.
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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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### 第五十七条の七の二（中部国際空港整備準備金） — Reserve for Development of Chubu International Airport
<sup>caption: machine translation, not official</sup>
<sup>art-57-7-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2</sup>

  **第一項**  中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項に規定する指定会社（以下この条において「指定会社」という。）が、適用事業年度において、中部国際空港の整備に要する費用の支出に備えるため、次に掲げる金額のうちいずれか低い金額（当該金額が当該適用事業年度の所得の金額として政令で定める金額の三分の二に相当する金額を超えるときは、当該三分の二に相当する金額）以下の金額を損金経理の方法により中部国際空港整備準備金として積み立てたとき（当該適用事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法により中部国際空港整備準備金として積み立てたときを含む。）は、その積み立てた金額は、当該適用事業年度の所得の金額の計算上、損金の額に算入する。
  <sup>art-57-7-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1</sup>
  Where the designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport (Act No. 36 of 1998) (hereinafter referred to in this Article as the "designated company"), in an applicable business year, in preparation for the expenditure of costs required for the development of Chubu International Airport, sets aside as a reserve for development of Chubu International Airport, by the method of accounting as an expense or loss, an amount not exceeding the lower of the following amounts (where that amount exceeds the amount equivalent to two-thirds of the amount specified by Cabinet Order as the amount of income for that applicable business year, the amount equivalent to those two-thirds) (including where it sets aside the amount as a reserve for development of Chubu International Airport by the method of setting it aside as a reserve fund through the appropriation of surplus by the day on which the settlement of accounts for that applicable business year is finalized), the amount so set aside is included in deductible expenses in calculating the amount of income for that applicable business year.
  <sup>machine translation, not official</sup>

    **一**  指定会社が中部国際空港の用に供するために造成した土地（次項において「中部国際空港用地」という。）の取得価額として政令で定める金額（次号において「累積限度基準額」という。）の十分の一に相当する金額
    <sup>art-57-7-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-1</sup>
    the amount equivalent to one-tenth of the amount specified by Cabinet Order as the acquisition cost of the land developed by the designated company for use for Chubu International Airport (referred to in the following paragraph as "Chubu International Airport land") (referred to in the following item as the "base amount for the cumulative limit");
    <sup>machine translation, not official</sup>

    **二**  累積限度基準額から、当該適用事業年度終了の日における前事業年度から繰り越された中部国際空港整備準備金の金額（その日までに第四項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は前事業年度終了の日までに第三項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を控除した金額
    <sup>art-57-7-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-2</sup>
    the amount obtained by deducting, from the base amount for the cumulative limit, the amount of the reserve for development of Chubu International Airport carried over from the preceding business year as of the end of that applicable business year (where there are amounts that have been included, or are to be included, in gross profit by that day pursuant to the provisions of paragraph (4), or amounts that were included in gross profit by the end of the preceding business year pursuant to the provisions of paragraph (3), the amount obtained by deducting those amounts; the same applies hereinafter in this Article).
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する適用事業年度とは、平成二十五年四月一日から中部国際空港用地の造成工事の費用に充てるために要した借入金その他の債務の返済の完了が予定されている日として政令で定める日までの期間（次項において「積立期間」という。）内の日を含む各事業年度（解散の日を含む事業年度及び清算中の各事業年度並びに被合併法人の合併（適格合併を除く。）の日の前日を含む事業年度を除くものとし、青色申告書を提出する事業年度に限る。）をいう。
  <sup>art-57-7-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2</sup>
  The applicable business year prescribed in the preceding paragraph means each business year that includes a day within the period from April 1, 2013 to the day specified by Cabinet Order as the day on which the repayment of the borrowings and other debts incurred to cover the costs of construction work for the creation of Chubu International Airport land is scheduled to be completed (referred to in the following paragraph as the "accumulation period") (excluding the business year that includes the day of dissolution, each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger) of a merged corporation, and limited to a business year for which a blue return is filed).
  <sup>machine translation, not official</sup>

  **第三項**  第一項の中部国際空港整備準備金を積み立てている指定会社の前項に規定する適用事業年度の最後の事業年度（以下この項において「基準事業年度」という。）後の各事業年度終了の日において、前事業年度から繰り越された中部国際空港整備準備金の金額がある場合には、当該中部国際空港整備準備金の金額については、当該基準事業年度終了の日における中部国際空港整備準備金の金額に当該各事業年度の月数を乗じてこれを積立期間を勘案して政令で定める期間の月数で除して計算した金額（当該計算した金額が前事業年度から繰り越された中部国際空港整備準備金の金額を超える場合には、当該繰り越された中部国際空港整備準備金の金額）に相当する金額を、当該事業年度の所得の金額の計算上、益金の額に算入する。
  <sup>art-57-7-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3</sup>
  Where, as of the end of each business year after the last business year of the applicable business years prescribed in the preceding paragraph (hereinafter referred to in this paragraph as the "base business year") of a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1), there is an amount of the reserve for development of Chubu International Airport carried over from the preceding business year, then with regard to that amount of the reserve for development of Chubu International Airport, the amount equivalent to the amount calculated by multiplying the amount of the reserve for development of Chubu International Airport as of the end of that base business year by the number of months in each relevant business year and dividing the result by the number of months in the period specified by Cabinet Order taking into account the accumulation period (where the amount so calculated exceeds the amount of the reserve for development of Chubu International Airport carried over from the preceding business year, that amount of the reserve for development of Chubu International Airport so carried over) is included in gross profit in calculating the amount of income for that business year.
  <sup>machine translation, not official</sup>

  **第四項**  指定会社が、第一項の中部国際空港整備準備金を積み立てている場合において、次の各号に掲げる場合（適格合併又は適格分割型分割により中部国際空港を移転した場合を除く。）に該当することとなつたときは、当該各号に定める金額に相当する金額は、指定会社のその該当することとなつた日を含む事業年度（第二号イに掲げる場合にあつては、合併の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。
  <sup>art-57-7-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4</sup>
  Where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) comes to fall under any of the cases listed in the following items (excluding where it has transferred Chubu International Airport through a qualified merger or a qualified company split by split-off), the amount equivalent to the amount specified in that item is included in gross profit in calculating the amount of income of the designated company for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), (a), the business year that includes the day before the date of the merger).
  <sup>machine translation, not official</sup>

    **一**  中部国際空港の設置及び管理に関する法律第二十一条第一項の規定により同法第四条第一項の規定による指定が取り消された場合　その取り消された日における中部国際空港整備準備金の金額
    <sup>art-57-7-2/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-1</sup>
    where the designation under Article 4, paragraph (1) of the Act on Establishment and Management of Central Japan International Airport has been revoked pursuant to the provisions of Article 21, paragraph (1) of that Act: the amount of the reserve for development of Chubu International Airport as of the day on which it was revoked;
    <sup>machine translation, not official</sup>

    **二**  譲渡、合併又は分割により中部国際空港を移転した場合　次に掲げる場合の区分に応じそれぞれ次に定める金額
    <sup>art-57-7-2/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2</sup>
    where the designated company has transferred Chubu International Airport through an assignment, merger or company split: the amount specified below for the category of the following cases:
    <sup>machine translation, not official</sup>

      **イ**  合併により合併法人に中部国際空港を移転した場合　その合併の直前における中部国際空港整備準備金の金額
      <sup>art-57-7-2/par-4/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2/sub-1</sup>
      where it has transferred Chubu International Airport to the merging corporation through a merger: the amount of the reserve for development of Chubu International Airport immediately before the merger;
      <sup>machine translation, not official</sup>

      **ロ**  イに掲げる場合以外の場合　中部国際空港を移転した日における中部国際空港整備準備金の金額
      <sup>art-57-7-2/par-4/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2/sub-2</sup>
      cases other than the case listed in (a): the amount of the reserve for development of Chubu International Airport as of the day on which it transferred Chubu International Airport;
      <sup>machine translation, not official</sup>

    **三**  解散した場合（合併により解散した場合を除く。）　その解散の日における中部国際空港整備準備金の金額
    <sup>art-57-7-2/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-3</sup>
    where the designated company has dissolved (excluding dissolution through a merger): the amount of the reserve for development of Chubu International Airport as of the day of dissolution;
    <sup>machine translation, not official</sup>

    **四**  前項、前三号及び次項の場合以外の場合において中部国際空港整備準備金の金額を取り崩した場合　その取り崩した日における中部国際空港整備準備金の金額のうちその取り崩した金額に相当する金額
    <sup>art-57-7-2/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-4</sup>
    where the designated company has reversed the amount of the reserve for development of Chubu International Airport in a case other than the cases referred to in the preceding paragraph, the preceding three items and the following paragraph: the amount equivalent to the amount reversed out of the amount of the reserve for development of Chubu International Airport as of the day of the reversal.
    <sup>machine translation, not official</sup>

  **第五項**  指定会社が、第一項の中部国際空港整備準備金を積み立てている場合において、青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたときは、その承認の取消しの基因となつた事実のあつた日（次の各号に掲げる場合に該当する場合には、当該各号に定める日）又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における中部国際空港整備準備金の金額は、指定会社のその日を含む事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前二項、第八項及び第九項の規定は、適用しない。
  <sup>art-57-7-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5</sup>
  Where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that it will discontinue filing returns by blue return, the amount of the reserve for development of Chubu International Airport as of the day on which the fact that gave rise to the revocation of the approval occurred (where it falls under any of the cases listed in the following items, the day specified in that item) or the day on which the written notification was submitted (where the day on which the written notification was submitted is after the end of the business year in which it discontinued filing returns by blue return, the end of that business year) is included in gross profit in calculating the amount of income of the designated company for the business year that includes that day. In this case, the provisions of the preceding two paragraphs, paragraph (8) and paragraph (9) do not apply.
  <sup>machine translation, not official</sup>

    **一**  通算親法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合　その通知を受けた日
    <sup>art-57-7-2/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-1</sup>
    where a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which it received the notice;
    <sup>machine translation, not official</sup>

    **二**  通算親法人であつた法人がその取消しの処分に係る法人税法第百二十七条第二項の通知を受けた場合　その承認の取消しの基因となつた事実のあつた日又は同法第六十四条の九第一項の規定による承認の効力を失つた日のいずれか遅い日
    <sup>art-57-7-2/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5/item-2</sup>
    where a corporation that was a group tax sharing parent corporation has received the notice under Article 127, paragraph (2) of the Corporation Tax Act pertaining to the disposition of that revocation: the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the approval under Article 64-9, paragraph (1) of that Act ceased to be effective, whichever is later.
    <sup>machine translation, not official</sup>

  **第六項**  第三項の月数は、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-57-7-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-6</sup>
  The number of months referred to in paragraph (3) is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month.
  <sup>machine translation, not official</sup>

  **第七項**  第五十六条第六項の規定は、第一項の規定を適用する場合について準用する。
  <sup>art-57-7-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-7</sup>
  The provisions of Article 56, paragraph (6) apply mutatis mutandis to the application of the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **第八項**  第五十五条第十項から第十二項までの規定は、第一項の中部国際空港整備準備金を積み立てている指定会社が適格合併により合併法人に中部国際空港を移転した場合について準用する。この場合において、同条第十一項中「者でないとき」とあるのは「者又は中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社でないとき」と、同条第十二項中「第三項の」とあるのは「第五十七条の七の二第一項及び第三項の」と、「第三項中」とあるのは「同条第三項中」と読み替えるものとする。
  <sup>art-57-7-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8</sup>
  The provisions of Article 55, paragraphs (10) through (12) apply mutatis mutandis where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has transferred Chubu International Airport to the merging corporation through a qualified merger. In this case, the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return" in paragraph (11) of that Article is deemed to be replaced with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified merger as a blue return or a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport"; the phrase "of paragraph (3)" in paragraph (12) of that Article with "of Article 57-7-2, paragraph (1) and paragraph (3)"; and the phrase "in paragraph (3)" with "in paragraph (3) of that Article".
  <sup>machine translation, not official</sup>

  **第九項**  第五十五条第十三項から第十六項までの規定は、第一項の中部国際空港整備準備金を積み立てている指定会社が適格分割型分割により分割承継法人に中部国際空港を移転した場合について準用する。この場合において、同条第十四項中「第三項」とあるのは「第五十七条の七の二第三項」と、同条第十五項中「者でないとき」とあるのは「者又は中部国際空港の設置及び管理に関する法律第四条第二項に規定する指定会社でないとき」と、同条第十六項中「第三項の」とあるのは「第五十七条の七の二第一項及び第三項の」と、「第三項中」とあるのは「同条第三項中」と読み替えるものとする。
  <sup>art-57-7-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9</sup>
  The provisions of Article 55, paragraphs (13) through (16) apply mutatis mutandis where a designated company that has set aside the reserve for development of Chubu International Airport referred to in paragraph (1) has transferred Chubu International Airport to a successor corporation in a company split through a qualified company split by split-off. In this case, the term "paragraph (3)" in paragraph (14) of that Article is deemed to be replaced with "Article 57-7-2, paragraph (3)"; the phrase "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return" in paragraph (15) of that Article with "is not a person who may file the final return, etc. for the business year that includes the date of the qualified company split as a blue return or a designated company prescribed in Article 4, paragraph (2) of the Act on Establishment and Management of Central Japan International Airport"; the phrase "of paragraph (3)" in paragraph (16) of that Article with "of Article 57-7-2, paragraph (1) and paragraph (3)"; and the phrase "in paragraph (3)" with "in paragraph (3) of that Article".
  <sup>machine translation, not official</sup>

  **第十項**  第七項に定めるもののほか、第一項から第六項まで及び前二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-57-7-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-10</sup>
  Beyond what is provided for in paragraph (7), necessary matters concerning the application of the provisions of paragraphs (1) through (6) and the preceding two paragraphs are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-57-7-2/par-1: 中部国際空港の設置及び管理に関する法律（平成十年法律第三十六号）第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-57-7-2/par-1: この条 → 租税特別措置法 第五十七条の七の二 (Article 57-7-2), art-57-7-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2
- art-57-7-2/par-1/item-1: 次号 → 租税特別措置法 第五十七条の七の二第一項第二号 (Article 57-7-2, paragraph (1), item (ii)), art-57-7-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-2
- art-57-7-2/par-1/item-1: 次項 → 租税特別措置法 第五十七条の七の二第二項 (Article 57-7-2, paragraph (2)), art-57-7-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2
- art-57-7-2/par-1/item-2: この条 → 租税特別措置法 第五十七条の七の二 (Article 57-7-2), art-57-7-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2
- art-57-7-2/par-1/item-2: 第三項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-1/item-2: 第四項 → 租税特別措置法 第五十七条の七の二第四項 (Article 57-7-2, paragraph (4)), art-57-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4
- art-57-7-2/par-2: 次項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-2: 前項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-3: この項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-3: 前項 → 租税特別措置法 第五十七条の七の二第二項 (Article 57-7-2, paragraph (2)), art-57-7-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2
- art-57-7-2/par-3: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-4: 第二号 → 租税特別措置法 第五十七条の七の二第四項第二号 (Article 57-7-2, paragraph (4), item (ii)), art-57-7-2/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-2
- art-57-7-2/par-4: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-4/item-1: 中部国際空港の設置及び管理に関する法律第二十一条第一項 → e-Gov law 410AC0000000036, 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — not held in this collection
- art-57-7-2/par-4/item-1: 同法第四条第一項 → e-Gov law 410AC0000000036, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-57-7-2/par-4/item-4: 次項 → 租税特別措置法 第五十七条の七の二第五項 (Article 57-7-2, paragraph (5)), art-57-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5
- art-57-7-2/par-4/item-4: 前項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-5: 第九項 → 租税特別措置法 第五十七条の七の二第九項 (Article 57-7-2, paragraph (9)), art-57-7-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9
- art-57-7-2/par-5: 第八項 → 租税特別措置法 第五十七条の七の二第八項 (Article 57-7-2, paragraph (8)), art-57-7-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8
- art-57-7-2/par-5: 前二項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-5: 前二項 → 租税特別措置法 第五十七条の七の二第四項 (Article 57-7-2, paragraph (4)), art-57-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4
- art-57-7-2/par-5: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-5/item-1: 法人税法第百二十七条第二項 → 法人税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2
- art-57-7-2/par-5/item-2: 法人税法第百二十七条第二項 → 法人税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000034/art-127/par-2
- art-57-7-2/par-5/item-2: 同法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-57-7-2/par-6: 第三項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-7: 第五十六条第六項 → 租税特別措置法 第五十六条第六項 (Article 56, paragraph (6)), art-56/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/art-56/par-6
- art-57-7-2/par-7: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-8: 中部国際空港の設置及び管理に関する法律第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-57-7-2/par-8: 第五十五条第十項から第十二項まで → 租税特別措置法 第五十五条第十一項 (Article 55, paragraph (11)), art-55/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-11 · https://japanlaw.org/l/332AC0000000026/art-55/par-11
- art-57-7-2/par-8: 第三項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-8: 第五十五条第十項から第十二項まで → 租税特別措置法 第五十五条第十項 (Article 55, paragraph (10)), art-55/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/art-55/par-10
- art-57-7-2/par-8: 第三項 → 租税特別措置法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-3
- art-57-7-2/par-8: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-8: 第五十五条第十項から第十二項まで → 租税特別措置法 第五十五条第十二項 (Article 55, paragraph (12)), art-55/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-12 · https://japanlaw.org/l/332AC0000000026/art-55/par-12
- art-57-7-2/par-9: 中部国際空港の設置及び管理に関する法律第四条第二項 → e-Gov law 410AC0000000036, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-57-7-2/par-9: 第五十五条第十三項から第十六項まで → 租税特別措置法 第五十五条第十四項 (Article 55, paragraph (14)), art-55/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/art-55/par-14
- art-57-7-2/par-9: 第五十七条の七の二第三項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-9: 第五十五条第十三項から第十六項まで → 租税特別措置法 第五十五条第十三項 (Article 55, paragraph (13)), art-55/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/art-55/par-13
- art-57-7-2/par-9: 第五十五条第十三項から第十六項まで → 租税特別措置法 第五十五条第十五項 (Article 55, paragraph (15)), art-55/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-15 · https://japanlaw.org/l/332AC0000000026/art-55/par-15
- art-57-7-2/par-9: 第三項 → 租税特別措置法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-3
- art-57-7-2/par-9: 第一項 → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- art-57-7-2/par-9: 第五十五条第十三項から第十六項まで → 租税特別措置法 第五十五条第十六項 (Article 55, paragraph (16)), art-55/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-16 · https://japanlaw.org/l/332AC0000000026/art-55/par-16
- art-57-7-2/par-10: 前二項 → 租税特別措置法 第五十七条の七の二第九項 (Article 57-7-2, paragraph (9)), art-57-7-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第五項 (Article 57-7-2, paragraph (5)), art-57-7-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5
- art-57-7-2/par-10: 前二項 → 租税特別措置法 第五十七条の七の二第八項 (Article 57-7-2, paragraph (8)), art-57-7-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8
- art-57-7-2/par-10: 第七項 → 租税特別措置法 第五十七条の七の二第七項 (Article 57-7-2, paragraph (7)), art-57-7-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-7
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第六項 (Article 57-7-2, paragraph (6)), art-57-7-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-6
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第四項 (Article 57-7-2, paragraph (4)), art-57-7-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第二項 (Article 57-7-2, paragraph (2)), art-57-7-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2
- art-57-7-2/par-10: 第一項から第六項まで → 租税特別措置法 第五十七条の七の二第一項 (Article 57-7-2, paragraph (1)), art-57-7-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1

## Cited by

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

- 租税特別措置法 第五十七条の七の二第一項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1
- 租税特別措置法 第五十七条の七の二第一項第一号（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-1
- 租税特別措置法 第五十七条の七の二第一項第二号（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-2
- 租税特別措置法 第五十七条の七の二第二項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-2
- 租税特別措置法 第五十七条の七の二第三項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3
- 租税特別措置法 第五十七条の七の二第四項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4
- 租税特別措置法 第五十七条の七の二第四項第四号（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4/item-4
- 租税特別措置法 第五十七条の七の二第五項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5
- 租税特別措置法 第五十七条の七の二第六項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-6
- 租税特別措置法 第五十七条の七の二第七項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-7
- 租税特別措置法 第五十七条の七の二第八項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8
- 租税特別措置法 第五十七条の七の二第九項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9
- 租税特別措置法 第五十七条の七の二第十項（中部国際空港整備準備金） — https://japanlaw.org/ja/special-taxation-measures-act/art-57-7-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-10
- 租税特別措置法 附則第百十九条第二十一項（第十六条の規定による改正に伴う準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-119/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-21
- 租税特別措置法 附則第百十九条第二十二項（第十六条の規定による改正に伴う準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-119/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-22

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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-20261007T211206-123, 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