# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Article 93)

- 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: 第九十三条 (Article 93)（利子税の割合の特例） — address `art-93`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-93
- 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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### 第九十三条（利子税の割合の特例） — Special Provisions on the Rate of Interest Tax
<sup>caption: machine translation, not official</sup>
<sup>art-93 · https://japanlaw.org/ja/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93</sup>

**第一項**  次の各号に掲げる規定に規定する利子税の年七・三パーセントの割合は、当該各号に掲げる規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税特例基準割合とする。
<sup>art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1</sup>
Notwithstanding the provisions listed in the following items, if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of 7.3 percent per annum of interest tax prescribed in those provisions is to be that special base rate for interest tax during that year:
<sup>machine translation, not official</sup>

  **一**  所得税法第百三十一条第三項、第百三十六条第一項各号、第百三十七条の二第十二項及び第百三十七条の三第十四項（これらの規定を同法第百六十六条において準用する場合を含む。）
  <sup>art-93/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-1</sup>
  Article 131, paragraph (3), each item of Article 136, paragraph (1), Article 137-2, paragraph (12) and Article 137-3, paragraph (14) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act);
  <sup>machine translation, not official</sup>

  **二**  法人税法第七十五条第七項（同法第七十五条の二第八項及び第十項（同法第百四十四条の八において準用する場合を含む。）において準用する場合並びに同法第百四十四条の七において準用する場合を含む。以下この号において同じ。）及び地方法人税法第十九条第四項において準用する法人税法第七十五条第七項
  <sup>art-93/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2</sup>
  Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 75-2, paragraphs (8) and (10) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act) and as applied mutatis mutandis pursuant to Article 144-7 of that Act; the same applies hereinafter in this item), and Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **三**  相続税法第五十一条の二第一項第二号、第五十二条第四項並びに第五十三条第一項、第四項第一号及び第二号イ、第六項並びに第七項
  <sup>art-93/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-3</sup>
  Article 51-2, paragraph (1), item (ii), Article 52, paragraph (4), and Article 53, paragraph (1), paragraph (4), item (i) and item (ii), (a), paragraph (6) and paragraph (7) of the Inheritance Tax Act;
  <sup>machine translation, not official</sup>

  **四**  消費税法第四十五条の二第四項
  <sup>art-93/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-4</sup>
  Article 45-2, paragraph (4) of the Consumption Tax Act;
  <sup>machine translation, not official</sup>

  **五**  第七十条の七の二第十四項第十号ロ（第七十条の七の四第十一項において準用する場合を含む。）
  <sup>art-93/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-5</sup>
  Article 70-7-2, paragraph (14), item (x), (b) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)).
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する利子税特例基準割合とは、平均貸付割合（各年の前々年の九月から前年の八月までの各月における短期貸付けの平均利率（当該各月において銀行が新たに行つた貸付け（貸付期間が一年未満のものに限る。）に係る利率の平均をいう。）の合計を十二で除して計算した割合として各年の前年の十一月三十日までに財務大臣が告示する割合をいう。以下同じ。）に年〇・五パーセントの割合を加算した割合をいう。
<sup>art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2</sup>
The special base rate for interest tax prescribed in the preceding paragraph means the rate obtained by adding 0.5 percent per annum to the average lending rate (meaning the rate publicly notified by the Minister of Finance by November 30 of the year preceding each year as the rate calculated by dividing by 12 the sum of the average interest rates on short-term loans (meaning the average of the interest rates on loans (limited to those with a loan period of less than one year) newly made by banks in that month) in each month from September of the second year preceding each year to August of the year preceding it; the same applies hereinafter).
<sup>machine translation, not official</sup>

**第三項**  次の各号に掲げる規定に規定する利子税の割合は、当該各号に掲げる規定にかかわらず、各分納期間の延納特例基準割合が年七・三パーセントの割合に満たない場合には、当該分納期間においては、当該利子税の割合に当該延納特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
<sup>art-93/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3</sup>
Notwithstanding the provisions listed in the following items, if the special base rate for deferred payment for each instalment period is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, for that instalment period, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for deferred payment bears to 7.3 percent per annum:
<sup>machine translation, not official</sup>

  **一**  相続税法第五十二条第一項第一号
  <sup>art-93/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-1</sup>
  Article 52, paragraph (1), item (i) of the Inheritance Tax Act;
  <sup>machine translation, not official</sup>

  **二**  第七十条の六第三十八項第三号
  <sup>art-93/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-2</sup>
  Article 70-6, paragraph (38), item (iii);
  <sup>machine translation, not official</sup>

  **三**  第七十条の七の二第十四項第十号前段（第七十条の七の四第十一項において準用する場合を含む。）
  <sup>art-93/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-3</sup>
  the first sentence of Article 70-7-2, paragraph (14), item (x) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11));
  <sup>machine translation, not official</sup>

  **四**  第七十条の八の二第三項（同条第九項において準用する場合を含む。）
  <sup>art-93/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-4</sup>
  Article 70-8-2, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (9) of that Article);
  <sup>machine translation, not official</sup>

  **五**  第七十条の九第一項（同条第四項において準用する場合を含む。）
  <sup>art-93/par-3/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-5</sup>
  Article 70-9, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article);
  <sup>machine translation, not official</sup>

  **六**  第七十条の十第二項（同条第五項において準用する場合を含む。）
  <sup>art-93/par-3/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-6</sup>
  Article 70-10, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article);
  <sup>machine translation, not official</sup>

  **七**  第七十条の十一
  <sup>art-93/par-3/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-93/par-3/item-7</sup>
  Article 70-11.
  <sup>machine translation, not official</sup>

**第四項**  前項及びこの項において、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-93/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4</sup>
In the preceding paragraph and this paragraph, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  分納期間　相続税法第五十二条第一項第一号又は第二号に規定する分納税額に併せて納付しなければならない利子税の額の計算の基礎となる期間をいう。
  <sup>art-93/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-1</sup>
  instalment period: This means the period serving as the basis for calculating the amount of interest tax that must be paid together with the installment payment prescribed in Article 52, paragraph (1), item (i) or item (ii) of the Inheritance Tax Act;
  <sup>machine translation, not official</sup>

  **二**  延納特例基準割合　各分納期間の開始の日の属する年の利子税特例基準割合（第二項に規定する利子税特例基準割合をいう。次項において同じ。）をいう。
  <sup>art-93/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-2</sup>
  special base rate for deferred payment: This means the special base rate for interest tax (meaning the special base rate for interest tax prescribed in paragraph (2); the same applies in the following paragraph) for the year that includes the first day of each instalment period.
  <sup>machine translation, not official</sup>

**第五項**  第七十条の四第三十五項、第七十条の六第四十項、第七十条の六の六第十九項、第七十条の六の七第十六項、第七十条の六の八第二十五項、第七十条の六の十第二十六項、第七十条の七第十三項第十二号及び第二十七項、第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（第七十条の七の四第十五項において準用する場合を含む。）、第七十条の七の五第二十二項、第七十条の七の六第二十三項（第七十条の七の八第十八項において準用する場合を含む。）並びに第七十条の七の九第十二項（第七十条の七の十二第十二項において準用する場合を含む。）に規定する利子税の割合は、これらの規定にかかわらず、各年の利子税特例基準割合が年七・三パーセントの割合に満たない場合には、その年中においては、当該利子税の割合に当該利子税特例基準割合が年七・三パーセントの割合のうちに占める割合を乗じて計算した割合とする。
<sup>art-93/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5</sup>
Notwithstanding the provisions of Article 70-4, paragraph (35), Article 70-6, paragraph (40), Article 70-6-6, paragraph (19), Article 70-6-7, paragraph (16), Article 70-6-8, paragraph (25), Article 70-6-10, paragraph (26), Article 70-7, paragraph (13), item (xii) and paragraph (27), Article 70-7-2, paragraph (14), item (x), (a) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (15)), Article 70-7-5, paragraph (22), Article 70-7-6, paragraph (23) (including as applied mutatis mutandis pursuant to Article 70-7-8, paragraph (18)), and Article 70-7-9, paragraph (12) (including as applied mutatis mutandis pursuant to Article 70-7-12, paragraph (12)), if the special base rate for interest tax for each year is less than 7.3 percent per annum, the rate of interest tax prescribed in those provisions is to be, during that year, the rate calculated by multiplying that rate of interest tax by the ratio that the special base rate for interest tax bears to 7.3 percent per annum.
<sup>machine translation, not official</sup>

**第六項**  第三項の規定の適用がある場合における相続税法第五十三条第三項第二号ロに掲げる期間につき納付すべき同項に規定する利子税は、同条第四項第二号ロの規定にかかわらず、同法第五十二条の規定及び第三項の規定に準じて計算した金額とする。
<sup>art-93/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-6</sup>
Where the provisions of paragraph (3) apply, the interest tax prescribed in Article 53, paragraph (3) of the Inheritance Tax Act that is payable for the period listed in item (ii), (b) of that paragraph is, notwithstanding the provisions of paragraph (4), item (ii), (b) of that Article, to be the amount calculated in accordance with the provisions of Article 52 of that Act and the provisions of paragraph (3).
<sup>machine translation, not official</sup>

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## Cites
- art-93/par-1/item-1: 所得税法第百三十一条第三項 → 所得税法 第百三十一条第三項 (Article 131, paragraph (3)), art-131/par-3 — https://japanlaw.org/ja/income-tax-act/art-131/par-3 · https://japanlaw.org/l/340AC0000000033/art-131/par-3
- art-93/par-1/item-1: 第百三十六条第一項 → 所得税法 第百三十六条第一項 (Article 136, paragraph (1)), art-136/par-1 — https://japanlaw.org/ja/income-tax-act/art-136/par-1 · https://japanlaw.org/l/340AC0000000033/art-136/par-1
- art-93/par-1/item-1: 第百三十七条の二第十二項 → 所得税法 第百三十七条の二第十二項 (Article 137-2, paragraph (12)), art-137-2/par-12 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-12 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-12
- art-93/par-1/item-1: 第百三十七条の三第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-14
- art-93/par-1/item-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-93/par-1/item-2: 地方法人税法第十九条第四項 → e-Gov law 426AC0000000011, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection
- art-93/par-1/item-2: 同法第百四十四条の七 → 法人税法 第百四十四条の七 (Article 144-7), art-144-7 — https://japanlaw.org/ja/corporation-tax-act/art-144-7 · https://japanlaw.org/l/340AC0000000034/art-144-7
- art-93/par-1/item-2: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-93/par-1/item-2: 第十項 → 法人税法 第七十五条の二第十項 (Article 75-2, paragraph (10)), art-75-2/par-10 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-10 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-10
- art-93/par-1/item-2: 同法第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8
- art-93/par-1/item-2: 法人税法第七十五条第七項 → 法人税法 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-75/par-7 · https://japanlaw.org/l/340AC0000000034/art-75/par-7
- art-93/par-1/item-2: この号 → 租税特別措置法 第九十三条第一項第二号 (Article 93, paragraph (1), item (ii)), art-93/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2
- art-93/par-1/item-3: 相続税法第五十一条の二第一項第二号 → e-Gov law 325AC0000000073, 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — not held in this collection
- art-93/par-1/item-3: 第五十二条第四項 → e-Gov law 325AC0000000073, 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — not held in this collection
- art-93/par-1/item-3: 第五十三条第一項 → e-Gov law 325AC0000000073, 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — not held in this collection
- art-93/par-1/item-3: 第四項第一号 → e-Gov law 325AC0000000073, 第五十三条第四項第一号 (Article 53, paragraph (4), item (i)), art-53/par-4/item-1 — not held in this collection
- art-93/par-1/item-3: 第二号 → e-Gov law 325AC0000000073, 第五十三条第四項第二号 (Article 53, paragraph (4), item (ii)), art-53/par-4/item-2 — not held in this collection
- art-93/par-1/item-3: 第六項 → e-Gov law 325AC0000000073, 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — not held in this collection
- art-93/par-1/item-3: 第七項 → e-Gov law 325AC0000000073, 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — not held in this collection
- art-93/par-1/item-4: 消費税法第四十五条の二第四項 → e-Gov law 363AC0000000108, 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — not held in this collection
- art-93/par-1/item-5: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- art-93/par-1/item-5: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10
- art-93/par-2: 前項 → 租税特別措置法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1
- art-93/par-3/item-1: 相続税法第五十二条第一項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection
- art-93/par-3/item-2: 第七十条の六第三十八項第三号 → 租税特別措置法 第七十条の六第三十八項第三号 (Article 70-6, paragraph (38), item (iii)), art-70-6/par-38/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-38/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-38/item-3
- art-93/par-3/item-3: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- art-93/par-3/item-3: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10
- art-93/par-3/item-4: 第七十条の八の二第三項 → 租税特別措置法 第七十条の八の二第三項 (Article 70-8-2, paragraph (3)), art-70-8-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-3
- art-93/par-3/item-4: 同条第九項 → 租税特別措置法 第七十条の八の二第九項 (Article 70-8-2, paragraph (9)), art-70-8-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-9
- art-93/par-3/item-5: 同条第四項 → 租税特別措置法 第七十条の九第四項 (Article 70-9, paragraph (4)), art-70-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-4
- art-93/par-3/item-5: 第七十条の九第一項 → 租税特別措置法 第七十条の九第一項 (Article 70-9, paragraph (1)), art-70-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-9/par-1
- art-93/par-3/item-6: 第七十条の十第二項 → 租税特別措置法 第七十条の十第二項 (Article 70-10, paragraph (2)), art-70-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-2
- art-93/par-3/item-6: 同条第五項 → 租税特別措置法 第七十条の十第五項 (Article 70-10, paragraph (5)), art-70-10/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-10/par-5
- art-93/par-3/item-7: 第七十条の十一 → 租税特別措置法 第七十条の十一 (Article 70-11), art-70-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-11 · https://japanlaw.org/l/332AC0000000026/art-70-11
- art-93/par-4: 前項 → 租税特別措置法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3
- art-93/par-4: この項 → 租税特別措置法 第九十三条第四項 (Article 93, paragraph (4)), art-93/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4
- art-93/par-4/item-1: 相続税法第五十二条第一項第一号 → e-Gov law 325AC0000000073, 第五十二条第一項第一号 (Article 52, paragraph (1), item (i)), art-52/par-1/item-1 — not held in this collection
- art-93/par-4/item-1: 第二号 → e-Gov law 325AC0000000073, 第五十二条第一項第二号 (Article 52, paragraph (1), item (ii)), art-52/par-1/item-2 — not held in this collection
- art-93/par-4/item-2: 次項 → 租税特別措置法 第九十三条第五項 (Article 93, paragraph (5)), art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/art-93/par-5
- art-93/par-4/item-2: 第二項 → 租税特別措置法 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2
- art-93/par-5: 第七十条の六の六第十九項 → 租税特別措置法 第七十条の六の六第十九項 (Article 70-6-6, paragraph (19)), art-70-6-6/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-19
- art-93/par-5: 第七十条の六の八第二十五項 → 租税特別措置法 第七十条の六の八第二十五項 (Article 70-6-8, paragraph (25)), art-70-6-8/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-25 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-25
- art-93/par-5: 第七十条の七第十三項第十二号 → 租税特別措置法 第七十条の七第十三項第十二号 (Article 70-7, paragraph (13), item (xii)), art-70-7/par-13/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-13/item-12 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-13/item-12
- art-93/par-5: 第七十条の七の四第十一項 → 租税特別措置法 第七十条の七の四第十一項 (Article 70-7-4, paragraph (11)), art-70-7-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-11
- art-93/par-5: 第七十条の七の九第十二項 → 租税特別措置法 第七十条の七の九第十二項 (Article 70-7-9, paragraph (12)), art-70-7-9/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-12
- art-93/par-5: 第七十条の七の二第十四項第十号 → 租税特別措置法 第七十条の七の二第十四項第十号 (Article 70-7-2, paragraph (14), item (x)), art-70-7-2/par-14/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-14/item-10 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-10
- art-93/par-5: 第七十条の六の十第二十六項 → 租税特別措置法 第七十条の六の十第二十六項 (Article 70-6-10, paragraph (26)), art-70-6-10/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-26 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-26
- art-93/par-5: 第二十七項 → 租税特別措置法 第七十条の七第二十七項 (Article 70-7, paragraph (27)), art-70-7/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-27 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-27
- art-93/par-5: 第七十条の七の八第十八項 → 租税特別措置法 第七十条の七の八第十八項 (Article 70-7-8, paragraph (18)), art-70-7-8/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-8/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-18
- art-93/par-5: 第七十条の六第四十項 → 租税特別措置法 第七十条の六第四十項 (Article 70-6, paragraph (40)), art-70-6/par-40 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-40 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-40
- art-93/par-5: 第七十条の七の五第二十二項 → 租税特別措置法 第七十条の七の五第二十二項 (Article 70-7-5, paragraph (22)), art-70-7-5/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-22 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-22
- art-93/par-5: 第七十条の四第三十五項 → 租税特別措置法 第七十条の四第三十五項 (Article 70-4, paragraph (35)), art-70-4/par-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-35 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-35
- art-93/par-5: 第七十条の七の六第二十三項 → 租税特別措置法 第七十条の七の六第二十三項 (Article 70-7-6, paragraph (23)), art-70-7-6/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-6/par-23 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-23
- art-93/par-5: 第七十条の七の四第十五項 → 租税特別措置法 第七十条の七の四第十五項 (Article 70-7-4, paragraph (15)), art-70-7-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-15
- art-93/par-5: 第七十条の七の十二第十二項 → 租税特別措置法 第七十条の七の十二第十二項 (Article 70-7-12, paragraph (12)), art-70-7-12/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-12/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-7-12/par-12
- art-93/par-5: 第七十条の六の七第十六項 → 租税特別措置法 第七十条の六の七第十六項 (Article 70-6-7, paragraph (16)), art-70-6-7/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-7/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-6-7/par-16
- art-93/par-6: 相続税法第五十三条第三項第二号 → e-Gov law 325AC0000000073, 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — not held in this collection
- art-93/par-6: 同項 → e-Gov law 325AC0000000073, 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — not held in this collection
- art-93/par-6: 同条第四項第二号 → e-Gov law 325AC0000000073, 第五十三条第四項第二号 (Article 53, paragraph (4), item (ii)), art-53/par-4/item-2 — not held in this collection
- art-93/par-6: 同法第五十二条 → e-Gov law 325AC0000000073, 第五十二条 (Article 52), art-52 — not held in this collection
- art-93/par-6: 第三項 → 租税特別措置法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3

## Cited by

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

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1
- 租税特別措置法 第六十六条の三第一項（確定申告書の提出期限の延長の特例に係る利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-3/par-1
- 租税特別措置法 第九十三条第一項第二号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2
- 租税特別措置法 第九十三条第二項（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-2
- 租税特別措置法 第九十三条第四項（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4
- 租税特別措置法 第九十三条第四項第二号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-2
- 租税特別措置法 第九十三条第六項（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-6
- 租税特別措置法 第九十六条第一項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1
- 租税特別措置法 第九十六条第二項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2
- 租税特別措置法 附則第百十一条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1
- 租税特別措置法 附則第百十一条第二項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/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-20261007T211206-255, 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