# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一章 (Chapter 1)

- 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: 第一章 (Chapter 1) — address `ch-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-1
- 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.

---

## 第一章　総則 — Chapter I General Provisions
<sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>ch-1 · https://japanlaw.org/ja/special-taxation-measures-act/ch-1 · https://japanlaw.org/l/332AC0000000026/ch-1</sup>

### 第一条（趣旨） — Purpose
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-1 · https://japanlaw.org/l/332AC0000000026/art-1</sup>

**第一項**  この法律は、当分の間、所得税、法人税、地方法人税、相続税、贈与税、地価税、登録免許税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油石炭税、航空機燃料税、自動車重量税、国際観光旅客税、印紙税その他の内国税を軽減し、若しくは免除し、若しくは還付し、又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、地方法人税法（平成二十六年法律第十一号）、相続税法（昭和二十五年法律第七十三号）、地価税法（平成三年法律第六十九号）、登録免許税法（昭和四十二年法律第三十五号）、消費税法（昭和六十三年法律第百八号）、酒税法（昭和二十八年法律第六号）、たばこ税法（昭和五十九年法律第七十二号）、揮発油税法（昭和三十二年法律第五十五号）、地方揮発油税法（昭和三十年法律第百四号）、石油石炭税法（昭和五十三年法律第二十五号）、航空機燃料税法（昭和四十七年法律第七号）、自動車重量税法（昭和四十六年法律第八十九号）、国際観光旅客税法（平成三十年法律第十六号）、印紙税法（昭和四十二年法律第二十三号）、国税通則法（昭和三十七年法律第六十六号）及び国税徴収法（昭和三十四年法律第百四十七号）の特例を設けることについて規定するものとする。
<sup>art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/art-1/par-1</sup>
This Act is to provide, for the time being, for the reduction of, exemption from, or refund of income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, registration and license tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum and coal tax, aviation fuel tax, motor vehicle tonnage tax, international tourist tax, stamp tax, and other internal taxes, or for special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Local Corporation Tax Act (Act No. 11 of 2014), the Inheritance Tax Act (Act No. 73 of 1950), the Land-holding Tax Act (Act No. 69 of 1991), the Registration and License Tax Act (Act No. 35 of 1967), the Consumption Tax Act (Act No. 108 of 1988), the Liquor Tax Act (Act No. 6 of 1953), the Tobacco Tax Act (Act No. 72 of 1984), the Gasoline Tax Act (Act No. 55 of 1957), the Local Gasoline Tax Act (Act No. 104 of 1955), the Petroleum and Coal Tax Act (Act No. 25 of 1978), the Aviation Fuel Tax Act (Act No. 7 of 1972), the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971), the International Tourist Tax Act (Act No. 16 of 2018), the Stamp Tax Act (Act No. 23 of 1967), the Act on General Rules for National Taxes (Act No. 66 of 1962), and the National Tax Collection Act (Act No. 147 of 1959) concerning the tax liability, the calculation of the tax base or the amount of tax, the due date for filing returns, or the collection pertaining to these taxes.
<sup>machine translation, not official</sup>

### 第二条（用語の意義） — (Meanings of the Terms)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2 · https://japanlaw.org/l/332AC0000000026/art-2</sup>

**第一項**  第二章において、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-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-1</sup>
The meanings of the terms listed in the following items as used in Chapter II are as prescribed respectively in those items:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  国内又は国外　それぞれ所得税法第二条第一項第一号又は第二号に規定する国内又は国外をいう。
  <sup>art-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1</sup>
  in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, paragraph (1), item (i) or item (ii) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一の二**  居住者又は非居住者　それぞれ所得税法第二条第一項第三号又は第五号に規定する居住者又は非居住者をいう。
  <sup>art-2/par-1/item-1-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2</sup>
  resident or nonresident:These mean a resident or a nonresident as prescribed in Article 2, paragraph (1), item (iii) or item (v) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二**  内国法人又は外国法人　それぞれ所得税法第二条第一項第六号又は第七号に規定する内国法人又は外国法人をいい、それぞれ同項第八号に規定する人格のない社団等で、第一号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
  <sup>art-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-2</sup>
  domestic corporation or foreign corporation:These mean a domestic corporation or a foreign corporation as prescribed in Article 2, paragraph (1), item (vi) or item (vii) of the Income Tax Act, including an association or foundation without juridical personality as prescribed in item (viii) of the paragraph that has its head office or principal office in Japan as prescribed in item (i) or that has its head office or principal office outside Japan as prescribed in the item;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **三及び四**  削除
  <sup>art-2/par-1/item-3-to-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-3-to-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-3-to-4</sup>

  **五**  法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券　それぞれ所得税法第二条第一項第八号の三から第十三号まで、第十五号から第十五号の五まで又は第十七号に規定する法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託又は有価証券をいう。
  <sup>art-2/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-5</sup>
  trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, or securities: These respectively mean a trust subject to corporation taxation, permanent establishment, government or company bonds, deposits or savings, jointly managed trust, loan trust, investment trust, securities investment trust, bond investment trust, bond-based investment trust, bond-based investment trust under public offering, special purpose trust, specified trust that issues beneficiary certificates, and securities as prescribed in Article 2, paragraph (1), items (viii)-3 through (xiii), items (xv) through (xv)-5, or item (xvii) of the Income Tax Act;
  <sup>machine translation, not official</sup>

  **六**  減価償却資産　所得税法第二条第一項第十九号に規定する減価償却資産をいう。
  <sup>art-2/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6</sup>
  depreciable assets:These mean depreciable assets as prescribed in Article 2, paragraph (1), item (xix) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **六の二**  繰延資産　所得税法第二条第一項第二十号に規定する繰延資産をいう。
  <sup>art-2/par-1/item-6-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6-2</sup>
  deferred assets: These mean deferred assets as prescribed in Article 2, paragraph (1), item (xx) of the Income Tax Act;
  <sup>machine translation, not official</sup>

  **七**  利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得　それぞれ所得税法第二編第二章第二節第一款に規定する利子所得、配当所得、不動産所得、事業所得、給与所得、退職所得、山林所得、譲渡所得、一時所得又は雑所得をいう。
  <sup>art-2/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-7</sup>
  interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gains, occasional income, or miscellaneous income:These respectively mean interest income, dividend income, real estate income, business income, employment income, retirement income, timber income, capital gain, occasional income, and miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **八**  配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額　それぞれ所得税法第二編第二章第二節第一款に規定する配当所得の金額、不動産所得の金額、事業所得の金額、給与所得の金額、山林所得の金額、譲渡所得の金額又は雑所得の金額をいう。
  <sup>art-2/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-8</sup>
  the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gains, or the amount of miscellaneous income:These respectively mean the amount of dividend income, the amount of real estate income, the amount of business income, the amount of employment income, the amount of timber income, the amount of capital gain, and the amount of miscellaneous income as prescribed in Part II, Chapter II, Section 2, Subsection 1 of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **九**  総所得金額、退職所得金額又は山林所得金額　それぞれ所得税法第二十二条第二項又は第三項に規定する総所得金額又は退職所得金額若しくは山林所得金額をいう。
  <sup>art-2/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-9</sup>
  the amount of gross income, the amount of retirement income, or the amount of timber income:These respectively mean the amount of gross income, the amount of retirement income, and the amount of timber income as prescribed in Article 22, paragraph (2) or paragraph (3) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十**  確定申告書　所得税法第二条第一項第三十七号に規定する確定申告書をいう。
  <sup>art-2/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-10</sup>
  tax return:These mean the tax return as prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十一**  青色申告書　所得税法第二条第一項第四十号に規定する青色申告書をいう。
  <sup>art-2/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-11</sup>
  blue return:These mean the blue return as prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十二**  期限後申告書　国税通則法第十八条第二項に規定する期限後申告書をいう。
  <sup>art-2/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-12</sup>
  tax return form filed after the due date:These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十三**  修正申告書　国税通則法第十九条第三項に規定する修正申告書をいう。
  <sup>art-2/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-13</sup>
  amended return form:These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十四**  確定申告期限　所得税法第二条第一項第四十一号に規定する確定申告期限をいう。
  <sup>art-2/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-14</sup>
  due date for filing a tax return:These mean the due date for filing a tax return as prescribed in Article 2, paragraph (1), item (xli) of the Income Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十五**  更正の請求　国税通則法第二十三条第二項に規定する更正の請求をいう。
  <sup>art-2/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-15</sup>
  request for reassessment:These mean a request for reassessment as prescribed in Article 23, paragraph (2) of the Act on General Rules for National Taxes.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十六**  更正請求書　国税通則法第二十三条第三項に規定する更正請求書をいう。
  <sup>art-2/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-16</sup>
  written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

**第二項**  第三章において、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-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2</sup>
The meanings of the terms listed in the following items as used in Chapter III are as prescribed respectively in those items:
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  国内又は国外　それぞれ法人税法第二条第一号又は第二号に規定する国内又は国外をいう。
  <sup>art-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1</sup>
  in Japan or outside Japan:These mean "in Japan" or "outside Japan" as prescribed in Article 2, item (i) or item (ii) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一の二**  内国法人又は外国法人　それぞれ法人税法第二条第三号又は第四号に規定する内国法人又は外国法人をいい、それぞれ第二号に規定する人格のない社団等で、前号に規定する国内に本店若しくは主たる事務所を有するもの又は同号に規定する国外に本店若しくは主たる事務所を有するものを含む。
  <sup>art-2/par-2/item-1-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-2</sup>
  domestic corporation or foreign corporation: These mean a domestic corporation or a foreign corporation as prescribed in Article 2, item (iii) or item (iv) of the Corporation Tax Act, including an association or foundation without juridical personality as prescribed in item (ii) that has its head office or principal office in Japan as prescribed in the preceding item or that has its head office or principal office outside Japan as prescribed in the item;
  <sup>machine translation, not official</sup>

  **一の三**  公共法人　法人税法第二条第五号に規定する公共法人をいう。
  <sup>art-2/par-2/item-1-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-3</sup>
  public corporation: These mean a public corporation as prescribed in Article 2, item (v) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **一の四**  公益法人等　法人税法第二条第六号に規定する公益法人等をいう。
  <sup>art-2/par-2/item-1-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-4</sup>
  public interest corporation, etc.: These mean a public interest corporation, etc. as prescribed in Article 2, item (vi) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **一の五**  協同組合等　法人税法第二条第七号に規定する協同組合等をいう。
  <sup>art-2/par-2/item-1-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-5</sup>
  cooperative, etc.: These mean a cooperative, etc. as prescribed in Article 2, item (vii) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  人格のない社団等　法人税法第二条第八号に規定する人格のない社団等をいう。
  <sup>art-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2</sup>
  association or foundation without juridical personality:These mean an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二の二**  普通法人　法人税法第二条第九号に規定する普通法人をいう。
  <sup>art-2/par-2/item-2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2-2</sup>
  ordinary corporation: These mean an ordinary corporation as prescribed in Article 2, item (ix) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **三**  被合併法人　法人税法第二条第十一号に規定する被合併法人をいう。
  <sup>art-2/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-3</sup>
  merged corporation:These mean a merged corporation as prescribed in Article 2, item (xi) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **四**  合併法人　法人税法第二条第十二号に規定する合併法人をいう。
  <sup>art-2/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-4</sup>
  merging corporation:These mean a merging corporation as prescribed in Article 2, item (xii) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **五**  分割法人　法人税法第二条第十二号の二に規定する分割法人をいう。
  <sup>art-2/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-5</sup>
  splitting corporation:These mean a split corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **六**  分割承継法人　法人税法第二条第十二号の三に規定する分割承継法人をいう。
  <sup>art-2/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-6</sup>
  succeeding corporation in a company split:These mean a succeeding corporation in a company split as prescribed in Article 2, item (xii)-3 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **七**  現物出資法人　法人税法第二条第十二号の四に規定する現物出資法人をいう。
  <sup>art-2/par-2/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-7</sup>
  corporation making a capital contribution in kind:These mean a corporation making a capital contribution in kind as prescribed in Article 2, item (xii)-4 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **八**  被現物出資法人　法人税法第二条第十二号の五に規定する被現物出資法人をいう。
  <sup>art-2/par-2/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-8</sup>
  corporation receiving a capital contribution in kind:These mean a corporation receiving a capital contribution in kind as prescribed in Article 2, item (xii)-5 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **九**  現物分配法人　法人税法第二条第十二号の五の二に規定する現物分配法人をいう。
  <sup>art-2/par-2/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-9</sup>
  corporation making a distribution in kind: These mean a corporation making a distribution in kind as prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十**  被現物分配法人　法人税法第二条第十二号の五の三に規定する被現物分配法人をいう。
  <sup>art-2/par-2/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10</sup>
  corporation receiving a distribution in kind: These mean a corporation receiving a distribution in kind as prescribed in Article 2, item (xii)-5-3 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十の二**  株式交換等完全子法人　法人税法第二条第十二号の六の二に規定する株式交換等完全子法人をいう。
  <sup>art-2/par-2/item-10-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-2</sup>
  wholly owned subsidiary corporation in a share exchange, etc.: These mean a wholly owned subsidiary corporation in a share exchange, etc. as prescribed in Article 2, item (xii)-6-2 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十の三**  株式移転完全子法人　法人税法第二条第十二号の六の五に規定する株式移転完全子法人をいう。
  <sup>art-2/par-2/item-10-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-3</sup>
  wholly owned subsidiary corporation in a share transfer:These mean a wholly owned subsidiary corporation in a share transfer as prescribed in Article 2, item (xii)-6-5 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十の四**  通算親法人　法人税法第二条第十二号の六の七に規定する通算親法人をいう。
  <sup>art-2/par-2/item-10-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-4</sup>
  group tax sharing parent corporation: These mean the group tax sharing parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十の五**  通算子法人　法人税法第二条第十二号の七に規定する通算子法人をいう。
  <sup>art-2/par-2/item-10-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-5</sup>
  group tax sharing subsidiary corporation: These mean a group tax sharing subsidiary corporation as prescribed in Article 2, item (xii)-7 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十の六**  通算法人　法人税法第二条第十二号の七の二に規定する通算法人をいう。
  <sup>art-2/par-2/item-10-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-6</sup>
  group tax sharing corporation: These mean a group tax sharing corporation as prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十の七**  通算完全支配関係　法人税法第二条第十二号の七の七に規定する通算完全支配関係をいう。
  <sup>art-2/par-2/item-10-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-7</sup>
  group tax sharing full controlling interest: These mean a group tax sharing full controlling interest as prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十一**  適格合併　法人税法第二条第十二号の八に規定する適格合併をいう。
  <sup>art-2/par-2/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-11</sup>
  qualified merger:These mean a qualified merger as prescribed in Article 2, item (xii)-8 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十二**  分割型分割　法人税法第二条第十二号の九に規定する分割型分割をいう。
  <sup>art-2/par-2/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-12</sup>
  company split by split-off:These mean a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十三**  分社型分割　法人税法第二条第十二号の十に規定する分社型分割をいう。
  <sup>art-2/par-2/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-13</sup>
  company split by spin-off:These mean a company split by spin-off as prescribed in Article 2, item (xii)-10 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十四**  適格分割　法人税法第二条第十二号の十一に規定する適格分割をいう。
  <sup>art-2/par-2/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-14</sup>
  qualified company split:These mean a qualified company split as prescribed in Article 2, item (xii)-11 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十五**  適格分割型分割　法人税法第二条第十二号の十二に規定する適格分割型分割をいう。
  <sup>art-2/par-2/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-15 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-15</sup>
  qualified company split by split-off:These mean a qualified company split by split-off as prescribed in Article 2, item (xii)-12 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十六**  適格現物出資　法人税法第二条第十二号の十四に規定する適格現物出資をいう。
  <sup>art-2/par-2/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-16 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-16</sup>
  qualified capital contribution in kind:These mean a qualified capital contribution in kind as prescribed in Article 2, item (xii)-14 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **十七**  適格現物分配　法人税法第二条第十二号の十五に規定する適格現物分配をいう。
  <sup>art-2/par-2/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-17 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-17</sup>
  qualified in-kind distribution: These mean a qualified in-kind distribution as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十七の二**  恒久的施設　法人税法第二条第十二号の十九に規定する恒久的施設をいう。
  <sup>art-2/par-2/item-17-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-17-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-17-2</sup>
  permanent establishment: These mean a permanent establishment as prescribed in Article 2, item (xii)-19 of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十八**  収益事業　法人税法第二条第十三号に規定する収益事業をいう。
  <sup>art-2/par-2/item-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-18 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-18</sup>
  profit-making business: a profit-making business as prescribed in Article 2, item (xiii) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **十九**  事業年度　法人税法第十三条及び第十四条に規定する事業年度をいう。
  <sup>art-2/par-2/item-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-19</sup>
  business year:These mean a business year as prescribed in Article 13 and Article 14 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十**  利益積立金額　法人税法第二条第十八号に規定する利益積立金額をいう。
  <sup>art-2/par-2/item-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-20 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-20</sup>
  the amount of revenue reserves:These mean the amount of revenue reserves as prescribed in Article 2, item (xviii) of the Corporation Tax Act.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十一**  欠損金額　法人税法第二条第十九号に規定する欠損金額をいう。
  <sup>art-2/par-2/item-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-21 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-21</sup>
  the amount of loss:These mean the amount of loss as prescribed in Article 2, item (xix) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十二**  棚卸資産　法人税法第二条第二十号に規定する棚卸資産をいう。
  <sup>art-2/par-2/item-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-22 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-22</sup>
  inventory assets:These mean inventory assets as prescribed in Article 2, item (xx) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十三**  固定資産　法人税法第二条第二十二号に規定する固定資産をいう。
  <sup>art-2/par-2/item-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-23 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-23</sup>
  fixed assets:These mean fixed assets as prescribed in Article 2, item (xxii) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十四**  減価償却資産　法人税法第二条第二十三号に規定する減価償却資産をいう。
  <sup>art-2/par-2/item-24 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-24 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-24</sup>
  depreciable assets:These mean depreciable assets as prescribed in Article 2, item (xxiii) of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十五**  繰延資産　法人税法第二条第二十四号に規定する繰延資産をいう。
  <sup>art-2/par-2/item-25 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-25</sup>
  deferred assets: These mean deferred assets as prescribed in Article 2, item (xxiv) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二十六**  損金経理　法人税法第二条第二十五号に規定する損金経理（同法第七十二条第一項第一号又は第百四十四条の四第一項第一号若しくは第二号若しくは第二項第一号に掲げる金額を計算する場合にあつては、同法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（第十号の五に規定する通算子法人にあつては、同法第七十二条第五項第一号に規定する期間）に係る決算において費用又は損失として経理すること）をいう。
  <sup>art-2/par-2/item-26 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-26 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-26</sup>
  accounting as an expense or loss: These mean accounting as an expense or loss as prescribed in Article 2, item (xxv) of the Corporation Tax Act (when calculating the amount listed in Article 72, paragraph (1), item (i) or Article 144-4, paragraph (1), item (i) or item (ii) or paragraph (2), item (i) of that Act, this means accounting for an amount as an expense or loss in the settlement of accounts for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or paragraph (2) of that Act (for a group tax sharing subsidiary corporation prescribed in item (x)-5, the period prescribed in Article 72, paragraph (5), item (i) of that Act));
  <sup>machine translation, not official</sup>

  **二十七**  法人課税信託　法人税法第二条第二十九号の二に規定する法人課税信託をいう。
  <sup>art-2/par-2/item-27 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-27 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-27</sup>
  trust subject to corporation taxation:These mean a trust subject to corporation taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **二十八**  確定申告書等　法人税法第二条第三十号に規定する中間申告書で同法第七十二条第一項各号に掲げる事項を記載したもの及び同法第百四十四条の四第一項各号又は第二項各号に掲げる事項を記載したもの並びに同法第二条第三十一号に規定する確定申告書をいう。
  <sup>art-2/par-2/item-28 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-28 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-28</sup>
  tax return, etc.: These mean the interim return form as prescribed in Article 2, item (xxx) of the Corporation Tax Act containing the matters listed in the items of Article 72, paragraph (1) of that Act and the one containing the matters listed in the items of Article 144-4, paragraph (1) of that Act or the items of paragraph (2) of that Article, and the tax return as prescribed in Article 2, item (xxxi) of that Act;
  <sup>machine translation, not official</sup>

  **二十九**  青色申告書　法人税法第二条第三十六号に規定する青色申告書をいう。
  <sup>art-2/par-2/item-29 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-29 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-29</sup>
  blue return: These mean a blue return as prescribed in Article 2, item (xxxvi) of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **三十**  期限後申告書　国税通則法第十八条第二項に規定する期限後申告書をいう。
  <sup>art-2/par-2/item-30 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-30 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-30</sup>
  tax return filed after the due date: These mean a tax return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **三十一**  修正申告書　国税通則法第十九条第三項に規定する修正申告書をいう。
  <sup>art-2/par-2/item-31 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-31 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-31</sup>
  amended return form: These mean an amended return form as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **三十二**  更正請求書　国税通則法第二十三条第三項に規定する更正請求書をいう。
  <sup>art-2/par-2/item-32 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-32 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-32</sup>
  written request for reassessment: a written request for reassessment as prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

**第三項**  第四章において、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-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-3</sup>
In Chapter IV, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  期限内申告書　国税通則法第十七条第二項に規定する期限内申告書をいう。
  <sup>art-2/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-1</sup>
  return filed by the due date: These mean a return filed by the due date as prescribed in Article 17, paragraph (2) of the Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **二**  期限後申告書　国税通則法第十八条第二項に規定する期限後申告書をいう。
  <sup>art-2/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-2</sup>
  return filed after the due date: These mean a return filed after the due date as prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **三**  修正申告書　国税通則法第十九条第三項に規定する修正申告書をいう。
  <sup>art-2/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-3/item-3</sup>
  amended return: These mean an amended return as prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

**第四項**  第六章において、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-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-4</sup>
In Chapter VI, the meanings of the terms listed in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  酒類　酒税法第二条第一項に規定する酒類をいう。
  <sup>art-2/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-1</sup>
  liquor: These mean liquor as prescribed in Article 2, paragraph (1) of the Liquor Tax Act;
  <sup>machine translation, not official</sup>

  **二**  酒類製造者　酒税法第七条第一項に規定する酒類製造者をいう。
  <sup>art-2/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-2</sup>
  liquor manufacturer: These mean a liquor manufacturer as prescribed in Article 7, paragraph (1) of the Liquor Tax Act;
  <sup>machine translation, not official</sup>

  **三**  製造たばこ　たばこ税法第三条に規定する製造たばこをいう。
  <sup>art-2/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-3</sup>
  manufactured tobacco: These mean manufactured tobacco as prescribed in Article 3 of the Tobacco Tax Act;
  <sup>machine translation, not official</sup>

  **四**  製造たばこ製造者　たばこ税法第六条第四項に規定する製造たばこ製造者をいう。
  <sup>art-2/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-4</sup>
  manufacturer of manufactured tobacco: These mean a manufacturer of manufactured tobacco as prescribed in Article 6, paragraph (4) of the Tobacco Tax Act;
  <sup>machine translation, not official</sup>

  **五**  原油、石油製品、ガス状炭化水素又は石炭　それぞれ石油石炭税法第二条第一号から第四号までに規定する原油、石油製品、ガス状炭化水素又は石炭をいう。
  <sup>art-2/par-4/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-5</sup>
  crude oil, petroleum products, gaseous hydrocarbons, or coal: These respectively mean crude oil, petroleum products, gaseous hydrocarbons, or coal as prescribed in Article 2, items (i) through (iv) of the Petroleum and Coal Tax Act;
  <sup>machine translation, not official</sup>

  **六**  航空機燃料　航空機燃料税法第二条第二号に規定する航空機燃料をいう。
  <sup>art-2/par-4/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-6</sup>
  aviation fuel: These mean aviation fuel as prescribed in Article 2, item (ii) of the Aviation Fuel Tax Act;
  <sup>machine translation, not official</sup>

  **七**  保税地域　関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。
  <sup>art-2/par-4/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-4/item-7</sup>
  bonded area: These mean a bonded area as prescribed in Article 29 of the Customs Act (Act No. 61 of 1954).
  <sup>machine translation, not official</sup>

### 第二条の二（法人課税信託の受託者等に関するこの法律の適用） — (Application of This Act to Trustees of Trusts Subject to Corporation Taxation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2-2 · https://japanlaw.org/l/332AC0000000026/art-2-2</sup>

**第一項**  法人税法第二条第二十九号の二に規定する法人課税信託（以下この項において「法人課税信託」という。）の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項において同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。）ごとに、それぞれ別の者とみなして、この法律（第四章から第六章までを除く。）の規定を適用する。
<sup>art-2-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1</sup>
With regard to the trustee of a trust subject to corporate taxation as prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act (hereinafter referred to in this paragraph as a "trust subject to corporate taxation"), the provisions of this Act (excluding Chapters IV through VI) apply by deeming the trustee to be a separate person with regard to each of the trust assets, etc. of each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the revenue and expenses attributed to that trust property; the same applies hereinafter in this paragraph) and its own assets, etc. (meaning the assets and liabilities and the revenue and expenses other than the trust assets, etc. of trusts subject to corporate taxation).
<sup>machine translation, not official</sup>

**第二項**  所得税法第六条の二第二項及び第六条の三の規定は、前項の規定を次章において適用する場合について準用する。
<sup>art-2-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2</sup>
The provisions of Article 6-2, paragraph (2) and Article 6-3 of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply in the following Chapter.
<sup>machine translation, not official</sup>

**第三項**  法人税法第四条の二第二項、第四条の三及び第四条の四の規定は、第一項の規定を第三章において適用する場合について準用する。
<sup>art-2-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3</sup>
The provisions of Article 4-2, paragraph (2), Article 4-3, and Article 4-4 of the Corporation Tax Act apply mutatis mutandis in the case where the provisions of paragraph (1) apply in Chapter III.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-2-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-4</sup>
Beyond what is prescribed in the preceding two paragraphs, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).
<sup>machine translation, not official</sup>

---

## Cites
- art-2/par-1/item-1: 所得税法第二条第一項第一号 → 所得税法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-1
- art-2/par-1/item-1: 第二号 → 所得税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-2
- art-2/par-1/item-1-2: 所得税法第二条第一項第三号 → 所得税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-3
- art-2/par-1/item-1-2: 第五号 → 所得税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-5
- art-2/par-1/item-2: 第一号 → 租税特別措置法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1
- art-2/par-1/item-2: 所得税法第二条第一項第六号 → 所得税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-6
- art-2/par-1/item-2: 第七号 → 所得税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-7
- art-2/par-1/item-2: 同項第八号 → 所得税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-10
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-11
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-12
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-12-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-12-2
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-13
- art-2/par-1/item-5: 第十五号から第十五号の五まで → 所得税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15
- art-2/par-1/item-5: 第十五号から第十五号の五まで → 所得税法 第二条第一項第十五号の二 (Article 2, paragraph (1), item (xv-2)), art-2/par-1/item-15-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15-2
- art-2/par-1/item-5: 第十五号から第十五号の五まで → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15-3
- art-2/par-1/item-5: 第十五号から第十五号の五まで → 所得税法 第二条第一項第十五号の四 (Article 2, paragraph (1), item (xv-4)), art-2/par-1/item-15-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15-4
- art-2/par-1/item-5: 第十五号から第十五号の五まで → 所得税法 第二条第一項第十五号の五 (Article 2, paragraph (1), item (xv-5)), art-2/par-1/item-15-5 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-5 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15-5
- art-2/par-1/item-5: 第十七号 → 所得税法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-17
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-3 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-3
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-2/par-1/item-5: 所得税法第二条第一項第八号の三から第十三号まで → 所得税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-9
- art-2/par-1/item-6: 所得税法第二条第一項第十九号 → 所得税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-19
- art-2/par-1/item-6-2: 所得税法第二条第一項第二十号 → 所得税法 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-20 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-20
- art-2/par-1/item-9: 所得税法第二十二条第二項 → 所得税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/income-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000033/art-22/par-2
- art-2/par-1/item-9: 第三項 → 所得税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/income-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000033/art-22/par-3
- art-2/par-1/item-10: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-2/par-1/item-11: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- art-2/par-1/item-12: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-2/par-1/item-13: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-2/par-1/item-14: 所得税法第二条第一項第四十一号 → 所得税法 第二条第一項第四十一号 (Article 2, paragraph (1), item (xli)), art-2/par-1/item-41 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-41 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-41
- art-2/par-1/item-15: 国税通則法第二十三条第二項 → 国税通則法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/art-23/par-2
- art-2/par-1/item-16: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-2/par-2/item-1: 法人税法第二条第一号 → 法人税法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-1
- art-2/par-2/item-1: 第二号 → 法人税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-2
- art-2/par-2/item-1-2: 法人税法第二条第三号 → 法人税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-3
- art-2/par-2/item-1-2: 第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-4
- art-2/par-2/item-1-2: 第二号 → 租税特別措置法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2
- art-2/par-2/item-1-2: 前号 → 租税特別措置法 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1
- art-2/par-2/item-1-3: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-2/par-2/item-1-4: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-2/par-2/item-1-5: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-2/par-2/item-2: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-2/par-2/item-2-2: 法人税法第二条第九号 → 法人税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9
- art-2/par-2/item-3: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-11
- art-2/par-2/item-4: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12
- art-2/par-2/item-5: 法人税法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-2
- art-2/par-2/item-6: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-3
- art-2/par-2/item-7: 法人税法第二条第十二号の四 → 法人税法 第二条第一項第十二号の四 (Article 2, paragraph (1), item (xii-4)), art-2/par-1/item-12-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-4
- art-2/par-2/item-8: 法人税法第二条第十二号の五 → 法人税法 第二条第一項第十二号の五 (Article 2, paragraph (1), item (xii-5)), art-2/par-1/item-12-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5
- art-2/par-2/item-9: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-2/par-2/item-10: 法人税法第二条第十二号の五の三 → 法人税法 第二条第一項第十二号の五の三 (Article 2, paragraph (1), item (xii-5-3)), art-2/par-1/item-12-5-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-3
- art-2/par-2/item-10-2: 法人税法第二条第十二号の六の二 → 法人税法 第二条第一項第十二号の六の二 (Article 2, paragraph (1), item (xii-6-2)), art-2/par-1/item-12-6-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-2
- art-2/par-2/item-10-3: 法人税法第二条第十二号の六の五 → 法人税法 第二条第一項第十二号の六の五 (Article 2, paragraph (1), item (xii-6-5)), art-2/par-1/item-12-6-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-5
- art-2/par-2/item-10-4: 法人税法第二条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7
- art-2/par-2/item-10-5: 法人税法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-2/par-2/item-10-6: 法人税法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-2/par-2/item-10-7: 法人税法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7
- art-2/par-2/item-11: 法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8
- art-2/par-2/item-12: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-9
- art-2/par-2/item-13: 法人税法第二条第十二号の十 → 法人税法 第二条第一項第十二号の十 (Article 2, paragraph (1), item (xii-10)), art-2/par-1/item-12-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-10
- art-2/par-2/item-14: 法人税法第二条第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-11
- art-2/par-2/item-15: 法人税法第二条第十二号の十二 → 法人税法 第二条第一項第十二号の十二 (Article 2, paragraph (1), item (xii-12)), art-2/par-1/item-12-12 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-12
- art-2/par-2/item-16: 法人税法第二条第十二号の十四 → 法人税法 第二条第一項第十二号の十四 (Article 2, paragraph (1), item (xii-14)), art-2/par-1/item-12-14 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-14
- art-2/par-2/item-17: 法人税法第二条第十二号の十五 → 法人税法 第二条第一項第十二号の十五 (Article 2, paragraph (1), item (xii-15)), art-2/par-1/item-12-15 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-15 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-15
- art-2/par-2/item-17-2: 法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-2/par-2/item-18: 法人税法第二条第十三号 → 法人税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-13
- art-2/par-2/item-19: 法人税法第十三条 → 法人税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/corporation-tax-act/art-13 · https://japanlaw.org/l/340AC0000000034/art-13
- art-2/par-2/item-19: 第十四条 → 法人税法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/corporation-tax-act/art-14 · https://japanlaw.org/l/340AC0000000034/art-14
- art-2/par-2/item-20: 法人税法第二条第十八号 → 法人税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-18 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-18
- art-2/par-2/item-21: 法人税法第二条第十九号 → 法人税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-19
- art-2/par-2/item-22: 法人税法第二条第二十号 → 法人税法 第二条第一項第二十号 (Article 2, paragraph (1), item (xx)), art-2/par-1/item-20 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-20 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-20
- art-2/par-2/item-23: 法人税法第二条第二十二号 → 法人税法 第二条第一項第二十二号 (Article 2, paragraph (1), item (xxii)), art-2/par-1/item-22 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-22 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-22
- art-2/par-2/item-24: 法人税法第二条第二十三号 → 法人税法 第二条第一項第二十三号 (Article 2, paragraph (1), item (xxiii)), art-2/par-1/item-23 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-23 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-23
- art-2/par-2/item-25: 法人税法第二条第二十四号 → 法人税法 第二条第一項第二十四号 (Article 2, paragraph (1), item (xxiv)), art-2/par-1/item-24 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-24 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-24
- art-2/par-2/item-26: 第十号の五 → 租税特別措置法 第二条第二項第十号の五 (Article 2, paragraph (2), item (x-5)), art-2/par-2/item-10-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-5
- art-2/par-2/item-26: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-2/par-2/item-26: 第百四十四条の四第一項第一号 → 法人税法 第百四十四条の四第一項第一号 (Article 144-4, paragraph (1), item (i)), art-144-4/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-1
- art-2/par-2/item-26: 第二号 → 法人税法 第百四十四条の四第一項第二号 (Article 144-4, paragraph (1), item (ii)), art-144-4/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1/item-2
- art-2/par-2/item-26: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-2/par-2/item-26: 第二項第一号 → 法人税法 第百四十四条の四第二項第一号 (Article 144-4, paragraph (2), item (i)), art-144-4/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2/item-1
- art-2/par-2/item-26: 法人税法第二条第二十五号 → 法人税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-25
- art-2/par-2/item-26: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-2/par-2/item-26: 同法第七十二条第一項第一号 → 法人税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-1
- art-2/par-2/item-26: 同法第七十二条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1
- art-2/par-2/item-27: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-2/par-2/item-28: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- art-2/par-2/item-28: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- art-2/par-2/item-28: 法人税法第二条第三十号 → 法人税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-30
- art-2/par-2/item-28: 同法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- art-2/par-2/item-28: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- art-2/par-2/item-29: 法人税法第二条第三十六号 → 法人税法 第二条第一項第三十六号 (Article 2, paragraph (1), item (xxxvi)), art-2/par-1/item-36 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-36 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-36
- art-2/par-2/item-30: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-2/par-2/item-31: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-2/par-2/item-32: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-2/par-3/item-1: 国税通則法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-2/par-3/item-2: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-2/par-3/item-3: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-2/par-4/item-1: 酒税法第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-2/par-4/item-2: 酒税法第七条第一項 → e-Gov law 328AC0000000006, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-2/par-4/item-5: 石油石炭税法第二条第一号 → e-Gov law 353AC0000000025, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-2/par-4/item-5: 第四号 → e-Gov law 353AC0000000025, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-2/par-4/item-6: 航空機燃料税法第二条第二号 → e-Gov law 347AC0000000007, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-2/par-4/item-7: 関税法（昭和二十九年法律第六十一号）第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection
- art-2-2/par-1: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-2-2/par-1: この項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1
- art-2-2/par-2: 所得税法第六条の二第二項 → 所得税法 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-6-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-6-2/par-2
- art-2-2/par-2: 第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- art-2-2/par-2: 前項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1
- art-2-2/par-3: 法人税法第四条の二第二項 → 法人税法 第四条の二第二項 (Article 4-2, paragraph (2)), art-4-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-4-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-4-2/par-2
- art-2-2/par-3: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/ja/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-2-2/par-3: 第四条の四 → 法人税法 第四条の四 (Article 4-4), art-4-4 — https://japanlaw.org/ja/corporation-tax-act/art-4-4 · https://japanlaw.org/l/340AC0000000034/art-4-4
- art-2-2/par-3: 第一項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1
- art-2-2/par-4: 第一項 → 租税特別措置法 第二条の二第一項 (Article 2-2, paragraph (1)), art-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-1
- art-2-2/par-4: 前二項 → 租税特別措置法 第二条の二第二項 (Article 2-2, paragraph (2)), art-2-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-2
- art-2-2/par-4: 前二項 → 租税特別措置法 第二条の二第三項 (Article 2-2, paragraph (3)), art-2-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3

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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-20261007T211206-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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