# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節の二 (Chapter 3, Section 3-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三節の二 (Chapter 3, Section 3-2) — address `ch-3/sec-3-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-2
- 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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## 第三節の二　対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例 — Section 3-2 Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-3-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-2</sup>

### 第五十九条の二
<sup>art-59-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2 · https://japanlaw.org/l/332AC0000000026/art-59-2</sup>

  **第一項**  青色申告書を提出する法人で、海上運送法及び船員法の一部を改正する法律（平成二十年法律第五十三号）の施行の日から令和七年三月三十一日までの間に海上運送法第三十五条第一項に規定する日本船舶・船員確保計画（以下この項において「日本船舶・船員確保計画」という。）について同条第三項第五号（同条第五項において準用する場合を含む。）に掲げる基準に適合するものとして同条第三項又は第四項の認定（同項の認定にあつては、当該認定により当該基準に適合することとなつたものに限る。）を受けた同法第三十四条第二項第三号に規定する船舶運航事業者等（日本船舶（同法第三十七条の二に規定する日本船舶をいう。以下この項において同じ。）を用いて対外船舶運航事業（同法第三十五条第三項第五号に規定する対外船舶運航事業をいう。）を営むものに限る。）に該当するものが、同法第三十五条第三項の認定を受けた日本船舶・船員確保計画（同条第四項の規定による変更の認定があつたときは、その変更後のもの。以下この条において「認定計画」という。）に記載された計画期間（同法第三十五条第二項第三号に掲げる計画期間をいう。第四項において同じ。）内の日を含む各事業年度終了の時において当該認定計画に従つて同法第三十四条第一項に規定する日本船舶及び船員の確保を実施している場合において、当該事業年度における第一号に掲げる金額が第二号に掲げる金額を超えるときは、その超える部分の金額は、当該事業年度の所得の金額の計算上損金の額に算入し、当該事業年度における第一号に掲げる金額が第二号に掲げる金額に満たないときは、その満たない部分の金額は、当該事業年度の所得の金額の計算上益金の額に算入する。
  <sup>art-59-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1</sup>
  Where a corporation that files a blue return and that falls under a ship operator, etc. prescribed in Article 34, paragraph (2), item (iii) of the Marine Transportation Act (limited to one that engages in international shipping business (meaning the international shipping business prescribed in Article 35, paragraph (3), item (v) of that Act) using Japanese ships (meaning the Japanese ships prescribed in Article 37-2 of that Act; the same applies hereinafter in this paragraph)) which, during the period from the date of enforcement of the Act Partially Amending the Marine Transportation Act and the Mariners Act (Act No. 53 of 2008) to March 31, 2025, has received the certification under Article 35, paragraph (3) or paragraph (4) of the Marine Transportation Act (for the certification under paragraph (4) of that Article, limited to a certification by which the plan has come to conform to that standard) for a plan for securing Japanese ships and seafarers prescribed in paragraph (1) of that Article (hereinafter referred to in this paragraph as a "plan for securing Japanese ships and seafarers") as conforming to the standard listed in paragraph (3), item (v) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article), is, at the end of each business year that includes a day within the plan period (meaning the plan period listed in Article 35, paragraph (2), item (iii) of that Act; the same applies in paragraph (4)) stated in the plan for securing Japanese ships and seafarers that has received the certification under Article 35, paragraph (3) of that Act (where a certification of a change under paragraph (4) of that Article has been made, the plan as changed; hereinafter referred to in this Article as a "certified plan"), implementing the securing of Japanese ships and seafarers prescribed in Article 34, paragraph (1) of that Act in accordance with that certified plan, if the amount listed in item (i) for that business year exceeds the amount listed in item (ii), the amount of the excess is included in deductible expenses in calculating the amount of income for that business year, and if the amount listed in item (i) for that business year is less than the amount listed in item (ii), the amount of the shortfall is included in gross profit in calculating the amount of income for that business year.
  <sup>machine translation, not official</sup>

    **一**  当該法人の当該事業年度における日本船舶（特定準日本船舶（海上運送法第三十八条第七項に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。次号において同じ。）を用いた対外船舶運航事業等（同法第三十七条の二に規定する対外船舶運航事業等をいう。）による収入金額に係る所得の金額として政令で定める金額
    <sup>art-59-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-1</sup>
    the amount specified by Cabinet Order as the amount of income pertaining to the revenue of that corporation for that business year from international shipping business, etc. (meaning the international shipping business, etc. prescribed in Article 37-2 of the Marine Transportation Act) using Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 38, paragraph (7) of that Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item);
    <sup>machine translation, not official</sup>

    **二**  当該法人の当該事業年度における日本船舶の純トン数（船舶のトン数の測度に関する法律（昭和五十五年法律第四十号）第六条に規定する純トン数をいう。）に応じた利益の金額として政令で定める金額
    <sup>art-59-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-2</sup>
    the amount specified by Cabinet Order as the amount of profit according to the net tonnage (meaning the net tonnage prescribed in Article 6 of the Act on Tonnage Measurement of Ships (Act No. 40 of 1980)) of the Japanese ships of that corporation for that business year.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、同項に規定する法人が、その適用を受けようとする最初の事業年度開始の日の前日までに、財務省令で定める事項を記載した届出書に同項に規定する日本船舶・船員確保計画の写しその他財務省令で定める書類を添付して、これを納税地の所轄税務署長に提出した場合に限り、適用する。
  <sup>art-59-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-2</sup>
  The provisions of the preceding paragraph apply only where the corporation prescribed in that paragraph has submitted, by the day before the first day of the first business year for which it seeks the application of those provisions, a written notification stating the matters specified by Order of the Ministry of Finance, with a copy of the plan for securing Japanese ships and seafarers prescribed in that paragraph and other documents specified by Order of the Ministry of Finance attached, to the district director having jurisdiction over the place for tax payment.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用を受ける法人は、その適用を受ける各事業年度の確定申告書等に同項の規定により損金の額又は益金の額に算入される金額の計算に関する明細書を添付しなければならない。
  <sup>art-59-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-3</sup>
  A corporation to which the provisions of paragraph (1) apply must attach to the final return, etc. for each business year for which those provisions apply a written statement concerning the calculation of the amount to be included in deductible expenses or gross profit pursuant to the provisions of that paragraph.
  <sup>machine translation, not official</sup>

  **第四項**  認定計画に記載された計画期間内の日を含む各事業年度（以下この項において「適用対象年度」という。）において第一項の規定の適用を受けた法人が、海上運送法第三十七条の四第二項の規定によりその認定を取り消された場合には、当該適用対象年度において第一項の規定により損金の額に算入された金額の合計額は、当該認定を取り消された日を含む事業年度の所得の金額の計算上、益金の額に算入する。
  <sup>art-59-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4</sup>
  Where a corporation to which the provisions of paragraph (1) have been applied in each business year that includes a day within the plan period stated in the certified plan (hereinafter referred to in this paragraph as an "eligible year") has had that certification revoked pursuant to the provisions of Article 37-4, paragraph (2) of the Marine Transportation Act, the total of the amounts included in deductible expenses pursuant to the provisions of paragraph (1) in those eligible years is included in gross profit in calculating the amount of income for the business year that includes the day on which that certification was revoked.
  <sup>machine translation, not official</sup>

  **第五項**  第一項の規定の適用を受けた法人の同項の規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとし、第一項又は前項の規定により益金の額に算入された金額は、同条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれないものとする。
  <sup>art-59-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-5</sup>
  With regard to the application of the provisions of Article 67, paragraph (3) and paragraph (5) of the Corporation Tax Act, any amount included, pursuant to the provisions of paragraph (1), in the amount of deductible expenses of a corporation subject to the provisions of that paragraph is to be included in the amount of income, etc. prescribed in these provisions, and, with regard to the application of the provisions of paragraph (3) and paragraph (5) of that Article, any amount included in gross profit pursuant to the provisions of paragraph (1) or the preceding paragraph is not to be included in the amount of income, etc. prescribed in these provisions.
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定の適用を受ける法人が有する外航船舶（本邦と外国との間又は外国と外国との間を往来する船舶をいう。以下この項において同じ。）のうち日本船舶（船舶法第一条に規定する日本船舶をいう。以下この項において同じ。）に該当するもの及び当該法人の子会社（海上運送法第三十八条第一項に規定する子会社をいう。）に該当する法人が有する外航船舶のうち日本船舶に該当しないものについては、第一項の規定の適用を受ける法人の同項の規定の適用を受ける事業年度（当該子会社に該当する法人にあつては、当該事業年度内の日を含む事業年度）においては、第四十三条、第五十七条の八（第一項及び第九項に係る部分に限る。）、第六十五条の七（第一項及び第九項に係る部分に限る。）及び第六十五条の八（第一項、第二項、第七項及び第八項に係る部分に限る。）の規定その他政令で定める規定は、適用しない。
  <sup>art-59-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-6</sup>
  With regard to the ocean-going ships (meaning ships that travel between Japan and a foreign state or between foreign states; the same applies hereinafter in this paragraph) held by a corporation to which the provisions of paragraph (1) apply that fall under Japanese ships (meaning Japanese ships prescribed in Article 1 of the Ship Act; the same applies hereinafter in this paragraph), and the ocean-going ships held by a corporation that falls under a subsidiary company (meaning a subsidiary company prescribed in Article 38, paragraph (1) of the Marine Transportation Act) of that corporation that do not fall under Japanese ships, the provisions of Article 43, Article 57-8 (limited to the part pertaining to paragraph (1) and paragraph (9)), Article 65-7 (limited to the part pertaining to paragraph (1) and paragraph (9)) and Article 65-8 (limited to the part pertaining to paragraph (1), paragraph (2), paragraph (7) and paragraph (8)) and other provisions specified by Cabinet Order do not apply in the business year of the corporation to which the provisions of paragraph (1) apply for which the provisions of that paragraph apply (for the corporation that falls under that subsidiary company, the business year that includes a day within that business year).
  <sup>machine translation, not official</sup>

  **第七項**  第二項、第三項及び前二項に定めるもののほか、第一項又は第四項の規定の適用を受けた法人の利益積立金額の計算その他これらの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-59-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-7</sup>
  Beyond what is provided for in paragraph (2), paragraph (3) and the preceding two paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) or paragraph (4) have been applied, and other necessary matters concerning the application of those provisions are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-59-2/par-1: 海上運送法第三十五条第一項 → e-Gov law 324AC0000000187, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection
- art-59-2/par-1: 同条第三項第五号 → e-Gov law 324AC0000000187, 第三十五条第三項第五号 (Article 35, paragraph (3), item (v)), art-35/par-3/item-5 — not held in this collection
- art-59-2/par-1: 同条第五項 → e-Gov law 324AC0000000187, 第三十五条第五項 (Article 35, paragraph (5)), art-35/par-5 — not held in this collection
- art-59-2/par-1: 同条第三項 → e-Gov law 324AC0000000187, 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — not held in this collection
- art-59-2/par-1: 第四項 → e-Gov law 324AC0000000187, 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — not held in this collection
- art-59-2/par-1: 同法第三十四条第二項第三号 → e-Gov law 324AC0000000187, 第三十四条第二項第三号 (Article 34, paragraph (2), item (iii)), art-34/par-2/item-3 — not held in this collection
- art-59-2/par-1: 同法第三十七条の二 → e-Gov law 324AC0000000187, 第三十七条の二 (Article 37-2), art-37-2 — not held in this collection
- art-59-2/par-1: 同法第三十五条第二項第三号 → e-Gov law 324AC0000000187, 第三十五条第二項第三号 (Article 35, paragraph (2), item (iii)), art-35/par-2/item-3 — not held in this collection
- art-59-2/par-1: 同法第三十四条第一項 → e-Gov law 324AC0000000187, 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — not held in this collection
- art-59-2/par-1: 第一号 → 租税特別措置法 第五十九条の二第一項第一号 (Article 59-2, paragraph (1), item (i)), art-59-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-1
- art-59-2/par-1: この条 → 租税特別措置法 第五十九条の二 (Article 59-2), art-59-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2 · https://japanlaw.org/l/332AC0000000026/art-59-2
- art-59-2/par-1: 第二号 → 租税特別措置法 第五十九条の二第一項第二号 (Article 59-2, paragraph (1), item (ii)), art-59-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-2
- art-59-2/par-1: この項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-1: 第四項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4
- art-59-2/par-1/item-1: 海上運送法第三十八条第七項 → e-Gov law 324AC0000000187, 第三十八条第七項 (Article 38, paragraph (7)), art-38/par-7 — not held in this collection
- art-59-2/par-1/item-1: 同法第三十七条の二 → e-Gov law 324AC0000000187, 第三十七条の二 (Article 37-2), art-37-2 — not held in this collection
- art-59-2/par-1/item-1: 次号 → 租税特別措置法 第五十九条の二第一項第二号 (Article 59-2, paragraph (1), item (ii)), art-59-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1/item-2
- art-59-2/par-1/item-2: 船舶のトン数の測度に関する法律（昭和五十五年法律第四十号）第六条 → e-Gov law 355AC0000000040, 第六条 (Article 6), art-6 — not held in this collection
- art-59-2/par-2: 前項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-3: 第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-4: 海上運送法第三十七条の四第二項 → e-Gov law 324AC0000000187, 第三十七条の四第二項 (Article 37-4, paragraph (2)), art-37-4/par-2 — not held in this collection
- art-59-2/par-4: この項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4
- art-59-2/par-4: 第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-5: 法人税法第六十七条第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-59-2/par-5: 第五項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-59-2/par-5: 第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-5: 前項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4
- art-59-2/par-6: 船舶法第一条 → e-Gov law 132AC0000000046, 第一条 (Article 1), art-1 — not held in this collection
- art-59-2/par-6: 海上運送法第三十八条第一項 → e-Gov law 324AC0000000187, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-59-2/par-6: 第一項 → 租税特別措置法 第六十五条の八第一項 (Article 65-8, paragraph (1)), art-65-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-1
- art-59-2/par-6: 第六十五条の八 → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- art-59-2/par-6: 第四十三条 → 租税特別措置法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/special-taxation-measures-act/art-43 · https://japanlaw.org/l/332AC0000000026/art-43
- art-59-2/par-6: 第九項 → 租税特別措置法 第六十五条の七第九項 (Article 65-7, paragraph (9)), art-65-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-9
- art-59-2/par-6: この項 → 租税特別措置法 第五十九条の二第六項 (Article 59-2, paragraph (6)), art-59-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-6
- art-59-2/par-6: 第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1
- art-59-2/par-6: 第二項 → 租税特別措置法 第六十五条の八第二項 (Article 65-8, paragraph (2)), art-65-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2
- art-59-2/par-6: 第九項 → 租税特別措置法 第五十七条の八第九項 (Article 57-8, paragraph (9)), art-57-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-9
- art-59-2/par-6: 第六十五条の七 → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- art-59-2/par-6: 第八項 → 租税特別措置法 第六十五条の八第八項 (Article 65-8, paragraph (8)), art-65-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-8
- art-59-2/par-6: 第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-6: 第七項 → 租税特別措置法 第六十五条の八第七項 (Article 65-8, paragraph (7)), art-65-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-7
- art-59-2/par-6: 第五十七条の八 → 租税特別措置法 第五十七条の八 (Article 57-8), art-57-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-8 · https://japanlaw.org/l/332AC0000000026/art-57-8
- art-59-2/par-6: 第一項 → 租税特別措置法 第五十七条の八第一項 (Article 57-8, paragraph (1)), art-57-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-57-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-1
- art-59-2/par-7: 前二項 → 租税特別措置法 第五十九条の二第五項 (Article 59-2, paragraph (5)), art-59-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-5
- art-59-2/par-7: 前二項 → 租税特別措置法 第五十九条の二第六項 (Article 59-2, paragraph (6)), art-59-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-6
- art-59-2/par-7: 第三項 → 租税特別措置法 第五十九条の二第三項 (Article 59-2, paragraph (3)), art-59-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-3
- art-59-2/par-7: 第二項 → 租税特別措置法 第五十九条の二第二項 (Article 59-2, paragraph (2)), art-59-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-2
- art-59-2/par-7: 第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1
- art-59-2/par-7: 第四項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4

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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-20261007T211206-126, 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