# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節の三 (Chapter 3, Section 3-3)
- 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: 第三節の三 (Chapter 3, Section 3-3) — address `ch-3/sec-3-3`
- 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-3-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-3
- 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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## 第三節の三 特許権等の譲渡等による所得の課税の特例 — Section 3-3 Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.
heading: machine translation, not official
ch-3/sec-3-3 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-3-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-3
### 第五十九条の三
art-59-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
**第一項** 青色申告書を提出する法人が、令和七年四月一日から令和十四年三月三十一日までの間に開始する各事業年度（以下この項において「対象事業年度」という。）において、特許権譲渡等取引（居住者（第二条第一項第一号の二に規定する居住者をいう。）若しくは内国法人（関連者であるものを除く。）に対する特定特許権等の譲渡又は他の者（関連者であるものを除く。以下この項において同じ。）に対する特定特許権等の貸付け（特定特許権等に係る権利の設定その他他の者に特定特許権等を使用させる行為を含む。）をいう。以下この項において同じ。）を行つた場合には、次に掲げる金額のうちいずれか少ない金額の百分の三十に相当する金額は、当該対象事業年度の所得の金額の計算上、損金の額に算入する。
art-59-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
Where a corporation that files a blue return has, in each business year beginning during the period from April 1, 2025 to March 31, 2032 (hereinafter referred to in this paragraph as a "covered business year"), conducted a patent right transfer transaction, etc. (meaning the transfer of specified patent rights, etc. to a resident (meaning a resident prescribed in Article 2, paragraph (1), item (i)-2) or a domestic corporation (excluding one that is a related party), or the lending of specified patent rights, etc. to another person (excluding one that is a related party; the same applies hereinafter in this paragraph) (including the creation of rights pertaining to specified patent rights, etc. and any other act of allowing another person to use specified patent rights, etc.); the same applies hereinafter in this paragraph), the amount equivalent to 30 percent of the smaller of the following amounts is included in deductible expenses in calculating the amount of income for that covered business year.
machine translation, not official
**一** 次に掲げる場合の区分に応じそれぞれ次に定める金額
art-59-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1
the amount specified below for the category of the following cases:
machine translation, not official
**イ** 当該法人が当該対象事業年度において行つた特許権譲渡等取引（特許権譲渡等取引以外の取引とあわせて行つた特許権譲渡等取引にあつては、その契約において特許権譲渡等取引の対価の額が明らかにされている場合における当該特許権譲渡等取引に限る。以下この号において同じ。）に係る特定特許権等のいずれについてもその特定特許権等に直接関連する研究開発に係る研究開発費の額として政令で定める金額が当該法人の令和七年四月一日前に開始した事業年度において生じていない場合又は当該対象事業年度が令和九年四月一日以後に開始する事業年度である場合 当該対象事業年度において行つた特許権譲渡等取引ごとに、（１）に掲げる金額に（２）に掲げる金額のうちに（３）に掲げる金額の占める割合（（２）に掲げる金額が零である場合には、零）を乗じて計算した金額を合計した金額
art-59-3/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1
where, for each of the specified patent rights, etc. pertaining to the patent right transfer transactions, etc. conducted by the corporation in that covered business year (for a patent right transfer transaction, etc. conducted together with a transaction other than a patent right transfer transaction, etc., limited to that patent right transfer transaction, etc. in the case where the amount of consideration for the patent right transfer transaction, etc. is made clear in the contract; the same applies hereinafter in this item), the amount specified by Cabinet Order as the amount of research and development expenses pertaining to research and development directly related to those specified patent rights, etc. has not been incurred in the business years of the corporation that began before April 1, 2025, or where that covered business year is a business year beginning on or after April 1, 2027: the total of the amounts calculated, for each patent right transfer transaction, etc. conducted in that covered business year, by multiplying the amount listed in (1) by the ratio of the amount listed in (3) to the amount listed in (2) (where the amount listed in (2) is zero, zero);
machine translation, not official
**（１）** 当該特許権譲渡等取引に係る所得の金額として政令で定める金額
art-59-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-1
the amount specified by Cabinet Order as the amount of income pertaining to that patent right transfer transaction, etc.;
machine translation, not official
**（２）** 当該対象事業年度及び当該対象事業年度前の各事業年度（令和七年四月一日以後に開始する事業年度に限る。）において生じた研究開発費の額のうち、当該特許権譲渡等取引に係る特定特許権等に直接関連する研究開発に係る金額として政令で定める金額の合計額
art-59-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-2
the total of the amounts specified by Cabinet Order as the amounts, out of the amount of research and development expenses incurred in that covered business year and each business year before that covered business year (limited to business years beginning on or after April 1, 2025), pertaining to research and development directly related to the specified patent rights, etc. pertaining to that patent right transfer transaction, etc.;
machine translation, not official
**（３）** （２）に掲げる金額に含まれる適格研究開発費の額の合計額
art-59-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-1/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-1/sub2-3
the total of the amount of qualified research and development expenses included in the amount listed in (2);
machine translation, not official
**ロ** イに掲げる場合以外の場合 （１）に掲げる金額に（２）に掲げる金額のうちに（３）に掲げる金額の占める割合（（２）に掲げる金額が零である場合には、零）を乗じて計算した金額
art-59-3/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2
cases other than the case listed in (a): the amount calculated by multiplying the amount listed in (1) by the ratio of the amount listed in (3) to the amount listed in (2) (where the amount listed in (2) is zero, zero);
machine translation, not official
**（１）** 当該対象事業年度において行つた特許権譲渡等取引に係る所得の金額として政令で定める金額の合計額
art-59-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-1
the total of the amounts specified by Cabinet Order as the amount of income pertaining to the patent right transfer transactions, etc. conducted in that covered business year;
machine translation, not official
**（２）** 当該対象事業年度及び当該対象事業年度開始の日前二年以内に開始した各事業年度において生じた研究開発費の額の合計額
art-59-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-2
the total of the amount of research and development expenses incurred in that covered business year and in each business year that began within two years before the first day of that covered business year;
machine translation, not official
**（３）** （２）に掲げる金額に含まれる適格研究開発費の額の合計額
art-59-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1/sub-2/sub2-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1/sub-2/sub2-3
the total of the amount of qualified research and development expenses included in the amount listed in (2);
machine translation, not official
**二** 当該対象事業年度の所得の金額として政令で定めるところにより計算した金額
art-59-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-2
the amount calculated, as specified by Cabinet Order, as the amount of income for that covered business year.
machine translation, not official
**第二項** この条において、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。
art-59-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 関連者 法人で、前項の法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
art-59-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-1
related party: A corporation that has, with the corporation referred to in the preceding paragraph, a relationship whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by that other corporation itself), or any other special relationship specified by Cabinet Order;
machine translation, not official
**二** 特定特許権等 次に掲げるもののうち我が国の国際競争力の強化に資するものとして財務省令で定めるもの（第五号イにおいて「適格特許権等」という。）であつて、前項の法人が令和六年四月一日以後に取得又は製作をしたものをいう。
art-59-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2
specified patent rights, etc.: Those, out of the following, that are specified by Order of the Ministry of Finance as contributing to strengthening Japan's international competitiveness (referred to in item (v), (a) as "qualified patent rights, etc."), and that the corporation referred to in the preceding paragraph acquired or produced on or after April 1, 2024:
machine translation, not official
**イ** 特許権
art-59-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2/sub-1
patent rights;
machine translation, not official
**ロ** 官民データ活用推進基本法（平成二十八年法律第百三号）第二条第二項に規定する人工知能関連技術を活用した著作権法（昭和四十五年法律第四十八号）第二条第一項第十号の二に規定するプログラムの同項第一号に規定する著作物
art-59-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-2/sub-2
works prescribed in Article 2, paragraph (1), item (i) of the Copyright Act (Act No. 48 of 1970) that are programs prescribed in item (x)-2 of that paragraph utilizing artificial intelligence-related technology prescribed in Article 2, paragraph (2) of the Basic Act on the Advancement of Public and Private Sector Data Utilization (Act No. 103 of 2016);
machine translation, not official
**三** 研究開発 次に掲げる行為をいう。
art-59-3/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3
research and development: The following acts:
machine translation, not official
**イ** 新たな知識の発見を目的とした計画的な調査及び探究（ロにおいて「研究」という。）
art-59-3/par-2/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3/sub-1
planned surveys and inquiries aimed at the discovery of new knowledge (referred to in (b) as "research");
machine translation, not official
**ロ** 新たな製品若しくは役務若しくは製品の新たな生産の方式についての計画若しくは設計又は既存の製品若しくは役務若しくは製品の既存の生産の方式を著しく改良するための計画若しくは設計として研究の成果その他の知識を具体化する行為
art-59-3/par-2/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-3/sub-2
acts of giving concrete form to the results of research or other knowledge as planning or design for new products or services or for new methods of producing products, or as planning or design to significantly improve existing products or services or existing methods of producing products;
machine translation, not official
**四** 研究開発費の額 次に掲げる金額の合計額（当該金額に係る費用に充てるため他の者から支払を受ける金額がある場合には、当該金額を控除した金額）をいう。
art-59-3/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4
amount of research and development expenses: The sum of the following amounts (where there is an amount to be paid by another person to cover the expenses pertaining to those amounts, the amount obtained by deducting that amount):
machine translation, not official
**イ** 研究開発に要した費用の額（次に掲げる金額を除く。）のうち各事業年度において研究開発費として損金経理をした金額
art-59-3/par-2/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1
the amount, out of the amount of expenses required for research and development (excluding the following amounts), for which accounting as an expense or loss has been made as research and development expenses in each business year;
machine translation, not official
**（１）** 資産の償却費、除却による損失及び譲渡による損失の額
art-59-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1/sub2-1
the amount of depreciation allowances of assets, losses from their retirement and losses from their transfer;
machine translation, not official
**（２）** 負債の利子の額その他これに類するものとして政令で定める金額
art-59-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-4/sub-1/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-1/sub2-2
the amount of interest on liabilities and other amounts specified by Cabinet Order as being similar thereto;
machine translation, not official
**ロ** 各事業年度において事業の用に供した資産につきその取得をするため及びその事業の用に供するために支出した金額（イに掲げる金額を除く。）のうち研究開発に関連する部分の金額として政令で定める金額
art-59-3/par-2/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-4/sub-2
the amount specified by Cabinet Order as the amount of the portion related to research and development, out of the amount expended for acquiring assets used for business in each business year and for using them for business (excluding the amount listed in (a));
machine translation, not official
**五** 適格研究開発費の額 研究開発費の額のうち、次に掲げる金額以外の金額をいう。
art-59-3/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5
amount of qualified research and development expenses: The amount of research and development expenses other than the following amounts:
machine translation, not official
**イ** 特許権譲受等取引（他の者からの適格特許権等の譲受け又は借受け（適格特許権等に該当する特許権に係る専用実施権の他の者による設定、特許を受ける権利に基づいて取得すべき適格特許権等に該当する特許権に係る仮専用実施権の他の者による設定その他他の者が前項の法人に適格特許権等を独占的に使用させる行為を含む。）をいう。以下この条において同じ。）によつて生じた研究開発費の額（特許権譲受等取引以外の取引とあわせて特許権譲受等取引を行つた場合において、その契約において特許権譲受等取引の対価の額が明らかにされていないときは、これらの取引によつて生じた研究開発費の額）
art-59-3/par-2/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-1
the amount of research and development expenses incurred through a patent right acquisition transaction, etc. (meaning the acquisition by transfer or borrowing of qualified patent rights, etc. from another person (including the creation by another person of an exclusive license for a patent right falling under qualified patent rights, etc., the creation by another person of a provisional exclusive license for a patent right falling under qualified patent rights, etc. to be acquired based on the right to obtain a patent, and any other act by which another person allows the corporation referred to in the preceding paragraph to use qualified patent rights, etc. exclusively); the same applies hereinafter in this Article) (where a patent right acquisition transaction, etc. has been conducted together with a transaction other than a patent right acquisition transaction, etc., and the amount of consideration for the patent right acquisition transaction, etc. is not made clear in the contract, the amount of research and development expenses incurred through those transactions);
machine translation, not official
**ロ** 前項の法人に係る関連者（外国法人に限る。）に委託する研究開発（委任契約その他の財務省令で定めるものに該当する契約又は協定により委託する研究開発で、その委託に基づき行われる業務が研究開発に該当するものに限る。）に係る研究開発費の額として政令で定める金額
art-59-3/par-2/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-2
the amount specified by Cabinet Order as the amount of research and development expenses pertaining to research and development commissioned to a related party (limited to a foreign corporation) of the corporation referred to in the preceding paragraph (limited to research and development commissioned under a contract or agreement falling under a mandate contract or other contract specified by Order of the Ministry of Finance, where the work performed based on that commission falls under research and development);
machine translation, not official
**ハ** 前項の法人が内国法人である場合の当該法人の法人税法第六十九条第四項第一号に規定する国外事業所等を通じて行う事業に係る研究開発費の額（イ及びロに掲げる金額を除く。）
art-59-3/par-2/item-5/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5/sub-3
where the corporation referred to in the preceding paragraph is a domestic corporation, the amount of research and development expenses pertaining to business conducted through a foreign office, etc. prescribed in Article 69, paragraph (4), item (i) of the Corporation Tax Act of that corporation (excluding the amounts listed in (a) and (b)).
machine translation, not official
**第三項** 第一項の法人である通算法人の各事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）について同項の規定を適用する場合には、同項第二号に掲げる金額は、当該通算法人及び他の通算法人（同日において当該通算法人との間に通算完全支配関係があるものに限る。）の当該事業年度又は同日に終了する事業年度の法人税法第六十四条の五第一項に規定する通算前所得金額及び通算前欠損金額を基礎として同条及び同法第六十四条の七の規定により計算した当該通算法人の所得の金額として政令で定める金額とする。
art-59-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-3
Where the provisions of paragraph (1) are applied to each business year of a group tax sharing corporation that is a corporation referred to in that paragraph (limited to a business year ending on the day of the end of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), the amount listed in item (ii) of that paragraph is the amount specified by Cabinet Order as the amount of income of that group tax sharing corporation calculated pursuant to the provisions of Article 64-5 and Article 64-7 of the Corporation Tax Act on the basis of the income before group tax sharing and the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of that Act for that business year, or for the business year ending on that day, of that group tax sharing corporation and the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with that group tax sharing corporation on that day).
machine translation, not official
**第四項** 第一項の法人が、各事業年度において、当該法人に係る関連者との間で特許権譲受等取引を行つた場合に、当該特許権譲受等取引につき当該法人が当該関連者に支払う対価の額が独立企業間価格に満たないときは、当該法人の当該事業年度以後の各事業年度における同項の規定の適用については、当該特許権譲受等取引は、独立企業間価格で行われたものとみなす。
art-59-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
Where a corporation referred to in paragraph (1) has, in any business year, conducted a patent right acquisition transaction, etc. with a related party of that corporation, if the amount of consideration paid by that corporation to that related party for that patent right acquisition transaction, etc. is less than the arm's length price, that patent right acquisition transaction, etc. is deemed to have been conducted at the arm's length price with regard to the application of the provisions of that paragraph for that business year and each subsequent business year of that corporation.
machine translation, not official
**第五項** 前項に規定する独立企業間価格とは、特許権譲受等取引の対価の額について第六十六条の四第二項に規定する方法に準じて算定した金額（当該特許権譲受等取引が同条第一項に規定する国外関連取引である場合には、同項に規定する独立企業間価格）をいう。
art-59-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-5
The arm's length price prescribed in the preceding paragraph means the amount calculated for the amount of consideration for a patent right acquisition transaction, etc. in a manner equivalent to the methods prescribed in Article 66-4, paragraph (2) (where that patent right acquisition transaction, etc. is a transaction with a foreign affiliate prescribed in paragraph (1) of that Article, the arm's length price prescribed in that paragraph).
machine translation, not official
**第六項** 第一項の法人が当該法人に係る関連者との特許権譲受等取引を他の者（当該法人に係る他の関連者を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との特許権譲受等取引は、当該法人と当該関連者との間で行われた特許権譲受等取引とみなして、第四項の規定を適用する。
art-59-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-6
In the case specified by Cabinet Order as the case where a corporation referred to in paragraph (1) conducts a patent right acquisition transaction, etc. with a related party of that corporation via another person (excluding any other related party of that corporation; hereinafter referred to in this paragraph as a "non-affiliate"), the patent right acquisition transaction, etc. between that corporation and that non-affiliate is deemed to be a patent right acquisition transaction, etc. conducted between that corporation and that related party, and the provisions of paragraph (4) apply.
machine translation, not official
**第七項** 第一項の規定の適用を受けようとする法人が、当該事業年度において、当該法人に係る関連者との間で特許権譲受等取引（第六十六条の四第一項に規定する国外関連取引に該当するものを除く。以下第十一項までにおいて同じ。）を行つた場合には、当該特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度（当該特許権譲受等取引を行つた事業年度が令和七年四月一日前に開始した事業年度である場合には、同日以後最初に開始する事業年度）の法人税法第七十四条第一項又は第百四十四条の六第一項若しくは第二項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-59-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
Where a corporation that seeks the application of the provisions of paragraph (1) has, in the relevant business year, conducted a patent right acquisition transaction, etc. (excluding one that falls under a transaction with a foreign affiliate prescribed in Article 66-4, paragraph (1); the same applies hereinafter through paragraph (11)) with a related party of that corporation, the corporation must prepare or obtain the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to that patent right acquisition transaction, etc. (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form or any other form that cannot be perceived by the human senses; the same applies hereinafter in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record) by the due date for filing the return under Article 74, paragraph (1) or Article 144-6, paragraph (1) or paragraph (2) of the Corporation Tax Act for that business year (where the business year in which that patent right acquisition transaction, etc. was conducted is a business year that began before April 1, 2025, the first business year beginning on or after that date), and must retain them as specified by Order of the Ministry of Finance.
machine translation, not official
**第八項** 前項の法人が当該事業年度の前事業年度において当該法人に係る一の関連者との間で行つた特許権譲受等取引（前事業年度がない場合その他の政令で定める場合には、当該事業年度において当該法人と当該一の関連者との間で行つた特許権譲受等取引）につき当該一の関連者に支払う対価の額の合計額が三億円未満である場合又は当該法人が前事業年度において当該一の関連者との間で行つた特許権譲受等取引がない場合として政令で定める場合における当該法人が当該事業年度において当該一の関連者との間で行つた特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類及び前項の法人が当該事業年度において当該法人に係る関連者との間で行つた特許権譲受等取引により研究開発費の額が生じない場合又は当該特許権譲受等取引により生ずる研究開発費の額が第一項の規定により損金の額に算入される金額の計算の基礎となることが見込まれない場合における当該特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-59-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-8
The provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. conducted by a corporation referred to in the preceding paragraph with a single related party in the relevant business year, in the case where the total amount of consideration paid to that single related party for the patent right acquisition transactions, etc. conducted by that corporation with that single related party in the business year preceding the relevant business year (where there is no preceding business year or in any other case specified by Cabinet Order, the patent right acquisition transactions, etc. conducted by that corporation with that single related party in the relevant business year) is less than 300 million yen, or in the case specified by Cabinet Order as the case where there were no patent right acquisition transactions, etc. conducted by that corporation with that single related party in the preceding business year, nor to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. conducted by a corporation referred to in the preceding paragraph with a related party of that corporation in the relevant business year, in the case where no amount of research and development expenses arises from those patent right acquisition transactions, etc. or where the amount of research and development expenses arising from those patent right acquisition transactions, etc. is not expected to form the basis for calculating the amount to be included in deductible expenses pursuant to the provisions of paragraph (1).
machine translation, not official
**第九項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化対象特許権譲受等取引（前項の規定の適用がある特許権譲受等取引以外の特許権譲受等取引をいう。以下この項において同じ。）に係る第七項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は法人に各事業年度における同時文書化対象特許権譲受等取引に係る第四項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該法人の各事業年度における同時文書化対象特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化対象特許権譲受等取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-59-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation, has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (7) pertaining to a patent acquisition transaction, etc. subject to contemporaneous documentation (meaning a patent right acquisition transaction, etc. other than a patent right acquisition transaction, etc. to which the provisions of the preceding paragraph apply; the same applies hereinafter in this paragraph) in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (4) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to a patent acquisition transaction, etc. subject to contemporaneous documentation in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent acquisition transaction, etc. subject to contemporaneous documentation of that corporation in each business year, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that corporation pertaining to that patent acquisition transaction, etc. subject to contemporaneous documentation, inspect the books and documents concerning that business (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those books and documents, that electronic or magnetic record; the same applies hereinafter in this Article), or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化免除特許権譲受等取引（第八項の規定の適用がある特許権譲受等取引をいう。以下この項において同じ。）に係る第四項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該法人の各事業年度における同時文書化免除特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該同時文書化免除特許権譲受等取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-59-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation, has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (4) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to a patent acquisition transaction, etc. exempt from contemporaneous documentation (meaning a patent right acquisition transaction, etc. to which the provisions of paragraph (8) apply; the same applies hereinafter in this paragraph) in each business year (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent acquisition transaction, etc. exempt from contemporaneous documentation of that corporation in each business year, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that corporation pertaining to that patent acquisition transaction, etc. exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof).
machine translation, not official
**第十一項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人の特許権譲受等取引に係る第四項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-59-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-11
The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a corporation may, if it is necessary for calculating the arm's length price prescribed in paragraph (4) pertaining to the patent right acquisition transactions, etc. of the corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第十二項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-59-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-12
The authority of the relevant official under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of a criminal investigation.
machine translation, not official
**第十三項** 国税庁、国税局又は税務署の当該職員は、第九項又は第十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-59-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-13
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (9) or paragraph (10), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十四項** 第六十六条の四第八項から第十五項まで及び第二十六項から第三十項までの規定は、法人が当該法人に係る関連者との間で行つた特許権譲受等取引につき、第四項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第八項 特定無形資産国外関連取引 特定特許権譲受等取引
の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用させる一切の行為を含む。）又はこれらに類似する に係る
第二項各号 第二項各号（第五十九条の三第五項の規定により準じて算定する場合を含む。）
を第一項 を同条第四項
事業年度の 事業年度以後の各事業年度の
ならば第一項 ならば第五十九条の三第四項
第六十六条の四第九項 特定無形資産国外関連取引 特定特許権譲受等取引
第二十五項の規定により各事業年度において 第五十九条の三第十五項の規定により
当該事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。同項において同じ。） 確定申告書等
第六十六条の四第十項 特定無形資産国外関連取引 特定特許権譲受等取引
第六十六条の四第十一項 同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引 同時文書化対象特許権譲受等取引（国外関連取引に該当する第五十九条の三第二項第五号イに規定する特許権譲受等取引のうち第七項の規定の適用がないもの及び同条第九項に規定する同時文書化対象特許権譲受等取引
第六項 第六項若しくは同条第七項
第六十六条の四第十二項 同時文書化対象国外関連取引 同時文書化対象特許権譲受等取引
第六項 第六項若しくは第五十九条の三第七項
第一項 同条第四項
事業年度の 事業年度以後の各事業年度の
第六十六条の四第十二項第一号 若しくはハ 若しくはハ（第五十九条の三第五項の規定により準じて算定する場合を含む。以下この号において同じ。）
同項第二号 第二項第二号
第六十六条の四第十二項第二号 第二項第一号ニ 第二項第一号ニ（第五十九条の三第五項の規定により準じて算定する場合を含む。）
同項第二号 第二項第二号
第六十六条の四第十三項 同時文書化対象国外関連取引 同時文書化対象特許権譲受等取引
第六十六条の四第十四項 同時文書化免除国外関連取引 同時文書化免除特許権譲受等取引
第七項の規定の適用がある国外関連取引 国外関連取引に該当する第五十九条の三第二項第五号イに規定する特許権譲受等取引のうち第七項の規定の適用があるもの及び同条第十項に規定する同時文書化免除特許権譲受等取引
第一項 同条第四項
事業年度の 事業年度以後の各事業年度の
第六十六条の四第十五項 同時文書化免除国外関連取引 同時文書化免除特許権譲受等取引
第六十六条の四第二十六項 同項の 第五十九条の三第四項の
第六十六条の四第二十七項 租税特別措置法第六十六条の四第二十七項（ 租税特別措置法第五十九条の三第十四項（特許権等の譲渡等による所得の課税の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の 及び租税特別措置法第五十九条の三第十四項において準用する同法第六十六条の四第二十七項の
及び同法 及び同法第五十九条の三第十四項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第五十九条の三第十四項において準用する同法
（租税特別措置法 （租税特別措置法第五十九条の三第十四項において準用する同法
並びに租税特別措置法 並びに租税特別措置法第五十九条の三第十四項において準用する同法
、租税特別措置法 、租税特別措置法第五十九条の三第十四項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項 を第一項 を第五十九条の三第四項
第六十六条の四第三十項 租税特別措置法 租税特別措置法第五十九条の三第十四項（特許権等の譲渡等による所得の課税の特例）において準用する同法
同法第六十六条の四第二十七項 同法第五十九条の三第十四項において準用する同法第六十六条の四第二十七項
art-59-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
The provisions of Article 66-4, paragraphs (8) through (15) and paragraphs (26) through (30) apply mutatis mutandis where the provisions of paragraph (4) are applied to a patent right acquisition transaction, etc. conducted by a corporation with a related party of that corporation. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 66-4, paragraph (8) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
transfer or lending of (including the creation of rights pertaining to specified intangible assets and any other act of allowing another person to use specified intangible assets), or a transaction similar to these involving transaction pertaining to
the items of paragraph (2) the items of paragraph (2) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5))
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
would be deemed to be the arm's length price prescribed in paragraph (1) would be deemed to be the arm's length price prescribed in Article 59-3, paragraph (4)
Article 66-4, paragraph (9) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
pursuant to the provisions of paragraph (25) in each business year pursuant to the provisions of Article 59-3, paragraph (15)
the final return for that business year (meaning the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act; the same applies in that paragraph) the final return, etc.
Article 66-4, paragraph (10) transaction with a foreign affiliate involving specified intangible assets specified patent right acquisition transaction, etc.
Article 66-4, paragraph (11) transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply patent acquisition transaction, etc. subject to contemporaneous documentation (meaning a patent right acquisition transaction, etc. prescribed in Article 59-3, paragraph (2), item (v), (a) that falls under a transaction with a foreign affiliate and to which the provisions of paragraph (7) do not apply, and a patent acquisition transaction, etc. subject to contemporaneous documentation prescribed in paragraph (9) of that Article
paragraph (6) paragraph (6) or paragraph (7) of that Article
Article 66-4, paragraph (12) transaction with a foreign affiliate subject to contemporaneous documentation patent acquisition transaction, etc. subject to contemporaneous documentation
paragraph (6) paragraph (6) or Article 59-3, paragraph (7)
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
Article 66-4, paragraph (12), item (i) or (c) or (c) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5); the same applies hereinafter in this item)
item (ii) of that paragraph paragraph (2), item (ii)
Article 66-4, paragraph (12), item (ii) paragraph (2), item (i), (d) paragraph (2), item (i), (d) (including where calculated in a manner equivalent thereto pursuant to the provisions of Article 59-3, paragraph (5))
item (ii) of that paragraph paragraph (2), item (ii)
Article 66-4, paragraph (13) transaction with a foreign affiliate subject to contemporaneous documentation patent acquisition transaction, etc. subject to contemporaneous documentation
Article 66-4, paragraph (14) transaction with a foreign affiliate exempt from contemporaneous documentation patent acquisition transaction, etc. exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply a patent right acquisition transaction, etc. prescribed in Article 59-3, paragraph (2), item (v), (a) that falls under a transaction with a foreign affiliate and to which the provisions of paragraph (7) apply, and a patent acquisition transaction, etc. exempt from contemporaneous documentation prescribed in paragraph (10) of that Article
paragraph (1) paragraph (4) of that Article
of the business year of the business year and each subsequent business year
Article 66-4, paragraph (15) transaction with a foreign affiliate exempt from contemporaneous documentation patent acquisition transaction, etc. exempt from contemporaneous documentation
Article 66-4, paragraph (26) of that paragraph of Article 59-3, paragraph (4)
Article 66-4, paragraph (27) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) (Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.) of that Act (
and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
and that Act and that Act as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
"the preceding Article and the Act on Special Measures Concerning Taxation "the preceding Article and the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
(the Act on Special Measures Concerning Taxation (the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
and the Act on Special Measures Concerning Taxation and the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
, the Act on Special Measures Concerning Taxation , the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28) paragraph (1) Article 59-3, paragraph (4)
Article 66-4, paragraph (30) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) (Special Provisions on Taxation on Income from the Transfer, etc. of Patent Rights, etc.) of that Act
Article 66-4, paragraph (27) of that Act Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 59-3, paragraph (14) of that Act
machine translation, not official
**第十五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載があり、かつ、当該確定申告書等にその損金の額に算入される金額の計算に関する明細書、その損金の額に算入される金額の計算の基礎となつた取引に当該法人に係る関連者との間で行つた特許権譲受等取引がある場合における当該関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類その他財務省令で定める書類（次項において「明細書等」という。）の添付がある場合に限り、適用する。この場合において、第一項の規定により損金の額に算入される金額は、当該申告に係るその損金の額に算入されるべき金額に限るものとする。
art-59-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-15
The provisions of paragraph (1) apply only where the final return, etc. for the business year for which the corporation seeks the application of those provisions contains a statement of the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to those provisions, and a written statement concerning the calculation of the amount to be included in deductible expenses, a document stating, where the transactions forming the basis for the calculation of the amount to be included in deductible expenses include a patent right acquisition transaction, etc. conducted with a related party of the corporation, the name of that related party, the location of its head office or principal office and other matters specified by Order of the Ministry of Finance, and other documents specified by Order of the Ministry of Finance (referred to in the following paragraph as the "detailed statement, etc.") are attached to that final return, etc. In this case, the amount to be included in deductible expenses pursuant to the provisions of paragraph (1) is limited to the amount to be included in deductible expenses pertaining to that statement.
machine translation, not official
**第十六項** 税務署長は、前項の申告の記載又は添付がない確定申告書等の提出があつた場合においても、その記載又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び明細書等の提出があつた場合に限り、第一項の規定を適用することができる。
art-59-3/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-16
Even where a final return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, the district director may apply the provisions of paragraph (1), but only if a document containing that statement and the detailed statement, etc. are submitted.
machine translation, not official
**第十七項** 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する。
art-59-3/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-17
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 the paragraph is to be included in the amount of income, etc. prescribed in these provisions.
machine translation, not official
**第十八項** 第二項及び前三項に定めるもののほか、第一項の規定の適用を受けた法人の利益積立金額の計算、第九項及び第十項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項、第三項から第八項まで、第十一項又は第十四項の規定の適用に関し必要な事項は、政令で定める。
art-59-3/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-18
Beyond what is provided for in paragraph (2) and the preceding three paragraphs, the calculation of the amount of revenue reserves of a corporation to which the provisions of paragraph (1) have been applied, the procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraph (9) and paragraph (10), and other necessary matters concerning the application of the provisions of paragraph (1), paragraphs (3) through (8), paragraph (11) or paragraph (14) are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-59-3/par-1: 第二条第一項第一号の二 → 租税特別措置法 第二条第一項第一号の二 (Article 2, paragraph (1), item (i-2)), 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
- art-59-3/par-1: この項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-1/item-1/sub-1: この号 → 租税特別措置法 第五十九条の三第一項第一号 (Article 59-3, paragraph (1), item (i)), art-59-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-1
- art-59-3/par-2: この条 → 租税特別措置法 第五十九条の三 (Article 59-3), art-59-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
- art-59-3/par-2/item-1: 前項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-2/item-2: 前項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-2/item-2: 第五号 → 租税特別措置法 第五十九条の三第二項第五号 (Article 59-3, paragraph (2), item (v)), art-59-3/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5
- art-59-3/par-2/item-2/sub-2: 官民データ活用推進基本法（平成二十八年法律第百三号）第二条第二項 → e-Gov law 428AC1000000103, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-59-3/par-2/item-2/sub-2: 著作権法（昭和四十五年法律第四十八号）第二条第一項第十号の二 → e-Gov law 345AC0000000048, 第二条第一項第十号の二 (Article 2, paragraph (1), item (x-2)), art-2/par-1/item-10-2 — not held in this collection
- art-59-3/par-2/item-2/sub-2: 同項第一号 → e-Gov law 345AC0000000048, 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-59-3/par-2/item-5/sub-1: 前項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-2/item-5/sub-1: この条 → 租税特別措置法 第五十九条の三 (Article 59-3), art-59-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
- art-59-3/par-2/item-5/sub-2: 前項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-2/item-5/sub-3: 法人税法第六十九条第四項第一号 → 法人税法 第六十九条第四項第一号 (Article 69, paragraph (4), item (i)), art-69/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-4/item-1
- art-59-3/par-2/item-5/sub-3: 前項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-3: 同条 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-59-3/par-3: 法人税法第六十四条の五第一項 → 法人税法 第六十四条の五第一項 (Article 64-5, paragraph (1)), art-64-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1
- art-59-3/par-3: 同法第六十四条の七 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/ja/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-59-3/par-3: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-3: 同項第二号 → 租税特別措置法 第五十九条の三第一項第二号 (Article 59-3, paragraph (1), item (ii)), art-59-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1/item-2
- art-59-3/par-4: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-5: 同条第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-59-3/par-5: 第六十六条の四第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-59-3/par-5: 前項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-6: この項 → 租税特別措置法 第五十九条の三第六項 (Article 59-3, paragraph (6)), art-59-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-6
- art-59-3/par-6: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-6: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-7: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-59-3/par-7: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-59-3/par-7: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-59-3/par-7: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-7: 第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-59-3/par-7: 第十一項 → 租税特別措置法 第五十九条の三第十一項 (Article 59-3, paragraph (11)), art-59-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-11
- art-59-3/par-7: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-7: この条 → 租税特別措置法 第五十九条の三 (Article 59-3), art-59-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
- art-59-3/par-8: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-8: 前項 → 租税特別措置法 第五十九条の三第七項 (Article 59-3, paragraph (7)), art-59-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
- art-59-3/par-8: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-9: 前項 → 租税特別措置法 第五十九条の三第八項 (Article 59-3, paragraph (8)), art-59-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-8
- art-59-3/par-9: 第十四項 → 租税特別措置法 第五十九条の三第十四項 (Article 59-3, paragraph (14)), art-59-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
- art-59-3/par-9: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-59-3/par-9: 第七項 → 租税特別措置法 第五十九条の三第七項 (Article 59-3, paragraph (7)), art-59-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
- art-59-3/par-9: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-9: この項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-9: この条 → 租税特別措置法 第五十九条の三 (Article 59-3), art-59-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3 · https://japanlaw.org/l/332AC0000000026/art-59-3
- art-59-3/par-10: この項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-10: 第八項 → 租税特別措置法 第五十九条の三第八項 (Article 59-3, paragraph (8)), art-59-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-8
- art-59-3/par-10: 第十四項 → 租税特別措置法 第五十九条の三第十四項 (Article 59-3, paragraph (14)), art-59-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
- art-59-3/par-10: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-59-3/par-10: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-11: 前二項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-11: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-11: 前二項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-12: 前三項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-12: 前三項 → 租税特別措置法 第五十九条の三第十一項 (Article 59-3, paragraph (11)), art-59-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-11
- art-59-3/par-12: 前三項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-13: 第十項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-13: 第九項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-14: 法人税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-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-59-3/par-14: 同条第十項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-14: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- art-59-3/par-14: 第二十六項から第三十項まで → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-59-3/par-14: 第六十六条の四第十二項第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-59-3/par-14: 前条 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- art-59-3/par-14: 第二十六項から第三十項まで → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- art-59-3/par-14: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-59-3/par-14: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-59-3/par-14: 第二十六項から第三十項まで → 租税特別措置法 第六十六条の四第三十項 (Article 66-4, paragraph (30)), art-66-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
- art-59-3/par-14: 第二項第二号 → 租税特別措置法 第六十六条の四第二項第二号 (Article 66-4, paragraph (2), item (ii)), art-66-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-2
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-59-3/par-14: 租税特別措置法第五十九条の三第十四項 → 租税特別措置法 第五十九条の三第十四項 (Article 59-3, paragraph (14)), art-59-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
- art-59-3/par-14: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-59-3/par-14: 第五十九条の三第五項 → 租税特別措置法 第五十九条の三第五項 (Article 59-3, paragraph (5)), art-59-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-5
- art-59-3/par-14: 第四項 → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-14: 第五十九条の三第十五項 → 租税特別措置法 第五十九条の三第十五項 (Article 59-3, paragraph (15)), art-59-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-15
- art-59-3/par-14: 第五十九条の三第七項 → 租税特別措置法 第五十九条の三第七項 (Article 59-3, paragraph (7)), art-59-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-59-3/par-14: 第二十五項 → 租税特別措置法 第六十六条の四第二十五項 (Article 66-4, paragraph (25)), art-66-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
- art-59-3/par-14: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-59-3/par-14: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-59-3/par-14: 同条第九項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-14: 第六十六条の四第十二項第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-59-3/par-14: 第二十六項から第三十項まで → 租税特別措置法 第六十六条の四第二十九項 (Article 66-4, paragraph (29)), art-66-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- art-59-3/par-14: 第二十六項から第三十項まで → 租税特別措置法 第六十六条の四第二十六項 (Article 66-4, paragraph (26)), art-66-4/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
- art-59-3/par-14: 第五十九条の三第二項第五号 → 租税特別措置法 第五十九条の三第二項第五号 (Article 59-3, paragraph (2), item (v)), art-59-3/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2/item-5
- art-59-3/par-14: 第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-59-3/par-15: 次項 → 租税特別措置法 第五十九条の三第十六項 (Article 59-3, paragraph (16)), art-59-3/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-16
- art-59-3/par-15: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-16: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-16: 前項 → 租税特別措置法 第五十九条の三第十五項 (Article 59-3, paragraph (15)), art-59-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-15
- art-59-3/par-17: 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-59-3/par-17: 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-59-3/par-17: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-18: 第十項 → 租税特別措置法 第五十九条の三第十項 (Article 59-3, paragraph (10)), art-59-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-10
- art-59-3/par-18: 前三項 → 租税特別措置法 第五十九条の三第十六項 (Article 59-3, paragraph (16)), art-59-3/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-16
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第六項 (Article 59-3, paragraph (6)), art-59-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-6
- art-59-3/par-18: 第一項 → 租税特別措置法 第五十九条の三第一項 (Article 59-3, paragraph (1)), art-59-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-1
- art-59-3/par-18: 第十一項 → 租税特別措置法 第五十九条の三第十一項 (Article 59-3, paragraph (11)), art-59-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-11
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第八項 (Article 59-3, paragraph (8)), art-59-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-8
- art-59-3/par-18: 第十四項 → 租税特別措置法 第五十九条の三第十四項 (Article 59-3, paragraph (14)), art-59-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-14
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第五項 (Article 59-3, paragraph (5)), art-59-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-5
- art-59-3/par-18: 前三項 → 租税特別措置法 第五十九条の三第十五項 (Article 59-3, paragraph (15)), art-59-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-15
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第四項 (Article 59-3, paragraph (4)), art-59-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-4
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第七項 (Article 59-3, paragraph (7)), art-59-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-7
- art-59-3/par-18: 前三項 → 租税特別措置法 第五十九条の三第十七項 (Article 59-3, paragraph (17)), art-59-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-17
- art-59-3/par-18: 第九項 → 租税特別措置法 第五十九条の三第九項 (Article 59-3, paragraph (9)), art-59-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-9
- art-59-3/par-18: 第二項 → 租税特別措置法 第五十九条の三第二項 (Article 59-3, paragraph (2)), art-59-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-3/par-2
- art-59-3/par-18: 第三項から第八項まで → 租税特別措置法 第五十九条の三第三項 (Article 59-3, paragraph (3)), art-59-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-59-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-59-3/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-20261007T211206-126, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-127, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-128, 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