# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三節の五 (Chapter 3, Section 3-5)

- 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: 第三節の五 (Chapter 3, Section 3-5) — address `ch-3/sec-3-5`
- 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-3-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-5
- 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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## 第三節の五　国家戦略特別区域における指定法人の課税の特例 — Section 3-5 Special Provisions on Taxation of Designated Corporations in National Strategic Special Zones
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-3-5 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-3-5 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-3-5</sup>

### 第六十一条
<sup>art-61 · https://japanlaw.org/ja/special-taxation-measures-act/art-61 · https://japanlaw.org/l/332AC0000000026/art-61</sup>

  **第一項**  青色申告書を提出する内国法人で各事業年度終了の日において国家戦略特別区域法第二十七条の三に規定する法人に該当するもの（国家戦略特別区域法の一部を改正する法律（平成二十八年法律第五十五号）の施行の日から令和十年三月三十一日までの間に同条の指定を受けたものに限る。以下この項及び第三項において「対象内国法人」という。）が、当該各事業年度（当該対象内国法人の設立の日から同日以後五年を経過する日までの期間（当該対象内国法人が合併により設立された法人である場合その他の政令で定める場合には、当該期間のうち政令で定める期間）内に終了する事業年度に限る。以下この条において「対象事業年度」という。）において、国家戦略特別区域法第二条第一項に規定する国家戦略特別区域内において行われる同法第二十七条の三に規定する特定事業（当該国家戦略特別区域以外の地域において行われる当該特定事業に関連する事業として財務省令で定める事業を含む。第三項及び第四項において「特定事業等」という。）に係る所得の金額として政令で定める金額を有する場合には、当該金額の百分の十八に相当する金額は、当該各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。
  <sup>art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1</sup>
  Where a domestic corporation that files a blue return and that, as of the date of the end of each business year, falls under the category of a corporation prescribed in Article 27-3 of the National Strategic Special Zones Act (limited to one that received the designation under that Article during the period from the effective date of the Act Partially Amending the National Strategic Special Zones Act (Act No. 55 of 2016) to March 31, 2028; hereinafter referred to as a "covered domestic corporation" in this paragraph and paragraph (3)) has, in each of those business years (limited to a business year ending within the period from the date of incorporation of the covered domestic corporation to the day on which five years have elapsed from that date (or, in the case where the covered domestic corporation is a corporation incorporated through a merger or in any other case specified by Cabinet Order, the period specified by Cabinet Order out of that period); hereinafter referred to as a "covered business year" in this Article), an amount specified by Cabinet Order as the amount of income pertaining to a specified business prescribed in Article 27-3 of the National Strategic Special Zones Act that is carried out within a National Strategic Special Zone prescribed in Article 2, paragraph (1) of that Act (including a business specified by Order of the Ministry of Finance as a business related to that specified business that is carried out in an area other than that National Strategic Special Zone; referred to as a "specified business, etc." in paragraphs (3) and (4)), the amount equivalent to 18 percent of that amount is included in deductible expenses in calculating the amount of income for each of those covered business years.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、次に掲げる規定の適用を受ける事業年度については、適用しない。
  <sup>art-61/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-2</sup>
  The provisions of the preceding paragraph do not apply to a business year for which the provisions listed in the following items are applied:
  <sup>machine translation, not official</sup>

    **一**  第四十二条の十第一項若しくは第二項又は第四十二条の十一第一項若しくは第二項の規定
    <sup>art-61/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-1</sup>
    the provisions of Article 42-10, paragraph (1) or paragraph (2) or Article 42-11, paragraph (1) or paragraph (2);
    <sup>machine translation, not official</sup>

    **二**  第四十二条の十第一項又は第四十二条の十一第一項の規定に係る第五十二条の二第一項又は第四項の規定
    <sup>art-61/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-2</sup>
    the provisions of Article 52-2, paragraph (1) or paragraph (4) pertaining to the provisions of Article 42-10, paragraph (1) or Article 42-11, paragraph (1);
    <sup>machine translation, not official</sup>

    **三**  第四十二条の十第一項又は第四十二条の十一第一項の規定に係る第五十二条の三第一項から第三項まで、第十一項又は第十二項の規定
    <sup>art-61/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-3</sup>
    the provisions of Article 52-3, paragraphs (1) through (3), paragraph (11), or paragraph (12) pertaining to the provisions of Article 42-10, paragraph (1) or Article 42-11, paragraph (1);
    <sup>machine translation, not official</sup>

    **四**  第五十九条の三第一項又は前条第一項若しくは第二項の規定
    <sup>art-61/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-2/item-4</sup>
    the provisions of Article 59-3, paragraph (1) or of paragraph (1) or paragraph (2) of the preceding Article.
    <sup>machine translation, not official</sup>

  **第三項**  対象内国法人である通算法人について次に掲げる場合に該当する場合には、当該通算法人の対象事業年度（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。以下この項において同じ。）の特定事業等に係る第一項に規定する所得の金額として政令で定める金額は、特定事業等欠損控除前所得金額（当該通算法人及び対象内国法人である他の通算法人（当該対象事業年度終了の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。第一号及び次項において「他の対象通算法人」という。）の特定事業等により生じた所得のみについて法人税を課するものとした場合における対象事業年度又は同日に終了する事業年度（以下この項において「対象事業年度等」という。）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として政令で定める金額（以下この項及び次項においてそれぞれ「通算前所得金額」及び「通算前欠損金額」という。）を基礎として同条の規定により計算した当該通算法人の特定事業等に係る所得の金額として政令で定める金額をいう。）に相当する金額（当該金額が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。第二号及び次項において「他の通算法人」という。）の当該対象事業年度等の通算前所得金額及び通算前欠損金額を基礎として同条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（以下この項において「欠損控除前所得金額」という。）を超える場合には、当該欠損控除前所得金額に相当する金額）とする。
  <sup>art-61/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3</sup>
  In the case where a group tax sharing corporation that is a covered domestic corporation falls under the following cases, the amount specified by Cabinet Order as the amount of income prescribed in paragraph (1) pertaining to the specified business, etc. for the covered business year of the group tax sharing corporation (limited to one ending on the date of the end of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter the same applies in this paragraph) is the amount equivalent to the specified business, etc. income before loss deduction (meaning the amount specified by Cabinet Order as the amount of income pertaining to the specified business, etc. of the group tax sharing corporation calculated pursuant to the provisions of Article 64-5 of the Corporation Tax Act on the basis of the amounts specified by Cabinet Order as the income before group tax sharing and the deficit before group tax sharing prescribed in paragraph (1) of that Article (hereinafter referred to as the "income before group tax sharing" and the "deficit before group tax sharing", respectively, in this paragraph and the following paragraph) for the covered business year or the business year ending on that date (hereinafter referred to as the "covered business year, etc." in this paragraph) in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of the group tax sharing corporation and of the other group tax sharing corporations that are covered domestic corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of the date of the end of the covered business year; referred to as "other covered group tax sharing corporations" in item (i) and the following paragraph)) (or, where that amount exceeds the amount specified by Cabinet Order as the amount of income of the group tax sharing corporation calculated pursuant to the provisions of that Article on the basis of the income before group tax sharing and the deficit before group tax sharing for that covered business year, etc. of the group tax sharing corporation and of the other group tax sharing corporations (limited to those that have a group tax sharing full controlling interest with the group tax sharing corporation as of that date; referred to as "other group tax sharing corporations" in item (ii) and the following paragraph) (hereinafter referred to as the "income before loss deduction" in this paragraph), the amount equivalent to that income before loss deduction).
  <sup>machine translation, not official</sup>

    **一**  他の対象通算法人の他の事業年度（当該通算法人の対象事業年度終了の日に終了する事業年度をいう。次号及び次項において同じ。）において特定事業等に係る通算前欠損金額が生ずる場合
    <sup>art-61/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-1</sup>
    where a deficit before group tax sharing pertaining to the specified business, etc. arises in the other business year of another covered group tax sharing corporation (the other business year meaning a business year ending on the date of the end of the covered business year of the group tax sharing corporation; the same applies in the following item and the following paragraph);
    <sup>machine translation, not official</sup>

    **二**  他の通算法人の他の事業年度において通算前欠損金額が生ずる場合
    <sup>art-61/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-2</sup>
    where a deficit before group tax sharing arises in the other business year of any other group tax sharing corporation.
    <sup>machine translation, not official</sup>

  **第四項**  前項の場合において、他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人の他の事業年度の通算前所得金額若しくは通算前欠損金額が当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額（それぞれ他の対象通算法人の他の事業年度の確定申告書等（期限後申告書を除く。以下この項において同じ。）に添付された書類に当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における当該他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額として記載された金額又は他の通算法人の他の事業年度の確定申告書等に添付された書類に当該他の通算法人の当該他の事業年度の通算前所得金額若しくは通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なるときは、当初特定事業等通算前所得金額若しくは当初特定事業等通算前欠損金額又は当初通算前所得金額若しくは当初通算前欠損金額を当該他の対象通算法人の特定事業等により生じた所得のみについて法人税を課するものとした場合における他の事業年度の通算前所得金額若しくは通算前欠損金額として政令で定める金額又は他の通算法人の他の事業年度の通算前所得金額若しくは通算前欠損金額とみなす。
  <sup>art-61/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4</sup>
  In the case referred to in the preceding paragraph, where the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of another covered group tax sharing corporation, or the income before group tax sharing or the deficit before group tax sharing for the other business year of another group tax sharing corporation, differs from the initially reported specified business, etc. income before group tax sharing or the initially reported specified business, etc. deficit before group tax sharing, or from the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount (meaning, respectively, the amount stated, in the document attached to the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) for the other business year of another covered group tax sharing corporation, as the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for that other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of that other covered group tax sharing corporation, or the amount stated, in the document attached to the tax return, etc. for the other business year of another group tax sharing corporation, as the income before group tax sharing or the deficit before group tax sharing for that other business year of that other group tax sharing corporation; hereinafter the same applies in this paragraph), the initially reported specified business, etc. income before group tax sharing or the initially reported specified business, etc. deficit before group tax sharing, or the initially reported income before group tax sharing or the initially reported pre-aggregation loss amount, is deemed to be the amount specified by Cabinet Order as the income before group tax sharing or the deficit before group tax sharing for the other business year in the case where corporation tax were to be imposed only on the income generated from the specified business, etc. of that other covered group tax sharing corporation, or the income before group tax sharing or the deficit before group tax sharing for the other business year of the other group tax sharing corporation.
  <sup>machine translation, not official</sup>

  **第五項**  内国法人の第一項の規定の適用を受けた事業年度（当該内国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。以下この項において「適用事業年度」という。）後の各事業年度（以下この項において「調整事業年度」という。）終了の時において、他の通算法人（当該内国法人の当該適用事業年度終了の日（以下この項において「基準日」という。）において当該内国法人との間に通算完全支配関係がある他の内国法人をいう。以下この項において同じ。）のいずれかの基準日に終了する事業年度（以下この項において「他の適用事業年度」という。）において生じた通算前欠損金額（法人税法第六十四条の五第一項に規定する通算前欠損金額をいい、同法第六十四条の六の規定によりないものとされたものを除く。以下この項及び次項において同じ。）が当該他の通算法人の当該他の適用事業年度の確定申告書等に添付された書類に通算前欠損金額として記載された金額を超える場合（その超える部分の金額（以下この項において「通算不足欠損金額」という。）のうちに事実を仮装して経理したところに基づくものがある場合に限る。以下この項において「過大申告の場合」という。）又は他の通算法人のいずれかの他の適用事業年度の確定申告書等（期限後申告書に限る。）に添付された書類に通算前欠損金額として記載された金額（以下この項において「期限後欠損金額」という。）がある場合（以下この項において「期限後欠損金額の場合」という。）において、当該適用事業年度において第一項の規定により損金の額に算入した金額のうち第一号に掲げる金額に第二号に掲げる割合を乗じて計算した金額の百分の十八に相当する金額に達するまでの金額（当該相当する金額につき当該調整事業年度前の各事業年度においてこの項の規定により益金の額に算入された金額がある場合には、その算入された金額の合計額を控除した金額。以下この項において「要加算調整額」という。）があるときは、当該要加算調整額は、当該調整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-61/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5</sup>
  If, at the end of each business year (hereinafter referred to as an "adjustment business year" in this paragraph) following the business year for which the provisions of paragraph (1) have been applied to a domestic corporation (limited to one ending on the date of the end of the business year of the group tax sharing parent corporation pertaining to the domestic corporation; hereinafter referred to as the "business year of application" in this paragraph), the deficit before group tax sharing (meaning the deficit before group tax sharing prescribed in Article 64-5, paragraph (1) of the Corporation Tax Act, excluding that deemed not to exist pursuant to the provisions of Article 64-6 of that Act; hereinafter the same applies in this paragraph and the following paragraph) incurred in the business year ending on the base date (hereinafter referred to as the "other applicable business year" in this paragraph) of any of the other group tax sharing corporations (meaning other domestic corporations that have a group tax sharing full controlling interest with the domestic corporation as of the date of the end of the business year of application of the domestic corporation (hereinafter referred to as the "base date" in this paragraph); hereinafter the same applies in this paragraph) exceeds the amount stated as the deficit before group tax sharing in the document attached to the tax return, etc. for that other applicable business year of that other group tax sharing corporation (limited to the case where the amount of that excess (hereinafter referred to as the "group tax sharing deficit shortfall amount" in this paragraph) includes an amount based on accounting that disguised facts; hereinafter referred to as the "case of an excessive return" in this paragraph), or if there is an amount stated as the deficit before group tax sharing in the document attached to the tax return, etc. (limited to a return filed after the due date) for the other applicable business year of any of the other group tax sharing corporations (hereinafter referred to as the "amount of loss stated in a late return" in this paragraph) (hereinafter referred to as the "case of a loss stated in a late return" in this paragraph), and there is an amount, out of the amount included in deductible expenses pursuant to the provisions of paragraph (1) in that business year of application, up to the amount equivalent to 18 percent of the amount calculated by multiplying the amount listed in item (i) by the ratio listed in item (ii) (where there is an amount included in gross profit pursuant to the provisions of this paragraph in a business year preceding the adjustment business year with regard to that equivalent amount, the amount obtained by deducting the total of the amounts so included; hereinafter referred to as the "amount to be added as an adjustment" in this paragraph), the amount to be added as an adjustment is included in gross profit in calculating the amount of income for the adjustment business year.
  <sup>machine translation, not official</sup>

    **一**  他の通算法人（過大申告の場合又は期限後欠損金額の場合に係るものに限る。次号において「事由該当通算法人」という。）に係る通算不足欠損金額又は期限後欠損金額の合計額
    <sup>art-61/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-1</sup>
    the total of the group tax sharing deficit shortfall amounts or the amounts of loss stated in a late return pertaining to the other group tax sharing corporations (limited to those pertaining to the case of an excessive return or the case of a loss stated in a late return; referred to as a "group tax sharing corporation with a triggering event" in the following item);
    <sup>machine translation, not official</sup>

    **二**  事由該当通算法人につき法人税法第六十四条の五第五項の規定を適用しないものとした場合の当該内国法人の当該適用事業年度の同項の規定を適用した同条第二項に規定する割合
    <sup>art-61/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-2</sup>
    the ratio prescribed in Article 64-5, paragraph (2) of the Corporation Tax Act, as calculated with the provisions of paragraph (5) of that Article applied, of the domestic corporation for the business year of application, in the case where the provisions of Article 64-5, paragraph (5) of that Act were not applied to the group tax sharing corporation with a triggering event.
    <sup>machine translation, not official</sup>

  **第六項**  前項の内国法人の同項に規定する調整事業年度の同項の規定の適用において、同項第一号に規定する事由該当通算法人の同項に規定する他の適用事業年度において生じた通算前欠損金額が既確定通算前欠損金額（当該調整事業年度終了の日以前に提出された当該他の適用事業年度の確定申告書等若しくは修正申告書に添付された書類又は同日以前にされた国税通則法第二十四条若しくは第二十六条の規定による更正に係る同法第二十八条第二項に規定する更正通知書に添付された書類のうち、最も新しいものに通算前欠損金額として記載された金額をいう。以下この項において同じ。）と異なる場合には、当該既確定通算前欠損金額を当該他の適用事業年度において生じた通算前欠損金額とみなす。
  <sup>art-61/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6</sup>
  In the application of the provisions of the preceding paragraph for the adjustment business year prescribed in that paragraph of the domestic corporation referred to in that paragraph, where the deficit before group tax sharing incurred in the other applicable business year prescribed in that paragraph of a group tax sharing corporation with a triggering event prescribed in item (i) of that paragraph differs from the finalized amount of deficit before group tax sharing (meaning the amount stated as the deficit before group tax sharing in the most recent of the documents attached to the tax return, etc. or amended return for that other applicable business year filed on or before the date of the end of that adjustment business year, or of the documents attached to the written notice of reassessment prescribed in Article 28, paragraph (2) of the Act on General Rules for National Taxes pertaining to a reassessment under the provisions of Article 24 or Article 26 of that Act made on or before that date; hereinafter the same applies in this paragraph), the finalized amount of deficit before group tax sharing is deemed to be the deficit before group tax sharing incurred in that other applicable business year.
  <sup>machine translation, not official</sup>

  **第七項**  第三項の通算法人の対象事業年度において、法人税法第六十四条の五第八項の規定の適用がある場合には、第四項の規定は、当該対象事業年度については、適用しない。この場合において、当該対象事業年度を第五項に規定する適用事業年度とする同項の内国法人の同項に規定する調整事業年度については、前二項の規定は、適用がないものとする。
  <sup>art-61/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-7 · https://japanlaw.org/l/332AC0000000026/art-61/par-7</sup>
  Where the provisions of Article 64-5, paragraph (8) of the Corporation Tax Act apply in the covered business year of the group tax sharing corporation referred to in paragraph (3), the provisions of paragraph (4) do not apply to that covered business year. In this case, the provisions of the preceding two paragraphs are not to apply to the adjustment business year prescribed in paragraph (5) of the domestic corporation referred to in that paragraph for which that covered business year is the business year of application prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第八項**  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の添付がある場合に限り、適用する。この場合において、同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。
  <sup>art-61/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-8 · https://japanlaw.org/l/332AC0000000026/art-61/par-8</sup>
  The provisions of paragraph (1) apply only if the tax return, etc. for the business year for which the corporation seeks the application of the provisions of that paragraph contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph, and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses. In this case, the amount to be included in deductible expenses pursuant to the provisions of that paragraph is to be limited to the amount that should be included in deductible expenses as stated in that statement.
  <sup>machine translation, not official</sup>

  **第九項**  税務署長は、前項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同項の明細書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。
  <sup>art-61/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-9 · https://japanlaw.org/l/332AC0000000026/art-61/par-9</sup>
  Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the absence of the statement or attachment, apply the provisions of paragraph (1), only if a document containing that statement and the written statement referred to in that paragraph are submitted.
  <sup>machine translation, not official</sup>

  **第十項**  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、第五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-61/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-10 · https://japanlaw.org/l/332AC0000000026/art-61/par-10</sup>
  With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of a corporation to which the provisions of that paragraph have been applied is to be included in the amount of income, etc. prescribed in those provisions, and, with regard to the application of the provisions of paragraphs (3) and (5) of that Article, the amount included in gross profit pursuant to the provisions of paragraph (5) is not to be included in the amount of income, etc. prescribed in those provisions.
  <sup>machine translation, not official</sup>

  **第十一項**  第二項及び前三項に定めるもののほか、第一項又は第五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第一項又は第三項から第七項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-61/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-11 · https://japanlaw.org/l/332AC0000000026/art-61/par-11</sup>
  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) or paragraph (5) have been applied and other necessary matters concerning the application of the provisions of paragraph (1) or paragraphs (3) through (7) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-61/par-1: 国家戦略特別区域法第二十七条の三 → e-Gov law 425AC0000000107, 第二十七条の三 (Article 27-3), art-27-3 — not held in this collection
- art-61/par-1: 国家戦略特別区域法第二条第一項 → e-Gov law 425AC0000000107, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-61/par-1: 第四項 → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/par-1: この項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-1: 第三項 → 租税特別措置法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
- art-61/par-1: この条 → 租税特別措置法 第六十一条 (Article 61), art-61 — https://japanlaw.org/ja/special-taxation-measures-act/art-61 · https://japanlaw.org/l/332AC0000000026/art-61
- art-61/par-2: 前項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-2/item-1: 第二項 → 租税特別措置法 第四十二条の十第二項 (Article 42-10, paragraph (2)), art-42-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-2
- art-61/par-2/item-1: 第二項 → 租税特別措置法 第四十二条の十一第二項 (Article 42-11, paragraph (2)), art-42-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-2
- art-61/par-2/item-1: 第四十二条の十一第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-61/par-2/item-1: 第四十二条の十第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-61/par-2/item-2: 第四項 → 租税特別措置法 第五十二条の二第四項 (Article 52-2, paragraph (4)), art-52-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-4
- art-61/par-2/item-2: 第五十二条の二第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
- art-61/par-2/item-2: 第四十二条の十一第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-61/par-2/item-2: 第四十二条の十第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-61/par-2/item-3: 第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-3
- art-61/par-2/item-3: 第十一項 → 租税特別措置法 第五十二条の三第十一項 (Article 52-3, paragraph (11)), art-52-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-11
- art-61/par-2/item-3: 第四十二条の十一第一項 → 租税特別措置法 第四十二条の十一第一項 (Article 42-11, paragraph (1)), art-42-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-1
- art-61/par-2/item-3: 第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第一項 (Article 52-3, paragraph (1)), art-52-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-1
- art-61/par-2/item-3: 第十二項 → 租税特別措置法 第五十二条の三第十二項 (Article 52-3, paragraph (12)), art-52-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-12
- art-61/par-2/item-3: 第四十二条の十第一項 → 租税特別措置法 第四十二条の十第一項 (Article 42-10, paragraph (1)), art-42-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-1
- art-61/par-2/item-3: 第五十二条の三第一項から第三項まで → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2
- art-61/par-2/item-4: 第五十九条の三第一項 → 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-61/par-2/item-4: 前条第一項 → 租税特別措置法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/art-60/par-1
- art-61/par-2/item-4: 第二項 → 租税特別措置法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/art-60/par-2
- art-61/par-3: 次項 → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/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-61/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-61/par-3: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-3: この項 → 租税特別措置法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
- art-61/par-3: 第一号 → 租税特別措置法 第六十一条第三項第一号 (Article 61, paragraph (3), item (i)), art-61/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-1
- art-61/par-3: 第二号 → 租税特別措置法 第六十一条第三項第二号 (Article 61, paragraph (3), item (ii)), art-61/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-2
- art-61/par-3/item-1: 次項 → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/par-3/item-1: 次号 → 租税特別措置法 第六十一条第三項第二号 (Article 61, paragraph (3), item (ii)), art-61/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-3/item-2
- art-61/par-4: この項 → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/par-4: 前項 → 租税特別措置法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
- art-61/par-5: 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-61/par-5: 同法第六十四条の六 → 法人税法 第六十四条の六 (Article 64-6), art-64-6 — https://japanlaw.org/ja/corporation-tax-act/art-64-6 · https://japanlaw.org/l/340AC0000000034/art-64-6
- art-61/par-5: 次項 → 租税特別措置法 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6
- art-61/par-5: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-5: 第一号 → 租税特別措置法 第六十一条第五項第一号 (Article 61, paragraph (5), item (i)), art-61/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-1
- art-61/par-5: この項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
- art-61/par-5: 第二号 → 租税特別措置法 第六十一条第五項第二号 (Article 61, paragraph (5), item (ii)), art-61/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-2
- art-61/par-5/item-1: 次号 → 租税特別措置法 第六十一条第五項第二号 (Article 61, paragraph (5), item (ii)), art-61/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-2
- art-61/par-5/item-2: 同条第二項 → 法人税法 第六十四条の五第二項 (Article 64-5, paragraph (2)), art-64-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-2
- art-61/par-5/item-2: 法人税法第六十四条の五第五項 → 法人税法 第六十四条の五第五項 (Article 64-5, paragraph (5)), art-64-5/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-5
- art-61/par-6: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-61/par-6: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-61/par-6: 同法第二十八条第二項 → 国税通則法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-28/par-2 · https://japanlaw.org/l/337AC0000000066/art-28/par-2
- art-61/par-6: この項 → 租税特別措置法 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6
- art-61/par-6: 同項第一号 → 租税特別措置法 第六十一条第五項第一号 (Article 61, paragraph (5), item (i)), art-61/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-5/item-1
- art-61/par-6: 前項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
- art-61/par-7: 法人税法第六十四条の五第八項 → 法人税法 第六十四条の五第八項 (Article 64-5, paragraph (8)), art-64-5/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-8 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-8
- art-61/par-7: 第四項 → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/par-7: 前二項 → 租税特別措置法 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6
- art-61/par-7: 第三項 → 租税特別措置法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
- art-61/par-7: 第五項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
- art-61/par-8: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-9: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-9: 前項 → 租税特別措置法 第六十一条第八項 (Article 61, paragraph (8)), art-61/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-8 · https://japanlaw.org/l/332AC0000000026/art-61/par-8
- art-61/par-10: 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-61/par-10: 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-61/par-10: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-10: 第五項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
- art-61/par-11: 第三項から第七項まで → 租税特別措置法 第六十一条第四項 (Article 61, paragraph (4)), art-61/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/art-61/par-4
- art-61/par-11: 第三項から第七項まで → 租税特別措置法 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/art-61/par-6
- art-61/par-11: 第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1
- art-61/par-11: 第五項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5
- art-61/par-11: 第三項から第七項まで → 租税特別措置法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/art-61/par-3
- art-61/par-11: 前三項 → 租税特別措置法 第六十一条第八項 (Article 61, paragraph (8)), art-61/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-8 · https://japanlaw.org/l/332AC0000000026/art-61/par-8
- art-61/par-11: 第三項から第七項まで → 租税特別措置法 第六十一条第七項 (Article 61, paragraph (7)), art-61/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-7 · https://japanlaw.org/l/332AC0000000026/art-61/par-7
- art-61/par-11: 前三項 → 租税特別措置法 第六十一条第九項 (Article 61, paragraph (9)), art-61/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-9 · https://japanlaw.org/l/332AC0000000026/art-61/par-9
- art-61/par-11: 第二項 → 租税特別措置法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/art-61/par-2
- art-61/par-11: 前三項 → 租税特別措置法 第六十一条第十項 (Article 61, paragraph (10)), art-61/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-10 · https://japanlaw.org/l/332AC0000000026/art-61/par-10

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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-20261007T211206-129, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, 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