# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 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: 第五条 (Supplementary Provisions, Article 5)（個人の税額控除に関する経過措置） — address `suppl-3521-9/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-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. --- ### 第五条（個人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Individuals caption: machine translation, not official suppl-3521-9/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5 **第一項** 新法第十条第一項に規定する個人のうち、情報処理振興事業協会等に関する法律（昭和四十五年法律第九十号）第二条第三項に規定する情報処理サービス業及びソフトウエア業を営むもの（当該情報処理サービス業又は当該ソフトウエア業と電子計算機の製造、販売又は貸付けの事業とを併せ営むものを除く。）が昭和五十二年分から昭和五十五年分までの各年分の事業所得の金額の計算上必要経費に算入される電子計算機による情報処理に関する高度の技術の研修で政令で定めるものに係る費用を支出する場合には、新法第十条第二項中「製品の製造又は技術の改良、考案若しくは発明に係る試験研究」とあるのは、「製品の製造又は技術の改良、考案若しくは発明に係る試験研究（電子計算機による情報処理に関する高度の技術の研修で昭和五十二年改正法附則第五条に規定する政令で定めるものを含む。）」として、同条の規定の例による。 suppl-3521-9/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5/par-1 In the case where an individual prescribed in Article 10, paragraph (1) of the New Act who engages in the information processing service business and software business prescribed in Article 2, paragraph (3) of the Act on the Information-technology Promotion Agency, etc. (Act No. 90 of 1970) (excluding an individual who engages in that information processing service business or software business together with the business of manufacturing, selling or leasing computers) incurs expenses for training in advanced techniques of information processing by computer specified by Cabinet Order that are included in necessary expenses in calculating the amount of business income for each year from 1977 to 1980, the provisions of that Article are to govern, with the phrase "experimental research relating to the manufacture of products or the improvement, devising or invention of technology" in Article 10, paragraph (2) of the New Act deemed to be replaced with "experimental research relating to the manufacture of products or the improvement, devising or invention of technology (including training in advanced techniques of information processing by computer specified by Cabinet Order prescribed in Article 5 of the Supplementary Provisions of the 1977 Amending Act)". machine translation, not official --- ## Cites - suppl-3521-9/art-5/par-1: 情報処理振興事業協会等に関する法律（昭和四十五年法律第九十号）第二条第三項 → e-Gov law 345AC0000000090, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-3521-9/art-5/par-1: 昭和五十二年改正法附則第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3521-9/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（個人の税額控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-5/par-1 --- ## 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-20261007T211206-298, 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