# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — address `suppl-4111-9/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6 - 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. --- ### 第六条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Expenses Have Increased, etc. caption: machine translation, not official suppl-4111-9/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6 **第一項** 新租税特別措置法第十条の規定は、個人の平成十二年以後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同条第三項第一号に規定する試験研究費の額及び同項第四号に規定する特別試験研究費の額について適用し、平成十一年以前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旧租税特別措置法第十条第七項第一号に規定する試験研究費の額、平成十一年三月三十一日以前に個人の事業の用に供した同項第二号に規定する基盤技術開発研究用資産、同年以前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同項第三号に規定する特別試験研究費の額については、なお従前の例による。 suppl-4111-9/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-1 The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in paragraph (3), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iv) of that paragraph that are included in necessary expenses in calculating the amount of business income of an individual for 2000 and subsequent years, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation that is included in necessary expenses in calculating the amount of business income for 1999 and prior years, assets for basic technology development research prescribed in item (ii) of that paragraph that were put to use for an individual's business on or before March 31, 1999, and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that is included in necessary expenses in calculating the amount of business income for that year and prior years. machine translation, not official **第二項** 前項の基盤技術開発研究用資産につき旧租税特別措置法第十条第二項から第四項までの規定の適用がある場合における当該基盤技術開発研究用資産の取得に係る新租税特別措置法第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第三項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第五項の規定の適用については、新租税特別措置法第二十八条の三第十一項中「までの規定」とあるのは「まで並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十条第二項から第四項までの規定」と、新租税特別措置法第三十三条の六第二項、第三十七条の三第三項及び第三十七条の九の二第五項中「までの規定」とあるのは「まで並びに平成十一年旧法第十条第二項から第四項までの規定」とする。 suppl-4111-9/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-2 With regard to the application of the provisions of Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (3) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation concerning the acquisition of the assets for basic technology development research referred to in the preceding paragraph in the case where the provisions of Article 10, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation apply to those assets, the phrase "the provisions of ... through ..." in Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as 'the 1999 Former Act')", and the phrase "the provisions of ... through ..." in Article 33-6, paragraph (2), Article 37-3, paragraph (3) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the 1999 Former Act". machine translation, not official --- ## Cites - suppl-4111-9/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4111-9/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-6/par-2 - 租税特別措置法 附則第二十一条第一項（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-21/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-20261007T211206-393, 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