# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79)
- 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: 第七十九条 (Supplementary Provisions, Article 79)（試験研究を行った場合の所得税額の特別控除に関する経過措置） — address `suppl-4181-10/art-79`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79
- 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.
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They are never merged and never substituted for one another.
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### 第七十九条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Has Been Conducted
caption: machine translation, not official
suppl-4181-10/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79
**第一項** 新租税特別措置法第十条の規定は、平成十九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七項第一号に規定する試験研究費の額及び同項第三号に規定する特別試験研究費の額について適用し、平成十八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八項第一号に規定する試験研究費の額、同項第四号に規定する特別試験研究費の額及び同項第六号に規定する特別共同試験研究費の額については、なお従前の例による。
suppl-4181-10/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79/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 (7), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year from 2007 onward, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (8), item (i) of the Former Act on Special Measures Concerning Taxation, the amount of special experimental research expenses prescribed in item (iv) of that paragraph and the amount of special joint experimental research expenses prescribed in item (vi) of that paragraph that are included in necessary expenses in calculating the amount of business income for each year up to 2006.
machine translation, not official
**第二項** 新租税特別措置法第十条第三項又は第五項に規定する個人のこれらの規定の適用を受けようとする年又はその年の前年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一項に規定する試験研究費の額のうち、旧租税特別措置法第十一条の三第一項に規定する開発研究用設備の償却費として必要経費に算入された金額がある場合における新租税特別措置法第十条第三項又は第五項の規定の施行に関し必要な経過措置は、政令で定める。
suppl-4181-10/art-79/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-79/par-2
Necessary transitional measures concerning the enforcement of the provisions of Article 10, paragraph (3) or (5) of the New Act on Special Measures Concerning Taxation in the case where, of the amount of experimental research expenses prescribed in paragraph (1) of that Article that is included in necessary expenses in calculating the amount of business income for the year for which an individual prescribed in paragraph (3) or (5) of that Article seeks the application of those provisions or for each year preceding that year, there is an amount included in necessary expenses as the depreciation allowance for equipment for development research prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第百一条第一項（個人の譲渡所得の課税の特例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-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/par-1
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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-20261007T211206-457, 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