# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（所得税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4231-114/art-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48 - 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. --- ### 第四十八条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax caption: machine translation, not official suppl-4231-114/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48 **第一項** 附則第四十五条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第十条の二の二第三項又は第四項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第十条の二の二第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を 第二項 又は第十条の五の三第四項 、第十条の五の三第四項又は旧効力措置法第十条の二の二第四項 第三項 若しくは第十条の五の三第五項 、第十条の五の三第五項若しくは旧効力措置法第十条の二の二第五項 suppl-4231-114/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48/par-1 With regard to the application of the provisions of Article 10-6 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 45 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 10-2-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (or, for the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii)) Paragraph (2) or Article 10-5-3, paragraph (4) , Article 10-5-3, paragraph (4) or Article 10-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force Paragraph (3) or Article 10-5-3, paragraph (5) , Article 10-5-3, paragraph (5) or Article 10-2-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official --- ## Cites - suppl-4231-114/art-48/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-48/par-1: 附則第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4231-114/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2 --- ## 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-20261007T211206-523, 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