# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — address `suppl-4291-4/art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44 - 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. --- ### 第四十四条（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where Experimental Research Is Conducted caption: machine translation, not official suppl-4291-4/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44 **第一項** 新租税特別措置法第十条（第十項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。 suppl-4291-4/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-1 The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (10)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years. machine translation, not official **第二項** 新租税特別措置法第十条第十項、第十条の二第九項及び第十項、第十条の三第八項及び第九項、第十条の四の二第六項、第十条の五第七項、第十条の五の二第八項及び第九項、第十条の五の四第四項並びに第十条の六第四項の規定は、個人が施行日以後に提出する修正申告書若しくは更正請求書に係る所得税又は施行日以後にされる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（施行日前に提出された更正請求書に係るものを除く。）に係る年分の所得税について適用し、個人が施行日前に提出した修正申告書若しくは更正請求書に係る所得税又は施行日前にされた更正（同法第二十四条又は第二十六条の規定による更正をいう。以下同じ。）に係る年分の所得税については、なお従前の例による。 suppl-4291-4/art-44/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-2 The provisions of Article 10, paragraph (10), Article 10-2, paragraphs (9) and (10), Article 10-3, paragraphs (8) and (9), Article 10-4-2, paragraph (6), Article 10-5, paragraph (7), Article 10-5-2, paragraphs (8) and (9), Article 10-5-4, paragraph (4) and Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax pertaining to an amended return or written request for reassessment that an individual files on or after the Effective Date or income tax for the year pertaining to a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern income tax pertaining to an amended return or written request for reassessment that an individual filed before the Effective Date or income tax for the year pertaining to a reassessment made before the Effective Date (meaning a reassessment under the provisions of Article 24 or 26 of that Act; the same applies hereinafter). machine translation, not official --- ## Cites - suppl-4291-4/art-44/par-1: 新租税特別措置法第十条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10 - suppl-4291-4/art-44/par-1: 第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10 - suppl-4291-4/art-44/par-2: 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 - suppl-4291-4/art-44/par-2: 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 - suppl-4291-4/art-44/par-2: 第十条の四の二第六項 → 租税特別措置法 第十条の五第七項 (Article 10-5, paragraph (7)), art-10-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7 - suppl-4291-4/art-44/par-2: 第十条の三第八項 → 租税特別措置法 第十条の三第八項 (Article 10-3, paragraph (8)), art-10-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-8 - suppl-4291-4/art-44/par-2: 第九項 → 租税特別措置法 第十条の三第九項 (Article 10-3, paragraph (9)), art-10-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-9 - suppl-4291-4/art-44/par-2: 新租税特別措置法第十条第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10 - suppl-4291-4/art-44/par-2: 第十条の六第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4 --- ## 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-20261007T211206-581, 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