# 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)（雇用者給与等支給額が増加した場合の所得税額の特別控除に関する経過措置） — address `suppl-4291-4/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-4291-4/art-48
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/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.

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### 第四十八条（雇用者給与等支給額が増加した場合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 the Amount of Salaries, etc. Paid to Employees Has Increased
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48</sup>

**第一項**  新租税特別措置法第十条の五の四（第四項を除く。）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。
<sup>suppl-4291-4/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48/par-1</sup>
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) 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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4291-4/art-48/par-1: 新租税特別措置法第十条の五の四 → 租税特別措置法 第十条の五の四 (Article 10-5-4), art-10-5-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4

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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-20261007T211206-582, 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