# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（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-5021-8/art-59` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59 - 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. --- ### 第五十九条（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-5021-8/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59 **第一項** 新租税特別措置法第十条の六第五項の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。 suppl-5021-8/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-1 The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years. machine translation, not official **第二項** 施行日から附則第一条第九号に定める日の前日までの間における新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。 第一項第十一号 第十条の五の四第一項 前条第一項 第一項第十二号 第十条の五の四第二項 前条第二項 第一項第十三号及び第十四号 十三　前条第三項の規定　同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 十四　前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額 十三　前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定　当該各号に定める金額に類するものとして政令で定める金額 第五項 、第六号又は第十三号 又は第六号 第五項第一号 第十条の五の四第三項第五号 前条第三項第五号 第五項第二号 第十条の五の四第三項第七号 前条第三項第七号 第六項 、第十条の四第六項及び前条第六項 及び第十条の四第六項 suppl-5021-8/art-59/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-59/par-2 With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (1), item (xi) Article 10-5-4, paragraph (1) paragraph (1) of the preceding Article Paragraph (1), item (xii) Article 10-5-4, paragraph (2) paragraph (2) of the preceding Article Paragraph (1), items (xiii) and (xiv) (xiii) the provisions of paragraph (3) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph (xiv) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items (xiii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions concerning the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in the respective items Paragraph (5) , item (vi) or item (xiii) or item (vi) Paragraph (5), item (i) Article 10-5-4, paragraph (3), item (v) paragraph (3), item (v) of the preceding Article Paragraph (5), item (ii) Article 10-5-4, paragraph (3), item (vii) paragraph (3), item (vii) of the preceding Article Paragraph (6) , Article 10-4, paragraph (6) and paragraph (6) of the preceding Article and Article 10-4, paragraph (6) machine translation, not official --- ## Cites - suppl-5021-8/art-59/par-1: 新租税特別措置法第十条の六第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - suppl-5021-8/art-59/par-2: 第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5 - suppl-5021-8/art-59/par-2: 第五項第一号 → 租税特別措置法 第十条の六第五項第一号 (Article 10-6, paragraph (5), item (i)), art-10-6/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-1 - suppl-5021-8/art-59/par-2: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 - suppl-5021-8/art-59/par-2: 新租税特別措置法第十条の六 → 租税特別措置法 第十条の六 (Article 10-6), art-10-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6 - suppl-5021-8/art-59/par-2: 第十条の四第六項 → 租税特別措置法 第十条の四第六項 (Article 10-4, paragraph (6)), art-10-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-6 - suppl-5021-8/art-59/par-2: 第十条の五の四第三項第五号 → 租税特別措置法 第十条の五の四第四項第六号 (Article 10-5-4, paragraph (4), item (vi)), art-10-5-4/par-4/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-4/par-4/item-6 - suppl-5021-8/art-59/par-2: 第五項第二号 → 租税特別措置法 第十条の六第五項第二号 (Article 10-6, paragraph (5), item (ii)), art-10-6/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5/item-2 - suppl-5021-8/art-59/par-2: 第十四号 → 租税特別措置法 第十条の六第一項第十号 (Article 10-6, paragraph (1), item (x)), art-10-6/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10 - suppl-5021-8/art-59/par-2: 第六項 → 租税特別措置法 第十条の六第六項 (Article 10-6, paragraph (6)), art-10-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-6 - suppl-5021-8/art-59/par-2: 第一項第十一号 → 租税特別措置法 第十条の六第一項第八号 (Article 10-6, paragraph (1), item (viii)), art-10-6/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-8 - suppl-5021-8/art-59/par-2: 前条第六項 → 租税特別措置法 第十条の五の六第六項 (Article 10-5-6, paragraph (6)), art-10-5-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-6 - suppl-5021-8/art-59/par-2: 前条第一項 → 租税特別措置法 第十条の五の六第一項 (Article 10-5-6, paragraph (1)), art-10-5-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/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-20261007T211206-613, 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