# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（地方活力向上地域等において雇用者の数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-5061-8/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-25 - 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. --- ### 第二十五条（地方活力向上地域等において雇用者の数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 Number of Employees Has Increased in Areas for Improving Regional Vitality, etc. caption: machine translation, not official suppl-5061-8/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-25 **第一項** 新租税特別措置法第十条の五の規定は、施行日以後に同条第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受ける個人の当該地方活力向上地域等特定業務施設整備計画について適用し、施行日前に旧租税特別措置法第十条の五第一項に規定する地方活力向上地域等特定業務施設整備計画について同項に規定する計画の認定を受けた個人の当該地方活力向上地域等特定業務施設整備計画については、なお従前の例による。 suppl-5061-8/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-25/par-1 The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtains, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph, and the provisions then in force continue to govern the plan for developing specified business facilities in areas for improving regional vitality, etc. of an individual who obtained, before the Effective Date, the certification of a plan prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a plan for developing specified business facilities in areas for improving regional vitality, etc. prescribed in that paragraph. machine translation, not official --- ## 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-20261007T211206-649, 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