# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（令和六年分における特別税額控除に関する経過措置） — address `suppl-5061-8/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34 - 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. --- ### 第三十四条（令和六年分における特別税額控除に関する経過措置） — Transitional Measures Concerning Special Tax Credits for 2024 caption: machine translation, not official suppl-5061-8/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34 **第一項** 新租税特別措置法第四十一条の三の三第五項及び第六項の規定は、令和六年六月一日以後に提出する確定申告書に係る同年分の所得税について適用する。 suppl-5061-8/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-1 The provisions of Article 41-3-3, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 pertaining to a final return submitted on or after June 1, 2024. machine translation, not official **第二項** 令和六年六月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の三の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5061-8/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-2 A person who submitted, before June 1, 2024, a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who received, before that date, a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that year, may, if a change arises in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph has been made with respect to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation, make a request for reassessment referred to in Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change arises, within five years from that date. machine translation, not official **第三項** 令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の七の規定の適用については、同条第一項中「第百九十四条第八項」とあるのは「第百九十四条第七項」と、同条第十一項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。 suppl-5061-8/art-34/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-3 With regard to the application of the provisions of Article 41-3-7 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 194, paragraph (8)" in paragraph (1) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (11) of that Article with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)". machine translation, not official **第四項** 新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する居住者及びこれらの規定に規定する給与等の支払者は、令和六年六月一日前においても、新租税特別措置法第四十一条の三の七第五項から第十項まで（同条第六項から第九項までの規定を新租税特別措置法第四十一条の三の八第六項において準用する場合を含む。）並びに第四十一条の三の八第四項及び第五項の規定の例により、新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する申告書の提出その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申告書の提出は、同日においてこれらの規定により行われたものとみなす。 suppl-5061-8/art-34/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-4 A resident prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and a person paying a salary or other wage prescribed in those provisions may, even before June 1, 2024, submit the return prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and carry out other necessary acts in accordance with the provisions of Article 41-3-7, paragraphs (5) through (10) (including where the provisions of paragraphs (6) through (9) of that Article are applied mutatis mutandis pursuant to Article 41-3-8, paragraph (6) of the New Act on Special Measures Concerning Taxation) and Article 41-3-8, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation. In this case, the submission of that return made in accordance with those provisions is deemed to have been made pursuant to those provisions on that date. machine translation, not official **第五項** 新租税特別措置法第四十一条の三の八第一項から第三項までの規定は、令和六年中に支払うべき同条第一項に規定する給与等でその最後に支払をする日が同年六月一日以後であるものについて適用する。 suppl-5061-8/art-34/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-5 The provisions of Article 41-3-8, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to a salary or other wage prescribed in paragraph (1) of that Article that is to be paid during 2024 and whose last payment is made on or after June 1, 2024. machine translation, not official **第六項** 令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の八の規定の適用については、同条第七項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。 suppl-5061-8/art-34/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-34/par-6 With regard to the application of the provisions of Article 41-3-8 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (7) of that Article is deemed to be replaced with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)". machine translation, not official --- ## Cites - suppl-5061-8/art-34/par-1: 新租税特別措置法第四十一条の三の三第五項 → 租税特別措置法 第四十一条の三の三第五項 (Article 41-3-3, paragraph (5)), art-41-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-5 - suppl-5061-8/art-34/par-1: 第六項 → 租税特別措置法 第四十一条の三の三第六項 (Article 41-3-3, paragraph (6)), art-41-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-6 - suppl-5061-8/art-34/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-5061-8/art-34/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125 - suppl-5061-8/art-34/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127 - suppl-5061-8/art-34/par-2: 同項第四十三号 → 所得税法 第二条第一項第四十三号 (Article 2, paragraph (1), item (xliii)), art-2/par-1/item-43 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-43 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-43 - suppl-5061-8/art-34/par-2: 同法第二条第一項第四十四号 → 所得税法 第二条第一項第四十四号 (Article 2, paragraph (1), item (xliv)), art-2/par-1/item-44 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-44 - suppl-5061-8/art-34/par-2: 新租税特別措置法第四十一条の三の三 → 租税特別措置法 第四十一条の三の三 (Article 41-3-3), art-41-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-3 - suppl-5061-8/art-34/par-3: 同条第一項 → 租税特別措置法 第四十一条の三の七第一項 (Article 41-3-7, paragraph (1)), art-41-3-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-1 - suppl-5061-8/art-34/par-3: 新租税特別措置法第四十一条の三の七 → 租税特別措置法 第四十一条の三の七 (Article 41-3-7), art-41-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7 - suppl-5061-8/art-34/par-3: 同条第十一項 → 租税特別措置法 第四十一条の三の七第十一項 (Article 41-3-7, paragraph (11)), art-41-3-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-11 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項から第十項まで → 租税特別措置法 第四十一条の三の七第九項 (Article 41-3-7, paragraph (9)), art-41-3-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-9 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項 → 租税特別措置法 第四十一条の三の七第五項 (Article 41-3-7, paragraph (5)), art-41-3-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-5 - suppl-5061-8/art-34/par-4: 第五項 → 租税特別措置法 第四十一条の三の八第五項 (Article 41-3-8, paragraph (5)), art-41-3-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-5 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項から第十項まで → 租税特別措置法 第四十一条の三の七第七項 (Article 41-3-7, paragraph (7)), art-41-3-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-7 - suppl-5061-8/art-34/par-4: 第四十一条の三の八第四項 → 租税特別措置法 第四十一条の三の八第四項 (Article 41-3-8, paragraph (4)), art-41-3-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-4 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の八第六項 → 租税特別措置法 第四十一条の三の八第六項 (Article 41-3-8, paragraph (6)), art-41-3-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-6 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項から第十項まで → 租税特別措置法 第四十一条の三の七第十項 (Article 41-3-7, paragraph (10)), art-41-3-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-10 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項から第十項まで → 租税特別措置法 第四十一条の三の七第六項 (Article 41-3-7, paragraph (6)), art-41-3-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-6 - suppl-5061-8/art-34/par-4: 新租税特別措置法第四十一条の三の七第五項から第十項まで → 租税特別措置法 第四十一条の三の七第八項 (Article 41-3-7, paragraph (8)), art-41-3-7/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-7/par-8 - suppl-5061-8/art-34/par-5: 新租税特別措置法第四十一条の三の八第一項から第三項まで → 租税特別措置法 第四十一条の三の八第一項 (Article 41-3-8, paragraph (1)), art-41-3-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-1 - suppl-5061-8/art-34/par-5: 新租税特別措置法第四十一条の三の八第一項から第三項まで → 租税特別措置法 第四十一条の三の八第三項 (Article 41-3-8, paragraph (3)), art-41-3-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-3 - suppl-5061-8/art-34/par-5: 新租税特別措置法第四十一条の三の八第一項から第三項まで → 租税特別措置法 第四十一条の三の八第二項 (Article 41-3-8, paragraph (2)), art-41-3-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-2 - suppl-5061-8/art-34/par-6: 新租税特別措置法第四十一条の三の八 → 租税特別措置法 第四十一条の三の八 (Article 41-3-8), art-41-3-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8 · https://japanlaw.org/l/332AC0000000026/art-41-3-8 - suppl-5061-8/art-34/par-6: 同条第七項 → 租税特別措置法 第四十一条の三の八第七項 (Article 41-3-8, paragraph (7)), art-41-3-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-3-8/par-7 ## 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二号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-2/sub-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-20261007T211206-651, 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