# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（試験研究を行った場合の所得税額の特別控除に関する経過措置） — address `suppl-5081-12/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26 - 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. --- ### 第二十六条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-5081-12/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26 **第一項** 新租税特別措置法第十条（第七項を除く。）の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。 suppl-5081-12/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-1 The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years. machine translation, not official **第二項** 新租税特別措置法第十条第七項の規定は、個人の令和九年分以後において生ずる同条第八項第七号に規定する控除しきれない金額について適用する。 suppl-5081-12/art-26/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-2 The provisions of Article 10, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount that could not be fully deducted prescribed in paragraph (8), item (vii) of that Article that arises for an individual for 2027 and subsequent years. machine translation, not official **第三項** 個人の令和八年分以前の第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条第七項に規定する特別試験研究費の額については、なお従前の例による。 suppl-5081-12/art-26/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-3 The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 10, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") of an individual for 2026 and prior years. machine translation, not official **第四項** 新租税特別措置法第十条の二の規定は、令和九年分以後の所得税について適用する。 suppl-5081-12/art-26/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-26/par-4 The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years. machine translation, not official --- ## Cites - suppl-5081-12/art-26/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-5081-12/art-26/par-1: 第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7 - suppl-5081-12/art-26/par-2: 新租税特別措置法第十条第七項 → 租税特別措置法 第十条第七項 (Article 10, paragraph (7)), art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-7 - suppl-5081-12/art-26/par-2: 同条第八項第七号 → 租税特別措置法 第十条第八項第七号 (Article 10, paragraph (8), item (vii)), art-10/par-8/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-10/par-8/item-7 - suppl-5081-12/art-26/par-4: 新租税特別措置法第十条の二 → 租税特別措置法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2 --- ## 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-20261007T211206-661, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07