Supplementary Provisions (Act No. 8 of 2020), Article 95 — Act on Special Measures Concerning Taxation — japanlaw

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Supplementary Provisions, Article 95Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone

第九十五条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置）

With regard to the application of the provisions of Article 68-14, paragraph (3) of the Former Act on Special Measures Concerning Taxation to assets for development research prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.

連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十四第三項に規定する開発研究用資産に係る同項の規定の適用については、なお従前の例による。

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Nothing in this collection refers to this provision.

Defined terms3

consolidated subsidiary corporation
連結子法人（れんけつこほうじん）
In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated subsidiary corporation as defined in Article 2(2)(x)-5 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7 of the Corporation Tax Act: a domestic corporation wholly controlled by a consolidated parent corporation (連結親法人) that, together with it, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax with the parent as the taxpayer under the consolidated tax payment system (連結納税).
同項第十号の五に規定する連結子法人
Supplementary Provisions, Article 78, paragraph (1)See it in the glossary
consolidated full controlling interest
連結完全支配関係（れんけつかんぜんしはいかんけい）
In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated full controlling interest as defined in Article 2(2)(x)-7 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-7-7 of the Corporation Tax Act: the full control relationship (完全支配関係) between a consolidated parent corporation (連結親法人) and a consolidated subsidiary corporation (連結子法人), limited to relationships a Cabinet Order (政令) sets, or that between consolidated subsidiary corporations under the full control of the same parent.
同項第十号の七に規定する連結完全支配関係
Supplementary Provisions, Article 78, paragraph (1)See it in the glossary
consolidated parent corporation
連結親法人（れんけつおやほうじん）
In Article 78(1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), a consolidated parent corporation as defined in Article 2(2)(x)-4 of this Act as it stood before that Act amended it, which adopted Article 2(xii)-6-7 of the Corporation Tax Act: a domestic corporation that, together with the other domestic corporations it wholly controlled, had the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 4-2 of the Corporation Tax Act to pay corporation tax for them all as their taxpayer under the consolidated tax payment system (連結納税).
旧租税特別措置法第二条第二項第十号の四に規定する連結親法人
Supplementary Provisions, Article 78, paragraph (1)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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