# 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)（連結法人が電子機器利用設備に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — address `suppl-4141-79/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-79/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（連結法人が電子機器利用設備に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Equipment Utilizing Electronic Devices caption: machine translation, not official suppl-4141-79/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26 **第一項** 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、各連結事業年度開始の日前一年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第四十二条の六第二項に規定する税額控除限度額又は同条第三項に規定するリース税額控除限度額のうち同条第五項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十五の規定の適用については、同条第五項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項」と、「同条第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」と、同条第十項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「第四十二条の十一第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」とする。 suppl-4141-79/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26/par-1 With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within one year before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-6, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) or the maximum lease tax credit prescribed in paragraph (3) of that Article that has not been fully deducted even after the deduction prescribed in paragraph (5) of that Article, in paragraph (5) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (10))", the phrase "paragraph (2) or (3) of that Article" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act", and in paragraph (10) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "Article 42-11, paragraph (4)" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act". machine translation, not official --- ## Cites - suppl-4141-79/art-26/par-1: 法人又はその各連結子法人の各事業年度において租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection --- ## 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-20261007T211206-424, 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