# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百七条 (Supplementary Provisions, Article 107) - 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: 第百七条 (Supplementary Provisions, Article 107)（連結法人の試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — address `suppl-4151-8/art-107` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107 - 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. --- ### 第百七条（連結法人の試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses of a Consolidated Corporation Has Increased, etc. caption: machine translation, not official suppl-4151-8/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107 **第一項** 新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この条において同じ。）が平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が平成十五年一月一日前に開始した連結事業年度及び施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4151-8/art-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107/par-1 The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) begins on or after January 1, 2003 and which end on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before January 1, 2003 and for consolidated business years that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-4151-8/art-107/par-1: この条 → 租税特別措置法 附則第百七条 (Supplementary Provisions, Article 107), suppl-4151-8/art-107 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百七条第一項（連結法人の試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-107/par-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-20261007T211206-432, 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