# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十四条 (Supplementary Provisions, Article 114) - 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: 第百十四条 (Supplementary Provisions, Article 114)（連結法人が情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4151-8/art-114` - 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-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114 - 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. --- ### 第百十四条（連結法人が情報通信機器等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information and Communications Equipment, etc., etc. caption: machine translation, not official suppl-4151-8/art-114 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114 **第一項** 新租税特別措置法第六十八条の十五の規定は、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で平成十五年一月一日以後に同条第一項に規定する情報通信機器等の取得若しくは製作又は賃借をしたものの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する。 suppl-4151-8/art-114/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114/par-1 The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has acquired, manufactured or leased information and communications equipment, etc. prescribed in paragraph (1) of that Article on or after January 1, 2003. machine translation, not official **第二項** 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施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第六十八条の十五第一項に規定する特定機械装置等及び同条第三項に規定する減価償却資産については、なお従前の例による。 suppl-4151-8/art-114/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-114/par-2 The provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation and depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date. machine translation, not official --- ## 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-20261007T211206-433, 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