# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条 (Supplementary Provisions, Article 115) - 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: 第百十五条 (Supplementary Provisions, Article 115)（連結法人の減価償却に関する経過措置） — address `suppl-4151-8/art-115` - 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-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115 - 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. --- ### 第百十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4151-8/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115 **第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第三号に係る部分に限る。）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が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、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等をした旧租税特別措置法第六十八条の十六第一項の表の第三号の中欄に掲げ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-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の十七第一項の規定は、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が施行日以後に取得等をする同項に規定する研究施設について適用し、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等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。 suppl-4151-8/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-2 The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の十八第二項の規定は、連結親法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第二項に規定する保全事業等資産については、なお従前の例による。 suppl-4151-8/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-3 The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十八条の十九第一項の規定は、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が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、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等をした旧租税特別措置法第六十八条の十九第一項に規定する地震防災対策用資産については、なお従前の例による。 suppl-4151-8/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-4 The provisions of Article 68-19, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 68-19, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第五項** 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又は製作をした旧租税特別措置法第六十八条の二十一第一項に規定する事業革新設備については、なお従前の例による。 suppl-4151-8/art-115/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-5 The provisions then in force continue to govern equipment for business innovation prescribed in Article 68-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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. machine translation, not official **第六項** 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平成十五年六月三十日までに取得等をする旧租税特別措置法第六十八条の二十一第二項に規定する製造過程管理高度化設備等については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4151-8/art-115/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-6 With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 68-21, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. machine translation, not official **第七項** 新租税特別措置法第六十八条の二十二第一項の規定は、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が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、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建設をした旧租税特別措置法第六十八条の二十二第一項に規定する特定余暇利用施設については、なお従前の例による。 suppl-4151-8/art-115/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-7 The provisions of Article 68-22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities 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 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 68-22, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第六十八条の二十三第一項の規定は、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が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、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等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。 suppl-4151-8/art-115/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-8 The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第九項** 連結親法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第三号の中欄に掲げ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-115/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-9 The provisions then in force continue to govern depreciable assets listed in the middle column of item (iii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第六十八条の二十五第一項の規定は、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が施行日以後に取得等をする同項に規定する再商品化設備等について適用し、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等をした旧租税特別措置法第六十八条の二十五第一項に規定する再商品化設備等については、なお従前の例による。 suppl-4151-8/art-115/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-10 The provisions of Article 68-25, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十一項** 新租税特別措置法第六十八条の二十七第一項の規定は、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が施行日以後に取得等をする同項に規定する工業用機械等について適用し、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等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。 suppl-4151-8/art-115/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-11 The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十二項** 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又は製作をした旧租税特別措置法第六十八条の二十八第一項に規定する機械及び装置については、なお従前の例による。 suppl-4151-8/art-115/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-12 The provisions then in force continue to govern machinery and equipment prescribed in Article 68-28, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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. machine translation, not official **第十三項** 新租税特別措置法第六十八条の二十九第一項の規定は、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が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、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二十九第一項に規定する医療用機器等については、なお従前の例による。 suppl-4151-8/art-115/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-13 The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. 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 acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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. machine translation, not official **第十四項** 新租税特別措置法第六十八条の二十九第四項の規定は、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が施行日以後に取得又は建設をする同項に規定する建替え病院用等建物について適用し、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建設をした旧租税特別措置法第六十八条の二十九第四項に規定する建替え病院用建物については、なお従前の例による。 suppl-4151-8/art-115/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-14 The provisions of Article 68-29, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. 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 acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern replacement hospital buildings prescribed in Article 68-29, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date. machine translation, not official **第十五項** 新租税特別措置法第六十八条の三十二第一項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の連結親法人又はその連結子法人の有する同号に定める減価償却資産について適用する。この場合において、施行日前に同号に規定する認定を受けたことのある同号の連結親法人又はその連結子法人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「期間（同項第一号に規定する新農業経営改善計画にあつては、同号に規定する他の農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日を含む連結事業年度終了の日（当該前日を含む事業年度が連結事業年度に該当しない場合には、当該事業年度終了の日）の翌日（その日が当該新農業経営改善計画に係る適用期間開始日前である場合には、当該新農業経営改善計画に係る適用期間開始日）から当該新農業経営改善計画に係る適用期間開始日以後五年を経過した日の前日までの期間）」とあるのは、「期間」とする。 suppl-4151-8/art-115/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-15 The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that receives the certification prescribed in that item on or after the Effective Date. In such a case, with regard to the application of the provisions of that Article when a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that has once received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "period (for a new farm management improvement plan prescribed in item (i) of that paragraph, the period from the day following the end of the consolidated business year that includes the day preceding the day on which five years have elapsed from the application period commencement date pertaining to the other farm management improvement plan prescribed in that item (where the business year that includes that preceding day does not fall under a consolidated business year, the end of that business year) (or, where that day is before the application period commencement date pertaining to that new farm management improvement plan, the application period commencement date pertaining to that new farm management improvement plan) to the day preceding the day on which five years have elapsed from the application period commencement date pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "period". machine translation, not official **第十六項** 施行日前に旧租税特別措置法第六十八条の三十二第一項第一号に規定する認定を受けた同号の連結親法人又はその連結子法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4151-8/art-115/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-16 With regard to depreciable assets specified in Article 68-32, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation referred to in that item, or its consolidated subsidiary corporation, that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force. machine translation, not official **第十七項** 新租税特別措置法第六十八条の三十四第三項の規定は、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が施行日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。 suppl-4151-8/art-115/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-17 The provisions of Article 68-34, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly 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 acquires or newly builds on or after the Effective Date. machine translation, not official **第十八項** 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又は新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中「第四十七条第三項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第十八項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十七条第三項」とする。 suppl-4151-8/art-115/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-18 With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In such a case, the phrase "Article 47, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (18) of the Supplementary Provisions of that Act". machine translation, not official **第十九項** 新租税特別措置法第六十八条の三十五第一項の規定は、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が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用する。 suppl-4151-8/art-115/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-19 The provisions of Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. 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 acquires or newly builds on or after the Effective Date. machine translation, not official **第二十項** 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又は新築をした旧租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。 suppl-4151-8/art-115/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-20 With regard to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remains in force pursuant to the provisions of Article 96, paragraph (20) of the Supplementary Provisions of that Act". machine translation, not official **第二十一項** 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三十七第一項に規定する資産については、なお従前の例による。 suppl-4151-8/art-115/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-21 The provisions then in force continue to govern assets prescribed in Article 68-37, paragraph (1) of the Former Act on Special Measures Concerning Taxation 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. machine translation, not official **第二十二項** 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支出した旧租税特別措置法第六十八条の三十九第一項に規定する負担金（旧租税特別措置法第五十二条第一項第三号、第四号又は第六号に定める負担金に限る。）については、なお従前の例による。 suppl-4151-8/art-115/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-22 The provisions then in force continue to govern contributions prescribed in Article 68-39, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to contributions specified in Article 52, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation paid before the Effective Date. machine translation, not official **第二十三項** 第六項、第十六項、第十八項及び第二十項の規定の適用がある場合における新租税特別措置法第六十八条の四十及び第六十八条の四十一の規定の適用については、新租税特別措置法第六十八条の四十第一項中「又は第六十八条の二十九から第六十八条の三十六まで」とあるのは、「若しくは第六十八条の二十九から第六十八条の三十六まで又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第百十五条第六項、第十六項、第十八項若しくは第二十項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法第六十八条の二十一第二項、第六十八条の三十二第一項（第一号に係る部分に限る。）、第六十八条の三十四（第三項に係る部分に限る。）若しくは第六十八条の三十五」とする。 suppl-4151-8/art-115/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-23 With regard to the application of the provisions of Articles 68-40 and 68-41 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (6), (16), (18) and (20) apply, the phrase "or Articles 68-29 through 68-36" in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 68-29 through 68-36, or Article 68-21, paragraph (2), Article 68-32, paragraph (1) (limited to the part pertaining to item (i)), Article 68-34 (limited to the part pertaining to paragraph (3)) or Article 68-35 of the Act on Special Measures Concerning Taxation before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), which remain in force pursuant to the provisions of Article 115, paragraph (6), (16), (18) or (20) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4151-8/art-115/par-1: この条 → 租税特別措置法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4151-8/art-115 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115 - suppl-4151-8/art-115/par-18: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第十八項 → 租税特別措置法 附則第九十六条第十八項 (Supplementary Provisions, Article 96, paragraph (18)), suppl-4151-8/art-96/par-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-18 - suppl-4151-8/art-115/par-20: 所得税法等の一部を改正する法律（平成十五年法律第八号）附則第九十六条第二十項 → 租税特別措置法 附則第九十六条第二十項 (Supplementary Provisions, Article 96, paragraph (20)), suppl-4151-8/art-96/par-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-20 - suppl-4151-8/art-115/par-23: 第十六項 → 租税特別措置法 附則第百十五条第十六項 (Supplementary Provisions, Article 115, paragraph (16)), suppl-4151-8/art-115/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-16 - suppl-4151-8/art-115/par-23: 第六項 → 租税特別措置法 附則第百十五条第六項 (Supplementary Provisions, Article 115, paragraph (6)), suppl-4151-8/art-115/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-6 - suppl-4151-8/art-115/par-23: 第十八項 → 租税特別措置法 附則第百十五条第十八項 (Supplementary Provisions, Article 115, paragraph (18)), suppl-4151-8/art-115/par-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-18 - suppl-4151-8/art-115/par-23: 第二十項 → 租税特別措置法 附則第百十五条第二十項 (Supplementary Provisions, Article 115, paragraph (20)), suppl-4151-8/art-115/par-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-20 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第九十六条第十八項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-18 - 租税特別措置法 附則第九十六条第二十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-96/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-96/par-20 - 租税特別措置法 附則第百十五条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-1 - 租税特別措置法 附則第百十五条第二十三項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-115/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-115/par-23 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-434, 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