# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — address `suppl-4151-8/art-120` - 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-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120 - 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. --- ### 第百二十条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations caption: machine translation, not official suppl-4151-8/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120 **第一項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第四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附則第一条第十二号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第四号に掲げる負担金について適用し、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同日前に支出した旧租税特別措置法第六十六条の十一第一項第四号に掲げる負担金については、なお従前の例による。 suppl-4151-8/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/par-1 The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (iv) of the New 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 pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (iv) 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 that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第五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支出する同号に掲げる負担金について適用する。 suppl-4151-8/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/par-2 The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation pays on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4151-8/art-120/par-1: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4151-8/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12 --- ## 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-20261007T211206-434, 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