# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十二条 (Supplementary Provisions, Article 122) - 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: 第百二十二条 (Supplementary Provisions, Article 122)（連結親法人である中小企業者等に対する同族会社の特別税率の不適用等に関する経過措置） — address `suppl-4151-8/art-122` - 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-122 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122 - 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. --- ### 第百二十二条（連結親法人である中小企業者等に対する同族会社の特別税率の不適用等に関する経過措置） — Transitional Measures Concerning the Non-Application, etc. of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc. That Are Consolidated Parent Corporations caption: machine translation, not official suppl-4151-8/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122 **第一項** 新租税特別措置法第六十八条の百九第三項の規定は、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。）が施行日以後に開始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施行日前に開始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-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122/par-1 The provisions of Article 68-109, paragraph (3) 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 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 the Effective Date. machine translation, not official --- ## Cites - suppl-4151-8/art-122/par-1: この条 → 租税特別措置法 附則第百二十二条 (Supplementary Provisions, Article 122), suppl-4151-8/art-122 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十七条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-87/par-1 - 租税特別措置法 附則第百二十二条第一項（連結親法人である中小企業者等に対する同族会社の特別税率の不適用等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-122/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-20261007T211206-434, 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