# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46)
- 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: 第四十六条 (Supplementary Provisions, Article 46)（連結法人の法人税率の特例に関する経過措置） — address `suppl-4161-14/art-46`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-46
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-46
- 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.
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### 第四十六条（連結法人の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Consolidated Corporations
caption: machine translation, not official
suppl-4161-14/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-46
**第一項** 連結親法人の施行日前に開始した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における当該連結親法人の各連結事業年度の連結所得に係る旧租税特別措置法第六十八条の八第一項の表の第二欄に掲げる規定の適用については、なお従前の例による。
suppl-4161-14/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-46/par-1
With regard to the application of the provisions listed in the second column of the table in Article 68-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the consolidated income for each consolidated business year of a consolidated parent corporation within a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of that consolidated parent corporation that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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## 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-20261007T211206-442, 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