# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（連結法人の減価償却に関する経過措置） — address `suppl-4161-14/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49 - 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. --- ### 第四十九条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations caption: machine translation, not official suppl-4161-14/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49 **第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一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平成十六年十一月一日以後に取得等（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同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一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-4161-14/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that 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 acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after November 1, 2004, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, 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 made an acquisition, etc. of before that date. machine translation, not official **第二項** 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施行日以後に取得等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四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-4161-14/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-2 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 68-16, 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 made an acquisition, etc. of 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-4161-14/art-49/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/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 that a consolidated parent corporation makes an acquisition, etc. of 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 that a consolidated parent corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第四項** 施行日前に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承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、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、同項中「第四十四条の五第一項に」とあるのは「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第四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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第四十四条の五第一項に」と、「第四十四条の五第一項各号」とあるのは「旧効力措置法第四十四条の五第一項各号」とする。 suppl-4161-14/art-49/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-4 With regard to 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 acquires or constructs within the area of a priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force. In such a case, the phrase "in Article 44-5, paragraph (1)" in that paragraph is deemed to be replaced with "in Article 44-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (4) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)", and the phrase "the items of Article 44-5, paragraph (1)" is deemed to be replaced with "the items of Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force". 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六号から第九号まで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-4161-14/art-49/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-5 The provisions then in force continue to govern depreciable assets listed in the middle column of items (vi) through (ix) of the table in Article 68-24, 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 made an acquisition, etc. of 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二十六第一項に規定する輸入関連事業用資産については、なお従前の例による。 suppl-4161-14/art-49/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-6 The provisions then in force continue to govern import-related business assets prescribed in Article 68-26, 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 made an acquisition, etc. of before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第六十八条の二十六（新租税特別措置法第四十四条の九第一項第一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をする同号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四十四条の九第一項第一号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-4161-14/art-49/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-7 The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 44-9, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets 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 makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 44-9, paragraph (1), item (i) 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 made an acquisition, etc. of before the Effective Date. machine translation, not official **第八項** 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旧租税特別措置法第四十五条第一項の表の第一号に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間に取得等をする同項に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七の規定の適用については、同条第一項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。 第四十五条第一項 第四十五条第一項又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第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七条の規定による改正前の租税特別措置法（以下この項において「旧効力措置法」という。）第四十五条第一項 同項の表の各号の第一欄 第四十五条第一項の表の各号の第一欄又は旧効力措置法第四十五条第一項の表の第一号の第一欄 当該各号の第二欄 当該各号の第二欄又は旧効力措置法第四十五条第一項の表の第一号の第二欄 当該各号の第三欄 当該各号の第三欄又は旧効力措置法第四十五条第一項の表の第一号の第三欄 同表の他の号 第四十五条第一項の表の他の号（旧効力措置法第四十五条第一項の表の第一号の適用を受ける場合には、第四十五条第一項の表の各号） 当該各号の第四欄 当該各号の第四欄又は旧効力措置法第四十五条第一項の表の第一号の第四欄 suppl-4161-14/art-49/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8 With regard to the application of the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, 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 makes an acquisition, etc. of within a district for the introduction of industry, etc. specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one specified by December 31, 2004), during the period from the date on which that implementation plan was specified to December 31, 2009, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (1) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Article 45, paragraph (1) Article 45, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) first column of each item of the table in that paragraph first column of each item of the table in Article 45, paragraph (1) or the first column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force second column of each of those items second column of each of those items or the second column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force third column of each of those items third column of each of those items or the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force other items of that table other items of the table in Article 45, paragraph (1) (or, in the case where item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force applies, each item of the table in Article 45, paragraph (1)) fourth column of each of those items fourth column of each of those items or the fourth column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第九項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一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をする同号の第三欄に掲げる減価償却資産について適用する。 suppl-4161-14/art-49/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-9 The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date. machine translation, not official **第十項** 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二号に規定する認定を受けた同号の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-4161-14/art-49/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-10 With regard to depreciable assets specified in Article 68-32, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation referred to in that item, or by a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, that received the certification prescribed in that item before the Effective Date, the provisions of that Article (limited to the part concerning that item) remain in force. machine translation, not official **第十一項** 新租税特別措置法第六十八条の三十四第一項の規定は、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優良賃貸住宅について適用する。 suppl-4161-14/art-49/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-11 The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified good-quality rental housing 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新築をした旧租税特別措置法第六十八条の三十四第一項に規定する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、同項第二号中「第四十七条第一項第二号」とあるのは「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十二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七条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第一項第二号」と、同条第二項中「第四十七条第一項」とあるのは「旧効力措置法第四十七条第一項」とする。 suppl-4161-14/art-49/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-12 With regard to good-quality rental housing prescribed in Article 68-34, 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 (limited to the part concerning that paragraph) remain in force. In such a case, the phrase "Article 47, paragraph (1), item (ii)" in item (ii) of that paragraph is deemed to be replaced with "Article 47, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (12) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force". machine translation, not official **第十三項** 新租税特別措置法第六十八条の三十五第一項（新租税特別措置法第四十七条の二第三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附則第一条第六号に定める日以後に取得又は新築をする新租税特別措置法第四十七条の二第三項第五号に掲げる構築物について適用する。 suppl-4161-14/art-49/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-13 The provisions of Article 68-35, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 47-2, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation) apply to structures listed in Article 47-2, paragraph (3), item (v) 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 acquires or newly builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第十四項** 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附則第一条第六号に定める日前に取得又は新築をした旧租税特別措置法第四十七条の二第一項に規定する特定再開発建築物等に係る新租税特別措置法第六十八条の三十五の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第二項 第四十七条の二第一項 第四十七条の二第一項又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十四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七条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十七条の二第一項 同条第一項 第四十七条の二第一項又は旧効力措置法第四十七条の二第一項 第三項 同項第五号 同項第五号及び旧効力措置法第四十七条の二第三項第五号 suppl-4161-14/art-49/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14 With regard to the application of the provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation to specified redevelopment buildings, etc. prescribed in Article 47-2, 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 date specified in Article 1, item (vi) of the Supplementary Provisions, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Paragraph (2) Article 47-2, paragraph (1) Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (14) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article) paragraph (1) of that Article Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force Paragraph (3) item (v) of that paragraph item (v) of that paragraph and Article 47-2, paragraph (3), item (v) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第十五項** 新租税特別措置法第六十八条の三十六の規定は、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条第一項に規定する倉庫用建物等について適用する。 suppl-4161-14/art-49/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-15 The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article 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. machine translation, not official **第十六項** 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三十六第一項に規定する倉庫用建物等については、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「第四十八条第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十六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七条の規定による改正前の租税特別措置法第四十八条第一項」とする。 suppl-4161-14/art-49/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-16 With regard to warehouse buildings, etc. prescribed in Article 68-36, 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, the provisions of that Article remain in force. In such a case, the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 40, paragraph (16) of the Supplementary Provisions of that Act". machine translation, not official **第十七項** 新租税特別措置法第六十八条の三十九（新租税特別措置法第五十二条第一項第二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定め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施行日前に支出した旧租税特別措置法第五十二条第一項第二号に定める負担金については、なお従前の例による。 suppl-4161-14/art-49/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-17 The provisions of Article 68-39 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 52, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contributions specified 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, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) 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 --- ## Cites - suppl-4161-14/art-49/par-1: この条 → 租税特別措置法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4161-14/art-49 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49 - suppl-4161-14/art-49/par-4: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第四項 → 租税特別措置法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-4161-14/art-40/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-4 - suppl-4161-14/art-49/par-8: この項 → 租税特別措置法 附則第四十九条第八項 (Supplementary Provisions, Article 49, paragraph (8)), suppl-4161-14/art-49/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8 - suppl-4161-14/art-49/par-8: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第八項 → 租税特別措置法 附則第四十条第八項 (Supplementary Provisions, Article 40, paragraph (8)), suppl-4161-14/art-40/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-8 - suppl-4161-14/art-49/par-12: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十二項 → 租税特別措置法 附則第四十条第十二項 (Supplementary Provisions, Article 40, paragraph (12)), suppl-4161-14/art-40/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-12 - suppl-4161-14/art-49/par-13: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-49/par-14: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十四項 → 租税特別措置法 附則第四十条第十四項 (Supplementary Provisions, Article 40, paragraph (14)), suppl-4161-14/art-40/par-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14 - suppl-4161-14/art-49/par-14: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4161-14/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - suppl-4161-14/art-49/par-16: 所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十条第十六項 → 租税特別措置法 附則第四十条第十六項 (Supplementary Provisions, Article 40, paragraph (16)), suppl-4161-14/art-40/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-16 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 - 租税特別措置法 附則第四十条第十二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-12 - 租税特別措置法 附則第四十条第十四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14 - 租税特別措置法 附則第四十条第十六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-40/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-16 - 租税特別措置法 附則第四十九条第一項（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-4161-14/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-1 - 租税特別措置法 附則第四十九条第八項（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-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-443, 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