# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4171-21/art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45 - 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. --- ### 第四十五条（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc. caption: machine translation, not official suppl-4171-21/art-45 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45 **第一項** 新租税特別措置法第六十八条の十二（第一項第六号から第八号までに係る部分に限る。）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十九号に定める日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用し、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若しくは製作又は賃借をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備については、なお従前の例による。 suppl-4171-21/art-45/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-1 The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment 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, manufactures or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business base strengthening equipment prescribed in Article 68-12, 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, manufactured or leased before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の十二第一項第六号に掲げる連結法人の同号に規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該連結法人の新租税特別措置法第六十八条の十二の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。 suppl-4171-21/art-45/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-2 Where the approved business innovation plan prescribed in Article 68-12, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a consolidated corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation to that consolidated corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)". machine translation, not official --- ## Cites - suppl-4171-21/art-45/par-1: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4171-21/art-1/par-1/item-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 - suppl-4171-21/art-45/par-2: この項 → 租税特別措置法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4171-21/art-45/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-2 ## Cited by 2 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十九号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 - 租税特別措置法 附則第四十五条第二項（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-2 --- ## 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-20261007T211206-451, 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