# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三条 (Supplementary Provisions, Article 103) - 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: 第百三条 (Supplementary Provisions, Article 103)（試験研究を行った場合の法人税額の特別控除に関する経過措置） — address `suppl-4181-10/art-103` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-103 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-103 - 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. --- ### 第百三条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-4181-10/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-103 **第一項** 新租税特別措置法第四十二条の四第三項又は第七項に規定する法人のこれらの規定の適用を受けようとする事業年度又は当該事業年度開始の日の前日を含む事業年度の所得の金額の計算上損金の額に算入される同条第一項に規定する試験研究費の額（当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当する場合には、当該連結事業年度の連結所得の金額の計算上損金の額に算入される新租税特別措置法第六十八条の九第一項に規定する試験研究費の額）のうち、旧租税特別措置法第四十四条の三第一項に規定する開発研究用設備の償却費として損金の額に算入された金額がある場合における新租税特別措置法第四十二条の四第三項又は第七項の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4181-10/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-103/par-1 Necessary transitional measures for the enforcement of the provisions of Article 42-4, paragraph (3) or (7) of the New Act on Special Measures Concerning Taxation in the case where the amount of experimental research expenses prescribed in paragraph (1) of that Article that is included in deductible expenses in calculating the amount of income for the business year for which a corporation prescribed in paragraph (3) or (7) of that Article seeks to apply those provisions, or for the business year that includes the day before the first day of that business year (where the business year that includes the day before the first day of that business year falls under a consolidated business year, the amount of experimental research expenses prescribed in Article 68-9, paragraph (1) of the New Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for that consolidated business year), includes an amount that was included in deductible expenses as a depreciation allowance for equipment for development research prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, are specified by Cabinet Order. machine translation, not official --- ## 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-20261007T211206-460, 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