# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（連結法人が情報基盤強化設備等を取得した場合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-4201-23/art-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78 - 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. --- ### 第七十八条（連結法人が情報基盤強化設備等を取得した場合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 Information Infrastructure Enhancement Equipment, etc. caption: machine translation, not official suppl-4201-23/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78 **第一項** 新租税特別措置法第六十八条の十五の規定は、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の施行日以後に終了する連結事業年度分の法人税について適用し、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の施行日前に終了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。この場合において、同条第一項に規定する大規模連結法人として政令で定める連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同項中「（大規模連結法人として政令で定める連結法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。 suppl-4201-23/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78/par-1 The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount". 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-20261007T211206-486, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07