# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条 (Supplementary Provisions, Article 87) - 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: 第八十七条 (Supplementary Provisions, Article 87)（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — address `suppl-4201-23/art-87` - 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-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87 - 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. --- ### 第八十七条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises That Are Consolidated Parent Corporations Implementing a Business Innovation Plan caption: machine translation, not official suppl-4201-23/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87 **第一項** 旧租税特別措置法第六十八条の百九第一項に規定する承認を施行日前に受けた同項に規定する連結親法人が各連結事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、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「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が平成十八年四月一日から平成二十年三月三十一日までの間に開始する各連結事業年度」とあるのは、「各連結事業年度」とする。 suppl-4201-23/art-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87/par-1 Where a consolidated parent corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each consolidated business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each consolidated business year". 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-20261007T211206-487, 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