# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十条 (Supplementary Provisions, Article 110) - 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: 第百十条 (Supplementary Provisions, Article 110)（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-4221-6/art-110` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110 - 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. --- ### 第百十条（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 Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc. caption: machine translation, not official suppl-4221-6/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110 **第一項** 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製作をした旧租税特別措置法第六十八条の十五第一項に規定する情報基盤強化設備等を同項に規定する連結親法人又はその連結子法人の営む事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、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。 第三項 控除される金額がある場合には、当該金額を控除した残額 控除される金額がある場合には当該金額を控除した残額とし、所得税法等の一部を改正する法律（平成二十二年法律第六号。次項において「平成二十二年改正法」という。）第十八条の規定による改正後の租税特別措置法（以下この項及び第五項において「新租税特別措置法」という。）第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額を控除した残額とする。 帰せられる金額がある場合には、当該金額を控除した残額 帰せられる金額がある場合には当該金額を控除した残額とし、新租税特別措置法第六十八条の十二第二項（同条第一項第五号に係る部分に限る。）の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額として同条第二項の規定による同項に規定する税額控除限度額に当該連結事業年度においてその事業の用に供した同条第一項に規定する情報基盤強化設備等の取得価額の合計額が当該連結事業年度においてその事業の用に供した同条第三項に規定する適用対象事業基盤強化設備等の取得価額の合計額のうちに占める割合を乗じて計算した金額のうち当該連結親法人又はその連結子法人に帰せられる金額がある場合には当該金額を控除した残額とする。 第四項 第四十二条の十一第二項 平成二十二年改正法附則第七十七条の規定によりなおその効力を有するものとされる平成二十二年改正法第十八条の規定による改正前の租税特別措置法（第十項において「旧効力措置法」という。）第四十二条の十一第二項 第五項 第六十八条の九第十一項（第六十八条の九の二第七項 新租税特別措置法第六十八条の九第十一項（新租税特別措置法第六十八条の九の二第七項 第六十八条の十第五項 新租税特別措置法第六十八条の十第五項 前条第五項 第六十八条の十四第五項 第十項 第四十二条の十一第二項 旧効力措置法第四十二条の十一第二項 同法第二条第三十一号 法人税法第二条第三十一号 第四十二条の十一第三項 旧効力措置法第四十二条の十一第三項 第十一項 又は租税特別措置法第六十八条の十五第二項 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条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十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第二項 並びに租税特別措置法第六十八条の十五第二項 並びに旧効力連結措置法第六十八条の十五第二項 第十二項 「租税特別措置法第六十八条の十五第五項（ 「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条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十八条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十五第五項（ 租税特別措置法第六十八条の十五第五項」 旧効力連結措置法第六十八条の十五第五項」 及び租税特別措置法第六十八条の十五第五項 及び旧効力連結措置法第六十八条の十五第五項 suppl-4221-6/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110/par-1 With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has used information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which it acquired or manufactured before the Effective Date, for the business conducted by the consolidated parent corporation or its consolidated subsidiary corporation prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table. Paragraph (3) if there is an amount to be deducted, the remaining amount after deducting that amount if there is an amount to be deducted, the remaining amount after deducting that amount, and if there is an amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; referred to as the "2010 Amendment Act" in the following paragraph) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph and paragraph (5)), the remaining amount after deducting the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year. if there is an amount attributable to it, the remaining amount after deducting that amount if there is an amount attributable to it, the remaining amount after deducting that amount, and if there is, as the amount to be deducted from the consolidated tax before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-12, paragraph (2) (limited to the part concerning paragraph (1), item (v) of that Article) of the New Act on Special Measures Concerning Taxation, an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount calculated by multiplying the maximum tax credit prescribed in paragraph (2) of that Article under the provisions of that paragraph by the ratio of the total acquisition cost of the information infrastructure enhancement equipment, etc. prescribed in paragraph (1) of that Article used for its business in that consolidated business year to the total acquisition cost of the eligible business base strengthening equipment, etc. prescribed in paragraph (3) of that Article used for its business in that consolidated business year, the remaining amount after deducting that amount. Paragraph (4) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the 2010 Amendment Act, which remains in force pursuant to the provisions of Article 77 of the Supplementary Provisions of the 2010 Amendment Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10)) Paragraph (5) Article 68-9, paragraph (11) (Article 68-9-2, paragraph (7) Article 68-9, paragraph (11) of the New Act on Special Measures Concerning Taxation (Article 68-9-2, paragraph (7) of the New Act on Special Measures Concerning Taxation Article 68-10, paragraph (5) Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation paragraph (5) of the preceding Article Article 68-14, paragraph (5) Paragraph (10) Article 42-11, paragraph (2) Article 42-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act Article 42-11, paragraph (3) Article 42-11, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force Paragraph (11) or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") and Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations Paragraph (12) "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation ( "Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') ( Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" and Article 68-15, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-15, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations machine translation, not official --- ## Cites - suppl-4221-6/art-110/par-1: 平成二十二年改正法附則第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4221-6/art-77 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77 - suppl-4221-6/art-110/par-1: 又は所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4221-6/art-110 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七十七条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-77/par-1 - 租税特別措置法 附則第百十条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110/par-1 - 租税特別措置法 附則第百十一条第一項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111/par-1 --- ## 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-20261007T211206-509, 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