# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条 (Supplementary Provisions, Article 115) - 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: 第百十五条 (Supplementary Provisions, Article 115)（連結法人の準備金に関する経過措置） — address `suppl-4221-6/art-115` - 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-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115 - 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. --- ### 第百十五条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115 **第一項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号、第二項第一号並びに第八項に係る部分を除く。）、第六十八条の四十四から第六十八条の四十六まで、第六十八条の四十八、第六十八条の五十三から第六十八条の五十六まで、第六十八条の五十八、第六十八条の五十八の二及び第六十八条の六十一の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における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。 suppl-4221-6/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-1 The provisions of Article 68-43 (excluding the parts concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (8)), Articles 68-44 through 68-46, Article 68-48, Articles 68-53 through 68-56, Article 68-58, Article 68-58-2 and Article 68-61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の四十三（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）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施行日以後に取得する同条第一項に規定する特定株式等について適用し、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施行日前に取得した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。 suppl-4221-6/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-2 The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）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施行日以後に取得する当該特定株式等について適用し、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施行日前に取得した旧租税特別措置法第六十八条の四十三第八項に規定する特定株式等については、なお従前の例による。 suppl-4221-6/art-115/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-3 The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十八条の四十三第八項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割若しくは適格現物分配が行われる場合又は同日以後に解散が行われる場合における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連結事業年度分の法人税について適用し、同日前に旧租税特別措置法第六十八条の四十三第八項に規定する適格分社型分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における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。 suppl-4221-6/art-115/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-115/par-4 The provisions of Article 68-43, paragraph (8) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of the specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010 or where a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 68-43, paragraph (8) of the Former Act on Special Measures Concerning Taxation was carried out before that date or where a dissolution took place before that date. 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-20261007T211206-510, 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