# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十二条 (Supplementary Provisions, Article 122) - 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: 第百二十二条 (Supplementary Provisions, Article 122)（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — address `suppl-4221-6/art-122` - 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-122 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122 - 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. --- ### 第百二十二条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc. of Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122 **第一項** 新租税特別措置法第六十八条の百二の規定は、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-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122/par-1 The provisions of Article 68-102 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十四条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74/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-20261007T211206-511, 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