# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十条 (Supplementary Provisions, Article 80) - 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: 第八十条 (Supplementary Provisions, Article 80)（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） — address `suppl-4231-114/art-80` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80 - 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. --- ### 第八十条（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） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax of Consolidated Corporations caption: machine translation, not official suppl-4231-114/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80 **第一項** 附則第七十二条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第六十八条の十五の七の規定の適用については、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。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十第二項又は第三項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を 第二項 又は第六十八条の十五の四第三項 、第六十八条の十五の四第三項又は旧効力措置法第六十八条の十第三項 第三項 若しくは第六十八条の十五の四第四項 、第六十八条の十五の四第四項若しくは旧効力措置法第六十八条の十第四項 suppl-4231-114/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/par-1 With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of Article 72 of the Supplementary Provisions apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remain in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) paragraph (2) or Article 68-15-4, paragraph (3) , Article 68-15-4, paragraph (3) or Article 68-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force paragraph (3) or Article 68-15-4, paragraph (4) , Article 68-15-4, paragraph (4) or Article 68-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第二項** 新租税特別措置法第六十八条の十五の三第五項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。 suppl-4231-114/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/par-2 The provisions of Article 68-15-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-114/art-80/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4231-114/art-80/par-1: 附則第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4231-114/art-72 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2 --- ## 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-20261007T211206-527, 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