# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - 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: 第六十七条 (Supplementary Provisions, Article 67)（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — address `suppl-4231-82/art-67` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67 - 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. --- ### 第六十七条（連結法人の雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased caption: machine translation, not official suppl-4231-82/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67 **第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度（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をいう。以下この条及び附則第七十一条において同じ。）が平成二十三年四月一日以後に開始する連結事業年度（連結親法人事業年度が施行日前に終了する連結事業年度を除く。）分の法人税について適用する。 suppl-4231-82/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67/par-1 The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article and Article 71 of the Supplementary Provisions) begins on or after April 1, 2011 (excluding consolidated business years whose consolidated parent corporation business year ends before the Effective Date). machine translation, not official --- ## Cites - suppl-4231-82/art-67/par-1: この条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-4231-82/art-67 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67 - suppl-4231-82/art-67/par-1: 附則第七十一条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-4231-82/art-71 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-71 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十七条第一項（連結法人の雇用者の数が増加し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-4231-82/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-67/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-20261007T211206-520, 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