# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（連結法人の減価償却に関する経過措置） — address `suppl-4241-16/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35 - 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. --- ### 第三十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations caption: machine translation, not official suppl-4241-16/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35 **第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の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等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする同号の中欄に掲げる減価償却資産について適用し、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等をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4241-16/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第二号及び第三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等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、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等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。 suppl-4241-16/art-35/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-2 The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date. machine translation, not official **第三項** 旧租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、新租税特別措置法第四十五条第一項の表の第三号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の二十七（同号に係る部分に限る。）の規定を適用する。 suppl-4241-16/art-35/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-3 Of the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act is deemed to be a district listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply. machine translation, not official **第四項** 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で、旧租税特別措置法第六十八条の三十第一項に規定する経営基盤強化計画につき同項の承認を施行日前に受けた同項に規定する指定中小企業者であるものの有する同項に規定する機械及び装置並びに建物及びその附属設備については、同条の規定は、なおその効力を有する。この場合において、同項中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法」とする。 suppl-4241-16/art-35/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-4 With regard to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a designated small and medium sized enterprise prescribed in that paragraph which received before the Effective Date the approval referred to in that paragraph for a business foundation strengthening plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in that paragraph is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012)". machine translation, not official **第五項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の三十第一項に規定する機械及び装置並びに建物及びその附属設備については、新租税特別措置法第六十八条の六十五第四項、第六十八条の七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十項において準用する場合を含む。）、第六十八条の七十八第七項（同条第十項並びに新租税特別措置法第六十八条の七十九第十七項、第六十八条の八十四第三項及び第五項並びに第六十八条の八十五第十六項において準用する場合を含む。）及び第六十八条の百二第十三項並びに新震災特例法第二十七条第六項（同条第九項及び新震災特例法第二十八条第十六項において準用する場合を含む。）の規定は、適用しない。 suppl-4241-16/art-35/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-5 The provisions of Article 68-65, paragraph (4), Article 68-70, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to paragraph (8) of that Article, Article 68-71, paragraph (15) and Article 68-72, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 68-78, paragraph (7) (including the cases where it is applied mutatis mutandis pursuant to paragraph (10) of that Article, Article 68-79, paragraph (17), Article 68-84, paragraphs (3) and (5) and Article 68-85, paragraph (16) of the New Act on Special Measures Concerning Taxation) and Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation, and Article 27, paragraph (6) of the New Earthquake Special Provisions Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (9) of that Article and Article 28, paragraph (16) of the New Earthquake Special Provisions Act) do not apply to machinery and equipment, and buildings and their associated facilities, prescribed in Article 68-30, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph. machine translation, not official **第六項** 新租税特別措置法第六十八条の三十五（第三項第二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又は新築をする同条第一項に規定する特定再開発建築物等について適用する。 suppl-4241-16/art-35/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-6 The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4241-16/art-35/par-1: この項 → 租税特別措置法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4241-16/art-35/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-1 - suppl-4241-16/art-35/par-1: 次項 → 租税特別措置法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-4241-16/art-35/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-2 - suppl-4241-16/art-35/par-3: 新沖縄振興特別措置法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection - suppl-4241-16/art-35/par-5: 前項 → 租税特別措置法 附則第三十五条第四項 (Supplementary Provisions, Article 35, paragraph (4)), suppl-4241-16/art-35/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十五条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-1 - 租税特別措置法 附則第三十五条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-35/par-5 --- ## 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-20261007T211206-533, 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