# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Supplementary Provisions, Article 76) - 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: 第七十六条 (Supplementary Provisions, Article 76)（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4251-5/art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76 - 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. --- ### 第七十六条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Environmental Load from Energy Use caption: machine translation, not official suppl-4251-5/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76 **第一項** 新租税特別措置法第六十八条の十（第六項、第七項及び第九項を除き、第一項第一号イに係る部分に限る。）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。以下この条において同じ。）をする同号イ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第一項第一号イ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-4251-5/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-1 The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (6), (7) and (9), and limited to the part pertaining to paragraph (1), item (i), (a)) apply to depreciable assets listed in item (i), (a) of that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in Article 68-10, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 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第一項第二号イ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-4251-5/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-2 With regard to depreciable assets listed in Article 68-10, paragraph (1), item (ii), (a) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第六十八条の十第六項及び第七項の規定は、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同条第六項に規定する特定エネルギー環境負荷低減推進設備等について適用する。 suppl-4251-5/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-3 The provisions of Article 68-10, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (6) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十八条の十第九項の規定は、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同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。 suppl-4251-5/art-76/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/par-4 The provisions of Article 68-10, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of environmental load from energy use prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4251-5/art-76/par-1: この条 → 租税特別措置法 附則第七十六条 (Supplementary Provisions, Article 76), suppl-4251-5/art-76 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十六条第一項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は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-4251-5/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-76/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-20261007T211206-543, 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