# 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)（連結法人の減価償却に関する経過措置） — address `suppl-4251-5/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-4251-5/art-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/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（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4251-5/art-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80 **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等（取得又は製作若しくは建設をいう。以下第四項までにおいて同じ。）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二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-4251-5/art-80/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item 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 up to paragraph (4)) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (ii) of the table in Article 68-16, paragraph (1) 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** 新租税特別措置法第六十八条の二十六の規定は、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特定信頼性向上設備について適用する。 suppl-4251-5/art-80/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-2 The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation apply to specified reliability-enhancing equipment 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 **第三項** 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二十六第一項に規定する特定高度通信設備については、なお従前の例による。 suppl-4251-5/art-80/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-3 With regard to specified advanced telecommunications equipment prescribed in Article 68-26, paragraph (1) 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 **第四項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一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をする同号の第三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四十五条第一項の表の第一号の第三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-4251-5/art-80/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-4 The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in the third column of that item 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, and with regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) 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 **第五項** 新租税特別措置法第六十八条の二十七（第二項及び第三項に係る部分に限る。）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同条第二項に規定する取得等をする同項に規定する産業振興機械等について適用する。 suppl-4251-5/art-80/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-5 The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to industrial promotion machinery, etc. prescribed in paragraph (2) 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. prescribed in that paragraph on or after the Effective Date. machine translation, not official **第六項** 新租税特別措置法第六十八条の三十四第一項の規定は、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又は新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用し、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又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、なお従前の例による。 suppl-4251-5/art-80/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-6 The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph 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, and with regard to rental housing for the elderly with services prescribed in Article 68-34, 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 acquired or newly built before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 新租税特別措置法第六十八条の三十五（第三項第一号及び第二号ロに係る部分に限る。）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-4251-5/art-80/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-7 The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3), item (i) and item (ii), (b)) 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 **第八項** 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又は新築をした旧租税特別措置法第六十八条の三十五第三項第一号及び第二号並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物については、旧租税特別措置法第六十八条の三十五（第三項第一号及び第二号並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる建築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の三十五第二項中「第四十七条の二第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十七条第八項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八条の規定による改正前の租税特別措置法第四十七条の二第一項」とする。 suppl-4251-5/art-80/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-8 With regard to buildings listed in Article 68-35, paragraph (3), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation and Article 47-2, paragraph (3), item (iii) 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 acquired or newly built before the Effective Date, the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to buildings listed in paragraph (3), items (i) and (ii) of that Article and Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "Article 47-2, paragraph (1)" in Article 68-35, paragraph (2) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 47-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013), which remains in force pursuant to the provisions of Article 67, paragraph (8) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4251-5/art-80/par-1: 第四項 → 租税特別措置法 附則第八十条第四項 (Supplementary Provisions, Article 80, paragraph (4)), suppl-4251-5/art-80/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-4 - suppl-4251-5/art-80/par-5: 第三項 → 租税特別措置法 附則第八十条第三項 (Supplementary Provisions, Article 80, paragraph (3)), suppl-4251-5/art-80/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-3 - suppl-4251-5/art-80/par-8: 所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第六十七条第八項 → 租税特別措置法 附則第六十七条第八項 (Supplementary Provisions, Article 67, paragraph (8)), suppl-4251-5/art-67/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十七条第八項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-67/par-8 - 租税特別措置法 附則第八十条第一項（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-4251-5/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/par-1 - 租税特別措置法 附則第八十条第五項（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-4251-5/art-80/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-80/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-20261007T211206-543, 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