# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百八条 (Supplementary Provisions, Article 108) - 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: 第百八条 (Supplementary Provisions, Article 108)（中小連結法人が機械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-4261-10/art-108` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108 - 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. --- ### 第百八条（中小連結法人が機械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 the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc. caption: machine translation, not official suppl-4261-10/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108 **第一項** 新租税特別措置法第六十八条の十一（特定生産性向上設備等（同条第二項から第四項まで、第八項及び第十項に規定する特定生産性向上設備等をいう。以下この条において同じ。）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で、産業競争力強化法の施行の日以後に、特定生産性向上設備等の取得若しくは製作をし、又は特定生産性向上設備等の移転を受けるものの施行日以後に終了する連結事業年度分の法人税について適用する。 suppl-4261-10/art-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108/par-1 The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified productivity-improving equipment, etc. (meaning specified productivity-improving equipment, etc. prescribed in paragraphs (2) through (4), (8) and (10) of that Article; the same applies hereinafter in this Article)) apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, acquires or manufactures specified productivity-improving equipment, etc. or receives a transfer of specified productivity-improving equipment, etc. machine translation, not official --- ## Cites - suppl-4261-10/art-108/par-1: この条 → 租税特別措置法 附則第百八条 (Supplementary Provisions, Article 108), suppl-4261-10/art-108 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百八条第一項（中小連結法人が機械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-4261-10/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-108/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-20261007T211206-556, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07