# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十条 (Supplementary Provisions, Article 110) - 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: 第百十条 (Supplementary Provisions, Article 110)（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — address `suppl-4261-10/art-110` - 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-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110 - 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. --- ### 第百十条（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation, etc. or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone caption: machine translation, not official suppl-4261-10/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110 **第一項** 新租税特別措置法第六十八条の十四の規定は、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附則第一条第十七号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十四第一項に規定する特定機械装置等について適用する。 suppl-4261-10/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-1 The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions. machine translation, not official **第二項** 附則第一条第十七号に定める日から同条第十二号に定める日の前日までの間における新租税特別措置法第六十八条の十四第十三項及び第十四項の規定の適用については、同条第十三項中「第二編第一章の二及び地方法人税法」とあるのは「第二編第一章の二」と、「、法人税法」とあるのは「、同法」と、「と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに租税特別措置法第六十八条の十四第二項及び第三項の規定によりこれらの規定に規定する調整前連結税額から控除される金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額」と、「（同法」とあるのは「（法人税法」とする」とあるのは「とする」と、同条第十四項中「法人税法及び地方法人税法」とあるのは「法人税法」と、「ついては、法人税法」とあるのは「ついては、同法」と、「、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び租税特別措置法第六十八条の十四第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法」とあるのは「するほか、同法」と、「同法及び地方法人税法」とあるのは「同法」とする。 suppl-4261-10/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-2 With regard to the application of the provisions of Article 68-14, paragraphs (13) and (14) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in item (xii) of that Article, in paragraph (13) of that Article, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" is deemed to be replaced with "Part II, Chapter I-2", the phrase ", the Corporation Tax Act" is deemed to be replaced with ", that Act", and the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (iii)' is deemed to be replaced with 'the amount listed in item (iii) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the amounts to be deducted from the consolidated tax before adjustment prescribed in Article 68-14, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation pursuant to the provisions of those paragraphs', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act'" is deemed to be omitted; and in paragraph (14) of that Article, the phrase "the Corporation Tax Act and the Local Corporation Tax Act" is deemed to be replaced with "the Corporation Tax Act", the phrase "with regard to, the Corporation Tax Act" is deemed to be replaced with "with regard to, that Act", the phrase "; in Article 15, paragraph (1) of the Local Corporation Tax Act, the phrase 'the amount listed in item (i)' is deemed to be replaced with 'the total of the amount listed in item (i) and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the portion, attributable to the consolidated parent corporation or each consolidated subsidiary corporation, of the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation', and the phrase '(that Act' is deemed to be replaced with '(the Corporation Tax Act', and in addition, the Corporation Tax Act" is deemed to be replaced with "and in addition, that Act", and the phrase "that Act and the Local Corporation Tax Act" is deemed to be replaced with "that Act". machine translation, not official --- ## Cites - suppl-4261-10/art-110/par-1: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-110/par-2: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-110/par-2: 同条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4261-10/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12 - suppl-4261-10/art-110/par-2: 地方法人税法第十五条第一項 → e-Gov law 426AC0000000011, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十七号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-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