# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十一条 (Supplementary Provisions, Article 111) - 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: 第百十一条 (Supplementary Provisions, Article 111)（連結法人の国内の設備投資額が増加した場合の機械等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-111` - 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-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-111 - 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. --- ### 第百十一条（連結法人の国内の設備投資額が増加した場合の機械等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 of Machinery, etc. or the Special Corporation Tax Credit Where the Amount of Domestic Capital Investment of a Consolidated Corporation Has Increased caption: machine translation, not official suppl-4261-10/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-111 **第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の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十五の三の規定の適用については、同条第三項第一号中「第二項、第六十八条の十四第一項」とあるのは、「第二項」とする。 suppl-4261-10/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-111/par-1 If the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-15-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in that item come into effect, the phrase "paragraph (2), Article 68-14, paragraph (1)" in paragraph (3), item (i) of that Article is deemed to be replaced with "paragraph (2)". machine translation, not official --- ## 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