# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十三条 (Supplementary Provisions, Article 113)
- 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: 第百十三条 (Supplementary Provisions, Article 113)（連結法人が生産性向上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-4261-10/art-113`
- 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-113
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113
- 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
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They are never merged and never substituted for one another.
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### 第百十三条（連結法人が生産性向上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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Productivity-Improving Equipment, etc.
caption: machine translation, not official
suppl-4261-10/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113
**第一項** 新租税特別措置法第六十八条の十五の六の規定は、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（同条第一項、第三項、第四項及び第九項に規定する特定生産性向上設備等をいう。以下この項において同じ。）の同条第一項に規定する取得等をし、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-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-1
The provisions of Article 68-15-6 of the New Act on Special Measures Concerning Taxation 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 having a consolidated full controlling interest with that consolidated parent corporation, that, on or after the date on which the Act on Strengthening Industrial Competitiveness comes into effect, makes an acquisition, etc. prescribed in paragraph (1) of that Article of specified productivity-improving equipment, etc. (meaning the specified productivity-improving equipment, etc. prescribed in paragraphs (1), (3), (4) and (9) of that Article; the same applies hereinafter in this paragraph) or receives a transfer of specified productivity-improving equipment, etc.
machine translation, not official
**第二項** 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六第七項の規定の適用については、同項中「第六十八条の十三、第六十八条の十四第二項、第三項及び第五項」とあるのは、「第六十八条の十三」とする。
suppl-4261-10/art-113/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-2
If the date on which the provisions set forth 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 68-15-6, paragraph (7) 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 set forth in that item come into effect, the phrase "Article 68-13, Article 68-14, paragraphs (2), (3) and (5)" in that paragraph is deemed to be replaced with "Article 68-13".
machine translation, not official
**第三項** 施行日から附則第一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十五の六第十六項の規定の適用については、同項中「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十五の六第七項及び第八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」とする。
suppl-4261-10/art-113/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-3
With regard to the application of the provisions of Article 68-15-6, paragraph (16) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xii) of the Supplementary Provisions, the phrase "Part II, Chapter I-2 and the Local Corporation Tax Act" in that paragraph 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 words ", and the phrase 'the amount listed in item (iii)' in Article 15, paragraph (1) of the Local Corporation Tax Act 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 amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the amount deducted from the consolidated tax amount before adjustment prescribed in Article 68-15-6, paragraphs (7) and (8) 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'" are deemed to be deleted.
machine translation, not official
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## Cites
- suppl-4261-10/art-113/par-1: この項 → 租税特別措置法 附則第百十三条第一項 (Supplementary Provisions, Article 113, paragraph (1)), suppl-4261-10/art-113/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-1
- suppl-4261-10/art-113/par-3: 附則第一条第十二号 → 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-113/par-3: 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 附則第百十三条第一項（連結法人が生産性向上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-4261-10/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-1
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## 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-20261007T211206-557, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, 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