# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十二条 (Supplementary Provisions, Article 92)
- 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: 第九十二条 (Supplementary Provisions, Article 92)（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — address `suppl-4271-9/art-92`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92
- 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.
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### 第九十二条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
caption: machine translation, not official
suppl-4271-9/art-92 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92
**第一項** 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で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人（農地法第二条第三項に規定する農業生産法人を除く。）に該当するものが施行日前に交付を受けた旧租税特別措置法第六十八条の六十四第一項に規定する交付金等については、なお従前の例による。
suppl-4271-9/art-92/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92/par-1
The provisions then in force continue to govern subsidies, etc. prescribed in Article 68-64, 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 that falls under the category of specified agricultural corporation prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act) received before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の六十五第一項の規定は、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製作若しくは建設をする同項に規定する特定農業用機械等について適用し、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製作若しくは建設をした旧租税特別措置法第六十八条の六十五第一項に規定する特定農業用機械等については、なお従前の例による。
suppl-4271-9/art-92/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-92/par-2
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified agricultural machinery, etc. 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, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified agricultural machinery, etc. prescribed in Article 68-65, 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, manufactured or constructed before the Effective Date.
machine translation, not official
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## Cites
- suppl-4271-9/art-92/par-1: 農地法第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
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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-20261007T211206-567, 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