# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百九条 (Supplementary Provisions, Article 109) - 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: 第百九条 (Supplementary Provisions, Article 109)（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-4281-15/art-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109 - 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. --- ### 第百九条（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 Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. in a National Strategic Special Zone caption: machine translation, not official suppl-4281-15/art-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109 **第一項** 新租税特別措置法第六十八条の十四第一項の規定は、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機械装置等の償却限度額（償却費として損金の額に算入する金額の限度額をいう。以下この項及び次条第一項において同じ。）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十四第一項に規定する特定機械装置等の償却限度額については、なお従前の例による。 suppl-4281-15/art-109/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/par-1 The provisions of Article 68-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciation limit for specified machinery and equipment, etc. (meaning the limit of the amount to be included in deductible expenses as depreciation allowance; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) 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 the depreciation limit for specified machinery and equipment, etc. prescribed in Article 68-14, 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 **第二項** 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が法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該連結親法人又はその連結子法人の旧租税特別措置法第六十八条の十四第五項に規定する取消日前五年以内に開始した各連結事業年度のうち施行日前に開始した連結事業年度において同条第二項又は第三項の規定により連結所得に対する法人税の額から控除された金額のうち当該連結親法人又はその連結子法人に係る金額に相当する金額については、なお従前の例による。 suppl-4281-15/art-109/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/par-2 In the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has had its approval under Article 4-2 of the Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, with regard to the amount equivalent to the amount pertaining to that consolidated parent corporation or its consolidated subsidiary corporation, out of the amount deducted from the amount of corporation tax on consolidated income, in any of the consolidated business years of that consolidated parent corporation or its consolidated subsidiary corporation beginning within five years before the revocation date prescribed in Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation that began before the Effective Date, pursuant to the provisions of paragraph (2) or (3) of that Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-109/par-1: 次条第一項 → 租税特別措置法 附則第百十条第一項 (Supplementary Provisions, Article 110, paragraph (1)), suppl-4281-15/art-110/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-110/par-1 - suppl-4281-15/art-109/par-1: この項 → 租税特別措置法 附則第百九条第一項 (Supplementary Provisions, Article 109, paragraph (1)), suppl-4281-15/art-109/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百九条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-109/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-20261007T211206-576, 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