# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十二条 (Supplementary Provisions, Article 112) - 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: 第百十二条 (Supplementary Provisions, Article 112)（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — address `suppl-4281-15/art-112` - 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-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112 - 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. --- ### 第百十二条（連結法人が認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Makes a Donation in Connection with a Donation-Utilizing Project of a Certified Local Government caption: machine translation, not official suppl-4281-15/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112 **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の連結親法人事業年度が平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の三第四項の規定の適用については、同項中「百分の十・三」とあるのは、「百分の四・四」とする。 suppl-4281-15/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112/par-1 With regard to the application of the provisions of Article 68-15-3, paragraph (4) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in that paragraph is deemed to be replaced with "4.4 percent". machine translation, not official ## 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十二号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12/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-20261007T211206-576, 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