# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十八条 (Supplementary Provisions, Article 118) - 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: 第百十八条 (Supplementary Provisions, Article 118)（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置） — address `suppl-4281-15/art-118` - 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-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118 - 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. --- ### 第百十八条（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones caption: machine translation, not official suppl-4281-15/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118 **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、施行日前に旧租税特別措置法第六十八条の六十三の二第一項に規定する指定を受けたものの当該指定に係る同項に規定する適用連結事業年度分の法人税及び同条第五項に規定する取り消された日を含む連結事業年度分の法人税については、なお従前の例による。 suppl-4281-15/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118/par-1 With regard to corporation tax for the applicable consolidated business years prescribed in Article 68-63-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the designation prescribed in that paragraph, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received that designation before the Effective Date, and corporation tax for the consolidated business year that includes the date of revocation prescribed in paragraph (5) of that Article, the provisions then in force continue to govern. 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十一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-11 --- ## 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-20261007T211206-577, 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