# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十三条 (Supplementary Provisions, Article 123) - 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: 第百二十三条 (Supplementary Provisions, Article 123)（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — address `suppl-4281-15/art-123` - 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-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-123 - 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. --- ### 第百二十三条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Consolidated Corporations caption: machine translation, not official suppl-4281-15/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-123 **第一項** 新租税特別措置法第六十八条の百二第十三項の規定は、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同条第二項に規定する取得又は改良をする固定資産について適用し、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旧租税特別措置法第六十八条の百二第二項に規定する取得又は改良をした固定資産については、なお従前の例による。 suppl-4281-15/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-123/par-1 The provisions of Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or improves as prescribed in paragraph (2) of that Article on or after the Effective Date, and the provisions then in force continue to govern fixed assets that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or improved as prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date. machine translation, not official --- ## 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 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07