# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十三条 (Supplementary Provisions, Article 83) - 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: 第八十三条 (Supplementary Provisions, Article 83)（連結法人の特定事業再編投資損失準備金に関する経過措置） — address `suppl-4291-4/art-83` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83 - 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. --- ### 第八十三条（連結法人の特定事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring of Consolidated Corporations caption: machine translation, not official suppl-4291-4/art-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83 **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、旧産業競争力強化法第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けたものの施行日以後に開始する各連結事業年度の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十三の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、「第五十五条の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の三第一項」と、同条第三項及び第四項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二項の規定によりなお従前の例によることとされる場合における旧産業競争力強化法」と、同条第九項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」とする。 suppl-4291-4/art-83/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83/par-1 With regard to the calculation of the amount of consolidated income, for each consolidated business year beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Former Act on Strengthening Industrial Competitiveness for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 68-43-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "Article 55-3, paragraph (1)" is deemed to be replaced with "Article 55-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 68 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)"; the phrase "Article 55-3, paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; and the phrase "Article 55-3, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force". machine translation, not official --- ## Cites - suppl-4291-4/art-83/par-1: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4291-4/art-83/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4291-4/art-68 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十八条第一項（特定事業再編投資損失準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68/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-20261007T211206-587, 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