# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三条 (Supplementary Provisions, Article 103) - 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: 第百三条 (Supplementary Provisions, Article 103)（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — address `suppl-4301-7/art-103` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103 - 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. --- ### 第百三条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research caption: machine translation, not official suppl-4301-7/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103 **第一項** 新租税特別措置法第六十八条の九第十二項及び第十三項（これらの規定を新租税特別措置法第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第八項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項又は第六十八条の十五の五第十一項において準用する場合を含む。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に終了した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-4301-7/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-1 The provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (8), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11) or Article 68-15-5, paragraph (11) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) ends on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year ended 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の連結親法人事業年度が令和元年十月一日前に開始した連結事業年度における租税特別措置法第六十八条の九第十三項（同法第六十八条の十第八項、第六十八条の十一第十一項、第六十八条の十三第八項、第六十八条の十四第七項、第六十八条の十四の二第七項、第六十八条の十四の三第七項、第六十八条の十五第七項、第六十八条の十五の二第十項、第六十八条の十五の三第四項、第六十八条の十五の四第十一項、第六十八条の十五の五第十一項、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項の規定又は附則第百五条第二項、第百七条第五項若しくは第百八条第三項の規定において準用する場合を含む。）の規定の適用については、同法第六十八条の九第十三項第五号中「百分の十・三」とあるのは、「百分の四・四」とする。 suppl-4301-7/art-103/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-2 With regard to the application of the provisions of Article 68-9, paragraph (13) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 68-10, paragraph (8), Article 68-11, paragraph (11), Article 68-13, paragraph (8), Article 68-14, paragraph (7), Article 68-14-2, paragraph (7), Article 68-14-3, paragraph (7), Article 68-15, paragraph (7), Article 68-15-2, paragraph (10), Article 68-15-3, paragraph (4), Article 68-15-4, paragraph (11), Article 68-15-5, paragraph (11), Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7) of that Act or the provisions of Article 105, paragraph (2), Article 107, paragraph (5) or Article 108, paragraph (3) of the Supplementary Provisions) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-9, paragraph (13), item (v) of that Act is deemed to be replaced with "4.4 percent". machine translation, not official **第三項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の七第七項」とあるのは、「若しくは第六十八条の十五の六第七項」とする。 suppl-4301-7/art-103/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-3 With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "or Article 68-15-6, paragraph (7)". machine translation, not official --- ## Cites - suppl-4301-7/art-103/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1 - suppl-4301-7/art-103/par-2: 附則第百五条第二項 → 租税特別措置法 附則第百五条第二項 (Supplementary Provisions, Article 105, paragraph (2)), suppl-4301-7/art-105/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-2 - suppl-4301-7/art-103/par-2: 第百七条第五項 → 租税特別措置法 附則第百七条第五項 (Supplementary Provisions, Article 107, paragraph (5)), suppl-4301-7/art-107/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-5 - suppl-4301-7/art-103/par-2: 第百八条第三項 → 租税特別措置法 附則第百八条第三項 (Supplementary Provisions, Article 108, paragraph (3)), suppl-4301-7/art-108/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-3 - suppl-4301-7/art-103/par-3: 前項 → 租税特別措置法 附則第百三条第二項 (Supplementary Provisions, Article 103, paragraph (2)), suppl-4301-7/art-103/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-2 - suppl-4301-7/art-103/par-3: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百三条第三項（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-103/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-3 --- ## 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-20261007T211206-598, 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