# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五条 (Supplementary Provisions, Article 105) - 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: 第百五条 (Supplementary Provisions, Article 105)（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-4301-7/art-105` - 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-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105 - 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. --- ### 第百五条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load caption: machine translation, not official suppl-4301-7/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105 **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が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー環境負荷低減推進設備等については、なお従前の例による。 suppl-4301-7/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1 The provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, or manufactured or constructed, before the Effective Date. machine translation, not official **第二項** 前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租税特別措置法第六十八条の十第二項又は第三項の規定の適用がある場合における新法人税法第二編第一章の二及び新地方法人税法第十五条の規定の適用については、前項の規定にかかわらず、租税特別措置法第六十八条の九第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第四項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一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同法第十五条の規定による改正前の租税特別措置法第六十八条の十第二項及び第三項」と、「同法」とあるのは「法人税法」と読み替えるものとする。 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 With regard to the application of the provisions of Part II, Chapter I-2 of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, notwithstanding the provisions of the preceding paragraph, the provisions of Article 68-9, paragraphs (12) and (13) of the Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (4) and (7)" is deemed to be replaced with "Article 68-10, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act". machine translation, not official **第三項** 第一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租税特別措置法第六十八条の十第二項又は第三項の規定の適用がある場合における租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「又は第六十八条の十五の六の二第七項」とあるのは、「若しくは第六十八条の十五の六の二第七項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第二項」とする。 suppl-4301-7/art-105/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-3 With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), the phrase "or Article 68-15-6-2, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-6-2, paragraph (7), or Article 105, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)". machine translation, not official **第四項** 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七第七項」とあるのは、「第六十八条の十五の六第七項」とする。 suppl-4301-7/art-105/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-4 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 68-15-7, paragraph (7)" in that paragraph is deemed to be replaced with "Article 68-15-6, paragraph (7)". machine translation, not official **第五項** 第一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租税特別措置法第六十八条の十第五項の規定の適用がある場合における新法人税法第二編第一章の二（第二節第一款を除く。）及び新地方法人税法第十五条の規定の適用については、第一項の規定にかかわらず、新租税特別措置法第六十八条の十一第十三項の規定を準用する。この場合において、同項第一号中「第五項」とあるのは、「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一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同法第十五条の規定による改正前の租税特別措置法第六十八条の十第五項」と読み替えるものとする。 suppl-4301-7/art-105/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-5 With regard to the application of the provisions of Part II, Chapter I-2 (excluding Section 2, Subsection 1) of the New Corporation Tax Act and Article 15 of the New Local Corporation Tax Act in the case where the provisions of Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of paragraph (1), notwithstanding the provisions of paragraph (1), the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, the phrase "paragraph (5)" in item (i) of that paragraph is deemed to be replaced with "Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 105, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4301-7/art-105/par-2: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4301-7/art-105/par-2: 前項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4301-7/art-105/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1 - suppl-4301-7/art-105/par-3: 第一項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4301-7/art-105/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1 - suppl-4301-7/art-105/par-3: 所得税法等の一部を改正する法律（平成三十年法律第七号）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-105/par-4: 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 - suppl-4301-7/art-105/par-4: 前項 → 租税特別措置法 附則第百五条第三項 (Supplementary Provisions, Article 105, paragraph (3)), suppl-4301-7/art-105/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-3 - suppl-4301-7/art-105/par-5: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4301-7/art-105/par-5: 第一項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4301-7/art-105/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第百三条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-103/par-2 - 租税特別措置法 附則第百五条第二項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — 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 - 租税特別措置法 附則第百五条第三項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-3 - 租税特別措置法 附則第百五条第四項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-4 - 租税特別措置法 附則第百五条第五項（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-105/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-5 - 租税特別措置法 附則第百六条第二項（中小連結法人が機械等を取得した場合の特別償却又は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-106/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106/par-2 - 租税特別措置法 附則第百十七条第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117/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-20261007T211206-598, 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