# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百七条 (Supplementary Provisions, Article 107) - 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: 第百七条 (Supplementary Provisions, Article 107)（連結法人の特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — address `suppl-4301-7/art-107` - 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-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107 - 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. --- ### 第百七条（連結法人の特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased in Specified Areas caption: machine translation, not official suppl-4301-7/art-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107 **第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度が施行日以後に開始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開始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-107/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-1 The provisions of Article 68-15-2 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 begins 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 began 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が、施行日前に地域再生法第十七条の二第三項の認定を受けた場合（当該連結親法人又はその連結子法人のうちに施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けたものがある場合を除く。）において、連結親法人事業年度が施行日以後に開始する新租税特別措置法第六十八条の十五の二第四項第一号に規定する適用年度において旧租税特別措置法第六十八条の十五の二第一項第一号及び第三号に掲げる要件を満たすときは、当該適用年度における新租税特別措置法第六十八条の十五の二の規定の適用については、次に定めるところによる。 suppl-4301-7/art-107/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2 If a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding the case where, among that consolidated parent corporation and its consolidated subsidiary corporations, there is one that obtained the certification referred to in that paragraph (including a certification of change under the provisions of paragraph (4) of that Article) on or after the Effective Date), and it satisfies the requirements listed in Article 68-15-2, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable year prescribed in Article 68-15-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year begins on or after the Effective Date, the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation in that applicable year is as specified in the following items: machine translation, not official **一** 新租税特別措置法第六十八条の十五の二第一項第一号イ及びロに掲げる要件を満たすものとする。 suppl-4301-7/art-107/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-1 the requirements listed in Article 68-15-2, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are to be regarded as satisfied; machine translation, not official **二** 新租税特別措置法第六十八条の十五の二第一項中「金額を超える」とあるのは「金額（前条第二項の規定により当該適用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。 suppl-4301-7/art-107/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-2 the phrase "exceeds the amount" in Article 68-15-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "exceeds the amount (or, if there is an amount deducted from the consolidated tax amount before adjustment on the consolidated income for that applicable year pursuant to the provisions of paragraph (2) of the preceding Article, the remaining amount after deducting that amount)", the phrase "8 percent" in item (ii), (a) of that paragraph with "10 percent", and the phrase "in (a) and (b)" in (c) of that item with "in (a)"; machine translation, not official **三** 新租税特別措置法第六十八条の十五の二第一項第二号ロ及び第六項の規定は、適用しない。 suppl-4301-7/art-107/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2/item-3 the provisions of Article 68-15-2, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply. machine translation, not official **第三項** 前項の規定は、新租税特別措置法第六十八条の十五の二第八項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。 suppl-4301-7/art-107/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-3 The provisions of the preceding paragraph apply only if the documents prescribed in Article 68-15-2, paragraph (8) of the New Act on Special Measures Concerning Taxation contain a statement to the effect that the corporation seeks the application of the provisions of the preceding paragraph. machine translation, not official **第四項** 施行日から附則第一条第十五号に定める日の前日までの間における新租税特別措置法第六十八条の十五の二の規定の適用については、同条第一項、第二項及び第四項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。 suppl-4301-7/art-107/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-4 With regard to the application of the provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (4), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality", the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." in item (ii) of that paragraph with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "an area listed in (a) or (b) of that item" with "the area for improving regional vitality prescribed in that item". 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十五の二第一項から第三項まで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、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、第三項、第六項及び第七項」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）附則第百七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十五の二第一項から第三項まで」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-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 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 68-15-2, paragraphs (1) through (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 provisions of Article 68-9, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis, notwithstanding the provisions of paragraph (1). In this case, the phrase "paragraphs (1), (3), (6) and (7)" in paragraph (12) of that Article is deemed to be replaced with "Article 68-15-2, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of 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 107, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Corporation Tax Act". machine translation, not official **第六項** 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十五の二第一項から第三項までの規定の適用がある場合における新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七第七項」とあるのは、「若しくは第六十八条の十五の七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）附則第百七条第五項」とする。 suppl-4301-7/art-107/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-6 With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 68-15-2, paragraphs (1) through (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 68-15-7, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-7, paragraph (7), or Article 107, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)". machine translation, not official **第七項** 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-107/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-7 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 --- ## Cites - suppl-4301-7/art-107/par-2: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection - suppl-4301-7/art-107/par-2: 同条第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection - suppl-4301-7/art-107/par-3: 前項 → 租税特別措置法 附則第百七条第二項 (Supplementary Provisions, Article 107, paragraph (2)), suppl-4301-7/art-107/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-2 - suppl-4301-7/art-107/par-4: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4301-7/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-15 - suppl-4301-7/art-107/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-107/par-5: 第一項 → 租税特別措置法 附則第百七条第一項 (Supplementary Provisions, Article 107, paragraph (1)), suppl-4301-7/art-107/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-1 - suppl-4301-7/art-107/par-6: 第一項 → 租税特別措置法 附則第百七条第一項 (Supplementary Provisions, Article 107, paragraph (1)), suppl-4301-7/art-107/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-1 - suppl-4301-7/art-107/par-6: 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-107/par-7: 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-107/par-7: 前項 → 租税特別措置法 附則第百七条第六項 (Supplementary Provisions, Article 107, paragraph (6)), suppl-4301-7/art-107/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-6 ## Cited by 5 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 附則第百七条第三項（連結法人の特定の地域において雇用者の数が増加した場合の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-107/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-3 - 租税特別措置法 附則第百七条第五項（連結法人の特定の地域において雇用者の数が増加した場合の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-107/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-5 - 租税特別措置法 附則第百七条第六項（連結法人の特定の地域において雇用者の数が増加した場合の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-107/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-6 - 租税特別措置法 附則第百七条第七項（連結法人の特定の地域において雇用者の数が増加した場合の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-107/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-107/par-7 --- ## 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-20261007T211206-599, 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