# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百八条 (Supplementary Provisions, Article 108) - 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: 第百八条 (Supplementary Provisions, Article 108)（連結法人の雇用者給与等支給額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-108` - 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-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108 - 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. --- ### 第百八条（連結法人の雇用者給与等支給額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 Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased caption: machine translation, not official suppl-4301-7/art-108 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108 **第一項** 新租税特別措置法第六十八条の十五の六の規定は、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-108/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-1 The provisions of Article 68-15-6 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** 施行日から平成三十一年三月三十一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六第二項の規定の適用については、同項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。 suppl-4301-7/art-108/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-2 With regard to the application of the provisions of Article 68-15-6, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in that paragraph is deemed to be replaced with "a small or medium-sized consolidated corporation". 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十五の六第一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、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）附則第百八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六第一項」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-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 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 68-15-6, paragraph (1) 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 68-15-6, paragraph (1) 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 108, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Corporation Tax Act". machine translation, not official **第四項** 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六第一項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）附則第百八条第三項」とする。 suppl-4301-7/art-108/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-4 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 68-15-6, paragraph (1) 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 108, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)". machine translation, not official **第五項** 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-108/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-5 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-108/par-3: 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-108/par-3: 第一項 → 租税特別措置法 附則第百八条第一項 (Supplementary Provisions, Article 108, paragraph (1)), suppl-4301-7/art-108/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-1 - suppl-4301-7/art-108/par-4: 第一項 → 租税特別措置法 附則第百八条第一項 (Supplementary Provisions, Article 108, paragraph (1)), suppl-4301-7/art-108/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-1 - suppl-4301-7/art-108/par-4: 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-108/par-5: 前項 → 租税特別措置法 附則第百八条第四項 (Supplementary Provisions, Article 108, paragraph (4)), suppl-4301-7/art-108/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-108/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-4 - suppl-4301-7/art-108/par-5: 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 4 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 附則第百八条第三項（連結法人の雇用者給与等支給額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-108/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-3 - 租税特別措置法 附則第百八条第四項（連結法人の雇用者給与等支給額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-108/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-4 - 租税特別措置法 附則第百八条第五項（連結法人の雇用者給与等支給額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-108/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-108/par-5 --- ## 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