# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十条 (Supplementary Provisions, Article 110) - 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: 第百十条 (Supplementary Provisions, Article 110)（連結法人の減価償却に関する経過措置） — address `suppl-4301-7/art-110` - 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-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110 - 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. --- ### 第百十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4301-7/art-110 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110 **第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第四号に係る部分に限る。）の規定は、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以後に取得等（取得又は製作若しくは建設をいう。第三項において同じ。）をする同号の中欄に掲げる減価償却資産について適用する。 suppl-4301-7/art-110/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (3)) on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の十七第二項の規定は、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以後に取得又は建設をする同項に規定する技術基準適合施設について適用し、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建設をした旧租税特別措置法第六十八条の十七第二項に規定する技術基準適合施設については、なお従前の例による。 suppl-4301-7/art-110/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-2 The provisions of Article 68-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to facilities conforming to technical standards prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern facilities conforming to technical standards prescribed in Article 68-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の二十六第一項の規定は、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以後に取得等をする同項に規定する情報流通円滑化設備について適用し、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等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定電気通信設備については、なお従前の例による。 suppl-4301-7/art-110/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-3 The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to information distribution facilitation equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 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、施行日前に旧租税特別措置法第六十八条の三十三第一項に規定する基準適合認定又は特例基準適合認定を受けたものの施行日以後に終了する同項に規定する適用連結事業年度又は特例認定適用連結事業年度終了の日において有する同項に規定する次世代育成支援対策資産については、同条の規定は、なおその効力を有する。 suppl-4301-7/art-110/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-4 With regard to assets for measures to support the development of the next generation prescribed in Article 68-33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held, at the end of an applicable consolidated business year or an applicable consolidated business year for special certification prescribed in that paragraph ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained the certification of conformity to standards or the special certification of conformity to standards prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-4301-7/art-110/par-1: 第三項 → 租税特別措置法 附則第百十条第三項 (Supplementary Provisions, Article 110, paragraph (3)), suppl-4301-7/art-110/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百十条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-110/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-20261007T211206-599, 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