# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十二条 (Supplementary Provisions, Article 112) - 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: 第百十二条 (Supplementary Provisions, Article 112)（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置） — address `suppl-4301-7/art-112` - 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-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112 - 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. --- ### 第百十二条（連結法人である認定農地所有適格法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Qualified Farmland-Owning Corporations, etc. That Are Consolidated Corporations caption: machine translation, not official suppl-4301-7/art-112 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112 **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で、旧租税特別措置法第六十八条の六十四第一項に規定する特定農業法人である同項に規定する農地所有適格法人（同項に規定する認定農地所有適格法人を除く。）に該当するものが施行日前に交付を受けた同項に規定する交付金等については、なお従前の例による。 suppl-4301-7/art-112/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112/par-1 The provisions then in force continue to govern grants, etc. prescribed in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were received before 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 falls under a qualified farmland-owning corporation prescribed in that paragraph (excluding a certified qualified farmland-owning corporation prescribed in that paragraph) that is a specified agricultural corporation prescribed in that paragraph. machine translation, not official **第二項** 新租税特別措置法第六十八条の六十四及び第六十八条の六十五（新租税特別措置法第六十八条の六十四第三項第二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同号に規定する農用地等の同号に規定する取得等をする場合におけるその取得等をする日を含む連結事業年度分の法人税について適用する。 suppl-4301-7/art-112/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-112/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-112/par-2 The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 68-64, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for the consolidated business year that includes the day on 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. prescribed in that item of agricultural land, etc. prescribed in that item, in the case where it makes that acquisition, etc. on or after the Effective Date. machine translation, not official --- ## 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-20261007T211206-600, 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