# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条 (Supplementary Provisions, Article 69) - 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: 第六十九条 (Supplementary Provisions, Article 69)（連結法人の減価償却に関する経過措置） — address `suppl-4311-6/art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69 - 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. --- ### 第六十九条（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-4311-6/art-69 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69 **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等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第六十八条の十六第一項の表の第一号から第三号までの中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4311-6/art-69/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-1 With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 68-16, 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 carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 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取得等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-4311-6/art-69/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-2 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) 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 carries out the acquisition, etc. on or after the Effective Date. machine translation, not official **第三項** 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の法人税法第十五条の二第一項に規定する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における新租税特別措置法第六十八条の二十第一項の規定の適用については、同項中「中小連結法人（第六十八条の九第八項第七号に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。 suppl-4311-6/art-69/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-3 With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in Article 68-9, paragraph (8), item (vii))" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation". machine translation, not official **第四項** 新租税特別措置法第六十八条の三十五（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取得又は新築をする同条第一項に規定する特定都市再生建築物について適用する。 suppl-4311-6/art-69/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-4 The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date. machine translation, not official **第五項** 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新築をした旧租税特別措置法第六十八条の三十五第三項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第三項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第四十七条の二第三項第二号」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五項の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（次項及び第三項第二号において「旧効力措置法」という。）第四十七条の二第三項第二号」と、同条第二項中「第四十七条の二第一項」とあるのは「旧効力措置法第四十七条の二第一項」と、同条第三項第二号中「第四十七条の二第三項第二号」とあるのは「旧効力措置法第四十七条の二第三項第二号」とする。 suppl-4311-6/art-69/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5 With regard to buildings listed in Article 68-35, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 52, paragraph (5) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (3), item (ii))", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article with "Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (3), item (ii) of that Article with "Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation Kept in Force". machine translation, not official --- ## Cites - suppl-4311-6/art-69/par-1: 次項 → 租税特別措置法 附則第六十九条第二項 (Supplementary Provisions, Article 69, paragraph (2)), suppl-4311-6/art-69/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-2 - suppl-4311-6/art-69/par-3: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1 - suppl-4311-6/art-69/par-5: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection - suppl-4311-6/art-69/par-5: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五項 → 租税特別措置法 附則第五十二条第五項 (Supplementary Provisions, Article 52, paragraph (5)), suppl-4311-6/art-52/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5 - suppl-4311-6/art-69/par-5: この項 → 租税特別措置法 附則第六十九条第五項 (Supplementary Provisions, Article 69, paragraph (5)), suppl-4311-6/art-69/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十六号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-2 - 租税特別措置法 附則第五十二条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5 - 租税特別措置法 附則第六十九条第一項（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-4311-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-1 - 租税特別措置法 附則第六十九条第五項（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-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/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-20261007T211206-609, 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