# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百一条 (Supplementary Provisions, Article 101)
- 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: 第百一条 (Supplementary Provisions, Article 101)（連結法人の準備金に関する経過措置） — address `suppl-5021-8/art-101`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.
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### 第百一条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-5021-8/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101
**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、施行日の前日を含む連結事業年度終了の日において旧租税特別措置法第六十八条の四十四第二項に規定する金属鉱業等鉱害防止準備金の金額を有するもの（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、施行日以後に同条第一項に規定する特定施設（その使用の開始の日が令和二年三月三十一日以前であるものに限る。）の移転を受けるものを含む。）の施行日以後に開始する各連結事業年度の旧租税特別措置法第二条第二項第二十二号に規定する連結所得の金額の計算については、旧租税特別措置法第六十八条の四十四の規定は、なおその効力を有する。この場合において、同条第一項中「平成三十二年三月三十一日」とあるのは「令和五年三月三十日」と、「第五十五条の二第一項」とあるのは「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十七条第一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十五条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十五条の二第一項」と、「おいて同法」とあるのは「おいて金属鉱業等鉱害対策特別措置法」と、「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、同条第二項及び第三項中「第五十五条の二第一項」とあるのは「旧効力措置法第五十五条の二第一項」と、同条第六項中「独立行政法人石油天然ガス・金属鉱物資源機構」とあるのは「独立行政法人エネルギー・金属鉱物資源機構」と、「百分の八十」とあるのは「百分の八十（当該連結事業年度が、令和二年四月一日から令和三年三月三十一日までの間に開始する連結事業年度であるときは百分の七十とし、同年四月一日から令和四年三月三十一日までの間に開始する連結事業年度であるときは百分の六十とし、同年四月一日から令和五年三月三十日までの間に開始する連結事業年度であるときは百分の五十とする。）」と、同条第八項から第十項までの規定中「第五十五条の二第一項」とあるのは「旧効力措置法第五十五条の二第一項」とする。
suppl-5021-8/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101/par-1
With regard to the calculation of the amount of consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Former Act on Special Measures Concerning Taxation for each consolidated business year beginning on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has, at the end of the consolidated business year that includes the day before the Effective Date, an amount of the reserve for prevention of mining pollution from metal mining, etc. prescribed in Article 68-44, paragraph (2) of the Former Act on Special Measures Concerning Taxation (including a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that receives, on or after the Effective Date, a transfer of a specified facility prescribed in paragraph (1) of that Article (limited to one whose use commenced on or before March 31, 2020)), the provisions of Article 68-44 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "March 31, 2020" in paragraph (1) of that Article is deemed to be replaced with "March 30, 2023"; the phrase "Article 55-2, paragraph (1)" with "Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to Article 87, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in this Article)"; the phrase "in that Act" with "in the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc"; the phrase "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security"; and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; the phrase "Article 55-2, paragraph (1)" in paragraphs (2) and (3) of that Article is deemed to be replaced with "Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Japan Oil, Gas and Metals National Corporation" in paragraph (6) of that Article is deemed to be replaced with "Japan Organization for Metals and Energy Security", and the phrase "80 percent" with "80 percent (70 percent where that consolidated business year begins during the period from April 1, 2020 to March 31, 2021, 60 percent where it begins during the period from April 1, 2021 to March 31, 2022, and 50 percent where it begins during the period from April 1, 2022 to March 30, 2023)"; and the phrase "Article 55-2, paragraph (1)" in the provisions of paragraphs (8) through (10) of that Article is deemed to be replaced with "Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第二項** 新租税特別措置法第六十八条の四十六第一項及び第六項の規定は、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の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-5021-8/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-101/par-2
The provisions of Article 68-46, paragraphs (1) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
machine translation, not official
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## Cites
- suppl-5021-8/art-101/par-1: 所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十七条第一項 → 租税特別措置法 附則第八十七条第一項 (Supplementary Provisions, Article 87, paragraph (1)), suppl-5021-8/art-87/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-87/par-1
- suppl-5021-8/art-101/par-1: 同法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第八十七条第一項（金属鉱業等鉱害防止準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-87/par-1
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## 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-20261007T211206-617, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07