# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条 (Supplementary Provisions, Article 115) - 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: 第百十五条 (Supplementary Provisions, Article 115)（第十六条の規定による改正に伴う地方活力向上地域等において雇用者の数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-5021-8/art-115` - 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-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115 - 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. --- ### 第百十五条（第十六条の規定による改正に伴う地方活力向上地域等において雇用者の数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 Number of Employees Has Increased in Areas for Improving Regional Vitality, etc., Accompanying the Amendment by Article 16 caption: machine translation, not official suppl-5021-8/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115 **第一項** 四年新措置法第四十二条の十二第二項の規定の適用については、同項に規定する要件適格法人には、四年旧措置法第六十八条の十五第一項の規定（同項の規定に係る四年旧措置法第六十八条の四十第一項若しくは第四項又は第六十八条の四十一第一項から第三項まで、第十一項若しくは第十二項の規定を含む。次項において同じ。）若しくは四年旧措置法第六十八条の十五第二項の規定の適用を受けた連結事業年度においてその適用を受けないものとしたならば四年旧措置法第六十八条の十五の二第一項の規定の適用があるもの又は同項の規定の適用を受けたもの（次項において「要件適格連結法人」という。）を含むものとする。 suppl-5021-8/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/par-1 With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, a requirement-qualified corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes would have applied if it were assumed not to have received, in the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (including the provisions of Article 68-40, paragraph (1) or (4), or Article 68-41, paragraphs (1) through (3), (11), or (12) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as they relate to the provisions of that paragraph; the same applies in the following paragraph) or the provisions of Article 68-15, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, that application, or a corporation that received the application of the provisions of that paragraph (referred to as a "requirement-qualified consolidated corporation" in the following paragraph). machine translation, not official **第二項** 要件適格連結法人に係る四年新措置法第四十二条の十二第二項の規定の適用については、同項に規定する適用を受ける事業年度は、四年旧措置法第六十八条の十五第一項の規定若しくは同条第二項の規定又は四年旧措置法第六十八条の十五の二第一項の規定の適用を受けた連結事業年度終了の日の翌日以後に開始する事業年度とする。 suppl-5021-8/art-115/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/par-2 With regard to the application of the provisions of Article 42-12, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 to a requirement-qualified consolidated corporation, the business year in which the application prescribed in that paragraph is received is a business year beginning on or after the day following the end of the consolidated business year in which it received the application of the provisions of Article 68-15, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of paragraph (2) of that Article, or the provisions of Article 68-15-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official --- ## Cites - suppl-5021-8/art-115/par-1: 次項 → 租税特別措置法 附則第百十五条第二項 (Supplementary Provisions, Article 115, paragraph (2)), suppl-5021-8/art-115/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/par-2 ## Cited by 2 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五号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百十五条第一項（第十六条の規定による改正に伴う地方活力向上地域等において雇用者の数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-5021-8/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-115/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-20261007T211206-620, 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