# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十六条 (Supplementary Provisions, Article 116) - 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: 第百十六条 (Supplementary Provisions, Article 116)（第十六条の規定による改正に伴う法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-5021-8/art-116` - 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-116 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116 - 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. --- ### 第百十六条（第十六条の規定による改正に伴う法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax, Accompanying the Amendment by Article 16 caption: machine translation, not official suppl-5021-8/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116 **第一項** 四年新措置法第四十二条の十三第三項の規定の適用については、同項に規定する超過事業年度後の連結事業年度について同項の法人又は当該法人に係る連結親法人による連結確定申告書の提出をしていた場合には、青色申告書の提出をしていたものとみなす。 suppl-5021-8/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-1 With regard to the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, where, for consolidated business years after the excess business year prescribed in that paragraph, the corporation referred to in that paragraph or the consolidated parent corporation pertaining to that corporation filed consolidated tax returns, the corporation is deemed to have filed blue returns. machine translation, not official **第二項** 四年新措置法第四十二条の十三第三項の規定は、四年旧措置法第六十八条の十五の八第一項の規定の適用を受けた法人の同条第三項に規定する超過連結事業年度（次項において「超過連結事業年度」という。）後の各事業年度（当該各事業年度まで連続して青色申告書の提出（当該各事業年度までの間の連結事業年度に該当する事業年度にあっては、当該法人又は当該法人に係る連結親法人による連結確定申告書の提出）をしている場合の各事業年度に限る。）において、同条第一項各号に定める金額のうち同項後段の規定により同項に規定する調整前連結税額超過額を構成することとされた部分に相当する金額（当該法人に帰せられる金額に限る。）について準用する。 suppl-5021-8/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-2 The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply mutatis mutandis, in each business year after the excess consolidated business year prescribed in paragraph (3) of Article 68-15-8 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (referred to as the "excess consolidated business year" in the following paragraph) of a corporation that received the application of the provisions of Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes (limited to each business year in the case where the corporation has continuously filed blue returns up to that business year (for a business year that falls under a consolidated business year in the period up to that business year, where that corporation or the consolidated parent corporation pertaining to that corporation has filed consolidated tax returns)), to the amount equivalent to the portion of the amounts specified in the items of paragraph (1) of that Article that is to constitute the excess over consolidated tax before adjustment prescribed in that paragraph pursuant to the second sentence of that paragraph (limited to the amount attributed to that corporation). machine translation, not official **第三項** 四年新措置法第四十二条の十三第三項（前項において準用する場合に限る。以下この項において同じ。）の規定は、超過連結事業年度後の各事業年度の確定申告書に四年旧措置法第六十八条の十五の八第一項に規定する調整前連結税額超過額の明細書の添付がある場合（当該各事業年度までの間の連結事業年度に該当する各事業年度にあっては、連結確定申告書に当該明細書の添付があった場合）で、かつ、四年新措置法第四十二条の十三第三項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等（四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定により控除を受ける金額を増加させる四年新措置法第二条第二項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書を提出する場合には、当該修正申告書又は更正請求書を含む。）に四年新措置法第四十二条の十三第三項の規定により適用する同条第二項に規定する繰越税額控除に関する規定による控除の対象となる同条第一項に規定する調整前法人税額超過額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。 suppl-5021-8/art-116/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3 The provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 (limited to where applied mutatis mutandis pursuant to the preceding paragraph; the same applies hereinafter in this paragraph) apply only where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is attached to the final return for each business year after the excess consolidated business year (for each business year that falls under a consolidated business year in the period up to that business year, where that written statement was attached to the consolidated tax return), and a document stating the excess over corporation tax before adjustment prescribed in paragraph (1) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 that is subject to deduction under the provisions on carry-forward tax credits prescribed in paragraph (2) of that Article as applied pursuant to Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount to be deducted, and the details of the calculation of that amount, is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022 (including, where an amended return form prescribed in Article 2, paragraph (2), item (xxxi) of the Act on Special Measures Concerning Taxation as Amended for 2022 or a written request for reassessment prescribed in item (xxxii) of that paragraph that increases the amount to be deducted under the provisions on carry-forward tax credits prescribed in paragraph (2) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied pursuant to paragraph (3) of that Article is filed, that amended return form or written request for reassessment) for the business year for which the corporation seeks the application of the provisions of Article 42-13, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第四項** 四年新措置法第四十二条の十三第四項の規定の適用については、同条第三項に規定する超過事業年度後の各連結事業年度の連結確定申告書に四年旧措置法第六十八条の十五の八第一項に規定する調整前連結税額超過額の明細書の添付があった場合には、確定申告書に四年新措置法第四十二条の十三第四項に規定する明細書の添付があったものとみなす。 suppl-5021-8/art-116/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-4 With regard to the application of the provisions of Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, where a written statement of the excess over consolidated tax before adjustment prescribed in Article 68-15-8, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes was attached to the consolidated tax return for each consolidated business year after the excess business year prescribed in paragraph (3) of Article 42-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the written statement prescribed in Article 42-13, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is deemed to have been attached to the final return. machine translation, not official --- ## Cites - suppl-5021-8/art-116/par-1: 四年新措置法第四十二条の十三第三項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5021-8/art-116/par-2: 次項 → 租税特別措置法 附則第百十六条第三項 (Supplementary Provisions, Article 116, paragraph (3)), suppl-5021-8/art-116/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3 - suppl-5021-8/art-116/par-2: 四年新措置法第四十二条の十三第三項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5021-8/art-116/par-3: 同条第二項 → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2 - suppl-5021-8/art-116/par-3: 前項 → 租税特別措置法 附則第百十六条第二項 (Supplementary Provisions, Article 116, paragraph (2)), suppl-5021-8/art-116/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-2 - suppl-5021-8/art-116/par-3: この項 → 租税特別措置法 附則第百十六条第三項 (Supplementary Provisions, Article 116, paragraph (3)), suppl-5021-8/art-116/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3 - suppl-5021-8/art-116/par-3: 同条第一項 → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1 - suppl-5021-8/art-116/par-3: 同項第三十二号 → 租税特別措置法 第二条第二項第三十二号 (Article 2, paragraph (2), item (xxxii)), art-2/par-2/item-32 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-32 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-32 - suppl-5021-8/art-116/par-3: 四年新措置法第四十二条の十三第三項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5021-8/art-116/par-3: 四年新措置法第二条第二項第三十一号 → 租税特別措置法 第二条第二項第三十一号 (Article 2, paragraph (2), item (xxxi)), art-2/par-2/item-31 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-31 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-31 - suppl-5021-8/art-116/par-3: 四年新措置法第二条第二項第二十八号 → 租税特別措置法 第二条第二項第二十八号 (Article 2, paragraph (2), item (xxviii)), art-2/par-2/item-28 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-28 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-28 - suppl-5021-8/art-116/par-4: 同条第三項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5021-8/art-116/par-4: 四年新措置法第四十二条の十三第四項 → 租税特別措置法 第四十二条の十三第四項 (Article 42-13, paragraph (4)), art-42-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-4 ## Cited by 3 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 附則第百十六条第二項（第十六条の規定による改正に伴う法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-2 - 租税特別措置法 附則第百十六条第三項（第十六条の規定による改正に伴う法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-116/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-116/par-3 --- ## 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