# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — address `suppl-5021-8/art-78` - 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-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78 - 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. --- ### 第七十八条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-5021-8/art-78 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78 **第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第九十一条までにおいて同じ。）の施行日以後に開始する事業年度分の法人税及び連結親法人（旧租税特別措置法第二条第二項第十号の四に規定する連結親法人をいう。以下附則第百五条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第百五条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第百五条までにおいて同じ。）の連結親法人事業年度（旧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をいう。以下この条において同じ。）が施行日以後に開始する連結事業年度（旧租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第百七条までにおいて同じ。）分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税及び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分の法人税については、なお従前の例による。 suppl-5021-8/art-78/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78/par-1 Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 91 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 107 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this Article) of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 105 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 105 of the Supplementary Provisions) with that consolidated parent corporation begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-78/par-1: 附則第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-5021-8/art-91 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91 - suppl-5021-8/art-78/par-1: この条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5021-8/art-78 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78 - suppl-5021-8/art-78/par-1: 租税特別措置法第二条第二項第二号 → 租税特別措置法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2 - suppl-5021-8/art-78/par-1: 附則第百五条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-5021-8/art-105 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-105 - suppl-5021-8/art-78/par-1: 附則第百七条 → 租税特別措置法 附則第百七条 (Supplementary Provisions, Article 107), suppl-5021-8/art-107 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七十八条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-78/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-20261007T211206-615, 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