# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十六条 (Supplementary Provisions, Article 96) - 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: 第九十六条 (Supplementary Provisions, Article 96)（連結法人の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-96` - 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-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96 - 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. --- ### 第九十六条（連結法人の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 of a Consolidated Corporation Increases in Areas for Improving Regional Vitality, etc. caption: machine translation, not official suppl-5021-8/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96 **第一項** 新租税特別措置法第六十八条の十五の二の規定は、連結法人（旧租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下附則第百七条までにおいて同じ。）の施行日以後に終了する連結事業年度（特例対象連結事業年度を除く。）分の法人税について適用し、連結法人の施行日前に終了した連結事業年度（特例対象連結事業年度を含む。）分の法人税については、なお従前の例による。 suppl-5021-8/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-1 The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years (excluding special eligible consolidated business years) of a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter through Article 107 of the Supplementary Provisions) ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years (including special eligible consolidated business years) of a consolidated corporation that ended before the Effective Date. machine translation, not official **第二項** 前項に規定する特例対象連結事業年度とは、連結法人（そ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のいずれかが施行日前に地域再生法第十七条の二第三項の認定を受けたものに限る。）の施行日以後に終了する連結事業年度（そ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のいずれかが施行日以後に同条第三項の認定又は同条第四項の規定による変更の認定を受ける場合におけるこれらの認定を受ける日以後に終了する連結事業年度を除く。）をいう。 suppl-5021-8/art-96/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-2 The term "special eligible consolidated business year" prescribed in the preceding paragraph means a consolidated business year, ending on or after the Effective Date, of a consolidated corporation (limited to one whose consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the certification under Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date) (excluding, in the case where its consolidated parent corporation or any consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation receives, on or after the Effective Date, the certification under paragraph (3) of that Article or the certification of a change under paragraph (4) of that Article, a consolidated business year ending on or after the day on which it receives that certification). 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で、働き方改革を推進するための関係法律の整備に関する法律附則第三条第一項に規定する中小事業主であるものに対する施行日から令和三年三月三十一日までの間における新租税特別措置法第六十八条の十五の二第五項第七号ロの規定の適用については、同号ロ中「短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項」とあるのは、「働き方改革を推進するための関係法律の整備に関する法律附則第十一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七条の規定による改正前の短時間労働者の雇用管理の改善等に関する法律第二条」とする。 suppl-5021-8/art-96/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-3 With regard to the application of the provisions of Article 68-15-2, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform, the phrase "Article 2, paragraph (1) of the Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in item (vii), (b) of that paragraph is deemed to be replaced with "Article 2 of the Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform, which remains in force pursuant to Article 11, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5021-8/art-96/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 - suppl-5021-8/art-96/par-2: 前項 → 租税特別措置法 附則第九十六条第一項 (Supplementary Provisions, Article 96, paragraph (1)), suppl-5021-8/art-96/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-1 - suppl-5021-8/art-96/par-2: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection - suppl-5021-8/art-96/par-2: 同条第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection - suppl-5021-8/art-96/par-3: 短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律第二条第一項 → 短時間労働者及び有期雇用労働者の雇用管理の改善等に関する法律 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/part-time-and-fixed-term-workers-act/art-2/par-1 · https://japanlaw.org/l/405AC0000000076/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第九十六条第二項（連結法人の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-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-96/par-2 --- ## 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