# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98)
- 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: 第九十八条 (Supplementary Provisions, Article 98)（連結法人が革新的情報産業活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-5021-8/art-98`
- 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-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-98
- 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.
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### 第九十八条（連結法人が革新的情報産業活用設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment for Utilizing the Innovative Information Industry
caption: machine translation, not official
suppl-5021-8/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-98
**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が施行日前に取得又は製作をした旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備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で、施行日前に生産性向上特別措置法第二十二条第一項の認定を受けたものが当該認定に係る同法第二十三条第二項に規定する認定革新的データ産業活用計画に従って実施される旧租税特別措置法第六十八条の十五の七第一項に規定する革新的データ産業活用の用に供するために施行日から令和三年三月三十一日までの間に取得又は製作をする同項に規定する革新的情報産業活用設備については、なお従前の例による。
suppl-5021-8/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-98/par-1
The provisions then in force continue to govern equipment for utilizing the innovative information industry prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date, and equipment for utilizing the innovative information industry prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, having received the certification under Article 22, paragraph (1) of the Act on Special Measures for Productivity Improvement before the Effective Date, acquires or manufactures during the period from the Effective Date to March 31, 2021 for use in the innovative data industry utilization prescribed in Article 68-15-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out in accordance with the certified innovative data industry utilization plan prescribed in Article 23, paragraph (2) of that Act pertaining to that certification.
machine translation, not official
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## Cites
- suppl-5021-8/art-98/par-1: 生産性向上特別措置法第二十二条第一項 → e-Gov law 430AC0000000025, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- suppl-5021-8/art-98/par-1: 同法第二十三条第二項 → e-Gov law 430AC0000000025, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection
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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