# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（中小連結法人が特定経営力向上設備等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-5031-11/art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64 - 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. --- ### 第六十四条（中小連結法人が特定経営力向上設備等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 Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc. caption: machine translation, not official suppl-5031-11/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64 **第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十八条の十五の五第一項の規定は、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以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上設備等について適用し、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若しくは建設をした第七条の規定による改正前の租税特別措置法第六十八条の十五の五第一項に規定する特定経営力向上設備等については、なお従前の例による。 suppl-5031-11/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/par-1 The provisions of Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-5031-11/art-64/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 - suppl-5031-11/art-64/par-1: この条 → 租税特別措置法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-5031-11/art-64 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十四条第一項（中小連結法人が特定経営力向上設備等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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/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-20261007T211206-631, 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