# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Article 68)

- 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: 第六十八条 (Article 68)（特定の協同組合等の法人税率の特例） — address `art-68`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-68
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-68
- 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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### 第六十八条（特定の協同組合等の法人税率の特例） — Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-68 · https://japanlaw.org/ja/special-taxation-measures-act/art-68 · https://japanlaw.org/l/332AC0000000026/art-68</sup>

  **第一項**  協同組合等（特定の地区又は地域に係るものに限る。）の事業年度（清算中の事業年度を除く。）が、次に掲げる要件の全てに該当する場合における当該協同組合等の各事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同法第六十六条第三項中「百分の十九」とあるのは「百分の十九（各事業年度の所得の金額のうち十億円（事業年度が一年に満たない協同組合等については、十億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額とする。）を超える部分の金額については、百分の二十二）」と、同条第十二項中「第四項、第七項及び前項」とあるのは「租税特別措置法第六十八条第一項（特定の協同組合等の法人税率の特例）の規定により読み替えられた第三項」とする。
  <sup>art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1</sup>
  With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the income for each business year of a cooperative, etc. (limited to one pertaining to a specific district or region) in the case where its business year (excluding a business year during liquidation) falls under all of the following requirements, the phrase "19 percent" in Article 66, paragraph (3) of that Act is deemed to be replaced with "19 percent (or 22 percent, for the portion of the amount of income for each business year that exceeds 1,000,000,000 yen (or, for a cooperative, etc. whose business year is less than one year, the amount calculated by multiplying 1,000,000,000 yen by the number of months in that business year and dividing the result by 12))", and the phrase "paragraphs (4) and (7) and the preceding paragraph" in paragraph (12) of that Article is deemed to be replaced with "paragraph (3) as replaced and applied pursuant to the provisions of Article 68, paragraph (1) (Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc.) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

    **一**  当該事業年度の総収入金額（固定資産の譲渡による収入金額その他の政令で定める収入金額を除く。）のうちに当該事業年度の物品供給事業（当該協同組合等の組合員その他の利用者に物品（動物その他の政令で定めるものを含む。）を供給する事業をいう。第三号において同じ。）に係る収入金額の占める割合が百分の五十を超えること。
    <sup>art-68/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-1</sup>
    the ratio of the revenue pertaining to the goods supply business (meaning the business of supplying goods (including animals and other things specified by Cabinet Order) to the members of that cooperative, etc. and other users; the same applies in item (iii)) for the business year to the gross revenue for the business year (excluding revenue from the transfer of fixed assets and other revenue specified by Cabinet Order) exceeds 50 percent;
    <sup>machine translation, not official</sup>

    **二**  当該事業年度終了の時における組合員その他の構成員の数が五十万人以上であること。
    <sup>art-68/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-2</sup>
    the number of the members of the cooperative and other members at the end of the business year is 500,000 or more;
    <sup>machine translation, not official</sup>

    **三**  当該事業年度における物品供給事業のうち店舗において行われるものに係る収入金額が千億円に当該事業年度の月数を乗じてこれを十二で除して計算した金額以上であること。
    <sup>art-68/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-3</sup>
    the revenue pertaining to the goods supply business conducted at stores in the business year is the amount calculated by multiplying 100,000,000,000 yen by the number of months in the business year and dividing the result by 12, or more.
    <sup>machine translation, not official</sup>

  **第二項**  前項第三号の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
  <sup>art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/art-68/par-2</sup>
  The number of months referred to in item (iii) of the preceding paragraph is calculated according to the calendar, and a fraction of less than one month is counted as one month.
  <sup>machine translation, not official</sup>

  **第三項**  第一項に規定する収入金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-68/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-3</sup>
  The calculation of the revenue prescribed in paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-68/par-1: 前項 → 法人税法 第六十六条第十一項 (Article 66, paragraph (11)), art-66/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-11 · https://japanlaw.org/l/340AC0000000034/art-66/par-11
- art-68/par-1: 同条第十二項 → 法人税法 第六十六条第十二項 (Article 66, paragraph (12)), art-66/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-12 · https://japanlaw.org/l/340AC0000000034/art-66/par-12
- art-68/par-1: 同法第六十六条第三項 → 法人税法 第六十六条第三項 (Article 66, paragraph (3)), art-66/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-3 · https://japanlaw.org/l/340AC0000000034/art-66/par-3
- art-68/par-1: 第四項 → 法人税法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-4 · https://japanlaw.org/l/340AC0000000034/art-66/par-4
- art-68/par-1: 第七項 → 法人税法 第六十六条第七項 (Article 66, paragraph (7)), art-66/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-66/par-7 · https://japanlaw.org/l/340AC0000000034/art-66/par-7
- art-68/par-1: 租税特別措置法第六十八条第一項 → 租税特別措置法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1
- art-68/par-1/item-1: 第三号 → 租税特別措置法 第六十八条第一項第三号 (Article 68, paragraph (1), item (iii)), art-68/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-3
- art-68/par-2: 前項第三号 → 租税特別措置法 第六十八条第一項第三号 (Article 68, paragraph (1), item (iii)), art-68/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-3
- art-68/par-3: 第一項 → 租税特別措置法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十二条の三の二第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-1
- 租税特別措置法 第四十二条の三の二第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-3-2/par-2
- 租税特別措置法 第四十二条の四第八項第六号ロ（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-6/sub-2
- 租税特別措置法 第四十二条の四第八項第七号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-7
- 租税特別措置法 第四十二条の四第十二項第一号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-1
- 租税特別措置法 第四十二条の四第十二項第二号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-12/item-2
- 租税特別措置法 第四十二条の四第二十四項第二号（試験研究を行つた場合の法人税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-24/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24/item-2
- 租税特別措置法 第四十二条の十四第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-1
- 租税特別措置法 第四十二条の十四第四項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4
- 租税特別措置法 第四十二条の十四第六項（通算法人の仮装経理に基づく過大申告の場合等の法人税額） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-6
- 租税特別措置法 第六十二条第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-1
- 租税特別措置法 第六十二条第七項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-62/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-62/par-7/item-1
- 租税特別措置法 第六十二条の三第一項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1
- 租税特別措置法 第六十二条の三第九項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9
- 租税特別措置法 第六十三条第一項（短期所有に係る土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1
- 租税特別措置法 第六十六条の七第八項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-2
- 租税特別措置法 第六十六条の九の三第七項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-7/item-2
- 租税特別措置法 第六十八条第一項（特定の協同組合等の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1
- 租税特別措置法 第六十八条第一項第一号（特定の協同組合等の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68/par-1/item-1
- 租税特別措置法 第六十八条第二項（特定の協同組合等の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/art-68/par-2
- 租税特別措置法 第六十八条第三項（特定の協同組合等の法人税率の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-3

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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-20261007T211206-167, 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