# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条の四 (Article 68-4) - 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: 第六十八条の四 (Article 68-4)（電子情報処理組織による申告の特例） — address `art-68-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-68-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-68-4 - 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. --- ### 第六十八条の四（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System caption: machine translation, not official art-68-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-68-4 · https://japanlaw.org/l/332AC0000000026/art-68-4 **第一項** 法人税法第七十五条の四第二項に規定する特定法人又は地方法人税法第十九条の三第二項に規定する特定法人である内国法人がこの章の規定（これに基づく命令を含む。）その他法人税又は地方法人税に関する特例を定めている規定として政令で定める規定の適用を受ける場合における法人税法第二編第一章第三節第二款の二又は地方法人税法第二章第三節第三款の規定の適用については、法人税法第七十五条の四第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章（法人税法の特例）の規定（これに基づく命令を含む。第三項において同じ。）、同法第六十八条の四（電子情報処理組織による申告の特例）に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」と、地方法人税法第十九条の三第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章の規定（これに基づく命令を含む。同項において同じ。）、同法第六十八条の四に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」とする。 art-68-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-68-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-4/par-1 With regard to the application of the provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the Corporation Tax Act or Chapter II, Section 3, Subsection 3 of the Local Corporation Tax Act in the case where a domestic corporation that is a specified corporation prescribed in Article 75-4, paragraph (2) of the Corporation Tax Act or a specified corporation prescribed in Article 19-3, paragraph (2) of the Local Corporation Tax Act receives the application of the provisions of this Chapter (including orders based on them) or other provisions specified by Cabinet Order as provisions that provide for special provisions concerning corporation tax or local corporation tax, the phrase "(including orders based on it)" in Article 75-4, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "(including orders based on it), the provisions of Chapter III (Special Provisions on the Corporation Tax Act) of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in paragraph (3)), the provisions specified by Cabinet Order prescribed in Article 68-4 (Special Provisions on Filing Returns by Means of Electronic Data Processing System) of that Act", the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,", the phrase "(including orders based on it)" in Article 19-3, paragraph (1) of the Local Corporation Tax Act with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in that paragraph), the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act", and the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,". machine translation, not official --- ## Cites - art-68-4/par-1: 地方法人税法第十九条の三第二項 → e-Gov law 426AC0000000011, 第十九条の三第二項 (Article 19-3, paragraph (2)), art-19-3/par-2 — not held in this collection - art-68-4/par-1: 法人税法第七十五条の四第一項 → 法人税法 第七十五条の四第一項 (Article 75-4, paragraph (1)), art-75-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1 - art-68-4/par-1: 法人税法第七十五条の四第二項 → 法人税法 第七十五条の四第二項 (Article 75-4, paragraph (2)), art-75-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-2 - art-68-4/par-1: 第三項 → 法人税法 第七十五条の四第三項 (Article 75-4, paragraph (3)), art-75-4/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-75-4/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-3 - art-68-4/par-1: 地方法人税法第十九条の三第一項 → e-Gov law 426AC0000000011, 第十九条の三第一項 (Article 19-3, paragraph (1)), art-19-3/par-1 — not held in this collection - art-68-4/par-1: 同条第三項 → e-Gov law 426AC0000000011, 第十九条の三第三項 (Article 19-3, paragraph (3)), art-19-3/par-3 — not held in this collection - art-68-4/par-1: 同法第六十八条の四 → 租税特別措置法 第六十八条の四 (Article 68-4), art-68-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-4 · https://japanlaw.org/l/332AC0000000026/art-68-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十八条の四第一項（電子情報処理組織による申告の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-4/par-1 - 租税特別措置法 附則第百二条第一項（租税特別措置の適用を受ける場合の電子情報処理組織による法人税及び地方法人税の申告の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-102/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-20261007T211206-169, 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