# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（連結法人の準備金に関する経過措置） — address `suppl-4161-14/art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50 - 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. --- ### 第五十条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations caption: machine translation, not official suppl-4161-14/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50 **第一項** 新租税特別措置法第六十八条の四十三の規定は、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する同条第一項に規定する特定株式等について適用し、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した旧租税特別措置法第六十八条の四十三第一項に規定する特定株式等については、なお従前の例による。 suppl-4161-14/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50/par-1 The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 68-43, 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 before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の四十七第一項に規定する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受けた新租税特別措置法第五十六条第一項に規定する認定に係る新租税特別措置法第六十八条の四十七第一項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。 suppl-4161-14/art-50/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-50/par-2 With regard to the application of the provisions of Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the certification prescribed in Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-47, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2". machine translation, not official --- ## 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-20261007T211206-443, 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