# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百六条 (Supplementary Provisions, Article 106)
- 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: 第百六条 (Supplementary Provisions, Article 106)（情報通信機器等を取得した場合等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-4181-10/art-106`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-106
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106
- 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
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They are never merged and never substituted for one another.
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### 第百六条（情報通信機器等を取得した場合等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 Information and Communications Equipment, etc. Is Acquired, etc.
caption: machine translation, not official
suppl-4181-10/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106
**第一項** 法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の十一第一項に規定する情報通信機器等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第八項 第六項又は前項 第六項若しくは前項
控除される金額がある場合には、当該金額 控除される金額がある場合又は所得税法等の一部を改正する等の法律（平成十八年法律第十号。第十項において「平成十八年改正法」という。）第十三条の規定による改正後の租税特別措置法（第十一項及び第十二項において「新租税特別措置法」という。）第四十二条の十一第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額
第十項 第六十八条の十五第六項又は第七項 平成十八年改正法附則第百三十二条の規定によりなおその効力を有するものとされる平成十八年改正法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第六十八条の十五第六項又は第七項
第十一項 第六十八条の十五第二項 旧効力措置法第六十八条の十五第二項
次項、第四十二条の四第十一項 次項並びに新租税特別措置法第四十二条の四第十項
前条第六項及び第七項 第四十二条の十第六項及び第七項、第四十二条の十一第六項及び第七項
第六十八条の十五第七項 旧効力措置法第六十八条の十五第七項
第六十八条の十五第九項 旧効力措置法第六十八条の十五第九項
第十二項 第六十八条の十五第六項 旧効力措置法第六十八条の十五第六項
同法第六十六条第一項 法人税法第六十六条第一項
前項、第四十二条の四第十一項 前項並びに新租税特別措置法第四十二条の四第十項
前条第六項及び第七項 第四十二条の十第六項及び第七項、第四十二条の十一第六項及び第七項
第十六項 第六十八条の十五第六項 旧効力措置法第六十八条の十五第六項
同法第二条第三十一号の三 法人税法第二条第三十一号の三
第六十八条の十五第八項 旧効力措置法第六十八条の十五第八項
第十七項 第六十七条第二項 第六十七条第三項
又は租税特別措置法第四十二条の十一第六項 又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）第四十二条の十一第六項
及び租税特別措置法第四十二条の十一第六項 及び旧効力単体措置法第四十二条の十一第六項
第十八項 租税特別措置法第四十二条の十一第十一項又は第十二項（ 所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条の規定によりなおその効力を有するものとされる同法第十三条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第四十二条の十一第十一項又は第十二項（
同条第二項 同条第三項
租税特別措置法第四十二条の十一第十一項又は第十二項」 旧効力単体措置法第四十二条の十一第十一項又は第十二項」
suppl-4181-10/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106/par-1
With regard to corporation tax in the case where a corporation has used information and communications equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired or manufactured, or leased, before the Effective Date for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (8) paragraph (6) "又は" (or) the preceding paragraph paragraph (6) "若しくは" (or, joining a smaller group of alternatives) the preceding paragraph
where there is an amount to be deducted, that amount where there is an amount to be deducted, or where there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-11, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006; referred to as the "2006 Amendment Act" in paragraph (10)) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraphs (11) and (12)), those amounts
Paragraph (10) Article 68-15, paragraph (6) or (7) Article 68-15, paragraph (6) or (7) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the 2006 Amendment Act, which remains in force pursuant to the provisions of Article 132 of the Supplementary Provisions of the 2006 Amendment Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraph (11) Article 68-15, paragraph (2) Article 68-15, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
the following paragraph, Article 42-4, paragraph (11) the following paragraph and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 42-10, paragraphs (6) and (7), Article 42-11, paragraphs (6) and (7)
Article 68-15, paragraph (7) Article 68-15, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-15, paragraph (9) Article 68-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 68-15, paragraph (6) Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 66, paragraph (1) of that Act Article 66, paragraph (1) of the Corporation Tax Act
the preceding paragraph, Article 42-4, paragraph (11) the preceding paragraph and Article 42-4, paragraph (10) of the New Act on Special Measures Concerning Taxation
paragraphs (6) and (7) of the preceding Article Article 42-10, paragraphs (6) and (7), Article 42-11, paragraphs (6) and (7)
Paragraph (16) Article 68-15, paragraph (6) Article 68-15, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi)-3 of that Act Article 2, item (xxxi)-3 of the Corporation Tax Act
Article 68-15, paragraph (8) Article 68-15, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (17) Article 67, paragraph (2) Article 67, paragraph (3)
or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation or Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-11, paragraph (6) of the Act on Special Measures Concerning Taxation and Article 42-11, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (18) Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation ( Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 13 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006), which remains in force pursuant to the provisions of Article 106 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article) (
paragraph (2) of that Article paragraph (3) of that Article
Article 42-11, paragraph (11) or (12) of the Act on Special Measures Concerning Taxation" Article 42-11, paragraph (11) or (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"
machine translation, not official
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## Cites
- suppl-4181-10/art-106/par-1: 又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第百六条 → 租税特別措置法 附則第百六条 (Supplementary Provisions, Article 106), suppl-4181-10/art-106 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106
- suppl-4181-10/art-106/par-1: 平成十八年改正法附則第百三十二条 → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-10/art-132 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-132
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第百六条第一項（情報通信機器等を取得した場合等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/ja/special-taxation-measures-act/suppl-4181-10/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-106/par-1
- 租税特別措置法 附則第百三十二条第一項（情報通信機器等を取得した場合等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/ja/special-taxation-measures-act/suppl-4181-10/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-132/par-1
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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-20261007T211206-460, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, 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