# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十七条 (Supplementary Provisions, Article 117) - 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: 第百十七条 (Supplementary Provisions, Article 117)（連結法人の減価償却に関する経過措置） — address `suppl-4191-6/art-117` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117 - 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. --- ### 第百十七条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4191-6/art-117 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117 **第一項** 新租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十四第一項、第六十八条の二十七第一項、第六十八条の二十九第一項から第三項まで、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十二第一項、第六十八条の三十四第三項、第六十八条の三十五第一項及び第六十八条の三十六第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）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平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、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同日前に締結した旧租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十七第一項、第六十八条の二十九第一項及び第四項、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十四第三項、第六十八条の三十五第一項並びに第六十八条の三十六第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-117/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-1 The provisions of Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-20, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-24, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) through (3), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-32, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing depreciable assets prescribed in Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) and (4), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, 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 concluded before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の十七第一項の規定は、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等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する研究施設について適用し、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等をした旧租税特別措置法第六十八条の十七第一項に規定する研究施設については、なお従前の例による。 suppl-4191-6/art-117/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-2 The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の十八第一項の規定は、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等をする同項に規定する保全事業等資産について適用し、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等をした旧租税特別措置法第六十八条の十八第一項に規定する保全事業等資産については、なお従前の例による。 suppl-4191-6/art-117/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-3 The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十八条の二十第一項の規定は、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附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。 suppl-4191-6/art-117/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4 The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions. machine translation, not official **第五項** 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等をした旧租税特別措置法第六十八条の二十第一項に規定する高度技術産業用設備については、なお従前の例による。 suppl-4191-6/art-117/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-5 The provisions then in force continue to govern high-technology industrial equipment prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第六項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第六十八条の二十一第一項の規定の適用については、同項中「第四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正前の租税特別措置法（以下この項において「旧租税特別措置法」という。）第四十四条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四十四条の三第一項第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第四十四条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。 suppl-4191-6/art-117/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-6 With regard to the application of the provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, in that paragraph, the phrase "the items of Article 44-3, paragraph (1)" is deemed to be replaced with "the items of Article 44-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect", the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)", and the phrase "20 percent (or 30 percent if the equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in Article 44-3, paragraph (1), item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if the equipment for business innovation is included in a plan listed in Article 44-3, paragraph (1), item (i) or (iii) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)". machine translation, not official **第七項** 新租税特別措置法第六十八条の二十三第一項の規定は、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等をする同項に規定する特定電気通信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等をした旧租税特別措置法第六十八条の二十三第一項に規定する特定電気通信設備等については、なお従前の例による。 suppl-4191-6/art-117/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-7 The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第八項** 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等をした旧租税特別措置法第六十八条の二十四第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。 suppl-4191-6/art-117/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-8 The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第九項** 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等をした旧租税特別措置法第六十八条の二十五第一項に規定する製造過程管理高度化設備等については、なお従前の例による。 suppl-4191-6/art-117/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-9 The provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第六十八条の二十六（新租税特別措置法第四十四条の六第一項第二号に係る部分に限る。）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附則第一条第十三号に定める日以後に取得等をする新租税特別措置法第六十八条の二十六第一項に規定する再商品化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同日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。 suppl-4191-6/art-117/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10 The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 44-6, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date. machine translation, not official **第十一項** 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平成二十年四月一日前に締結した旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-117/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-11 The provisions then in force continue to govern contracts for leasing recycling equipment, etc. prescribed in Article 68-26, 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 concluded before April 1, 2008. machine translation, not official **第十二項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）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等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、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等をした旧租税特別措置法第六十八条の二十七第一項に規定する工業用機械等については、なお従前の例による。 suppl-4191-6/art-117/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-12 The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第十三項** 新租税特別措置法第六十八条の二十九第一項の規定は、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をする同項に規定する医療用機器等について適用し、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をした旧租税特別措置法第六十八条の二十九第一項に規定する医療用機器等については、なお従前の例による。 suppl-4191-6/art-117/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-13 The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, 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 or manufactured before the Effective Date. machine translation, not official **第十四項** 新租税特別措置法第六十八条の二十九第二項の規定は、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建設をする同項に規定する特定増改築施設について適用する。 suppl-4191-6/art-117/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-14 The provisions of Article 68-29, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or renovation facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date. machine translation, not official **第十五項** 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建設をした旧租税特別措置法第六十八条の二十九第二項に規定する特定医療用建物については、同条（同項に係る部分に限る。）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。 第二項 第四十五条の二第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第十五項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十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条の二第二項 第三項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。） 適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等 又は現物出資法人 、現物出資法人又は現物分配法人 又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。 第四十五条の二第二項 旧効力措置法第四十五条の二第二項 suppl-4191-6/art-117/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-15 With regard to specified medical buildings prescribed in Article 68-29, paragraph (2) 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 or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) 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 (2) Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (15) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph) Paragraph (3) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc. or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized. Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第十六項** 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平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-117/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-16 The provisions then in force continue to govern contracts for leasing equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) 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 concluded before April 1, 2008. machine translation, not official **第十七項** 新租税特別措置法第六十八条の三十二第一項の規定は、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等をする同項に規定する事業所内託児施設等について適用する。 suppl-4191-6/art-117/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-17 The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date. machine translation, not official **第十八項** 旧租税特別措置法第六十八条の三十二第一項に規定する農業経営改善計画につき同項の認定を施行日前に受けた同項に規定する農業生産法人の有する同項に規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、同条の規定は、なおその効力を有する。この場合において、同項第一号中「適格事後設立」とあるのは、「適格現物分配」とする。 suppl-4191-6/art-117/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-18 With regard to machinery and equipment for agricultural use, buildings and their associated facilities, and biological assets prescribed in Article 68-32, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that paragraph that obtained the certification under that paragraph for its farm management improvement plan prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in item (i) of that paragraph is deemed to be replaced with "qualified in-kind distribution". machine translation, not official **第十九項** 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平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十四第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-117/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-19 The provisions then in force continue to govern contracts for leasing good-quality rental housing in a central urban area prescribed in Article 68-34, 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 concluded before April 1, 2008. machine translation, not official **第二十項** 新租税特別措置法第六十八条の三十四（第三項に係る部分に限る。）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新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。 suppl-4191-6/art-117/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-20 The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date. machine translation, not official **第二十一項** 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新築をした旧租税特別措置法第六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）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。 第三項 第四十七条第三項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第二十一項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十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第三項 第四項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。） 適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等 又は現物出資法人 、現物出資法人又は現物分配法人 又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。 第四十七条第三項 旧効力措置法第四十七条第三項 suppl-4191-6/art-117/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-21 With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) 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 or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) 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 (3) Article 47, paragraph (3) Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (21) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph) Paragraph (4) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc. or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized. Article 47, paragraph (3) Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official **第二十二項** 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建設をした旧租税特別措置法第六十八条の三十四第五項に規定する改良優良賃貸住宅については、なお従前の例による。 suppl-4191-6/art-117/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-22 The provisions then in force continue to govern improved good-quality rental housing prescribed in Article 68-34, paragraph (5) 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 or constructed before the Effective Date. machine translation, not official --- ## Cites - suppl-4191-6/art-117/par-2: この条 → 租税特別措置法 附則第百十七条 (Supplementary Provisions, Article 117), suppl-4191-6/art-117 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117 - suppl-4191-6/art-117/par-4: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4191-6/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12 - suppl-4191-6/art-117/par-10: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4191-6/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13 - suppl-4191-6/art-117/par-15: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第十五項 → 租税特別措置法 附則第九十三条第十五項 (Supplementary Provisions, Article 93, paragraph (15)), suppl-4191-6/art-93/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15 - suppl-4191-6/art-117/par-21: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第二十一項 → 租税特別措置法 附則第九十三条第二十一項 (Supplementary Provisions, Article 93, paragraph (21)), suppl-4191-6/art-93/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12 - 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13 - 租税特別措置法 附則第九十三条第十五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15 - 租税特別措置法 附則第九十三条第二十一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21 - 租税特別措置法 附則第百十七条第二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-2 --- ## 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-20261007T211206-477, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-478, 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