# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十五条 (Supplementary Provisions, Article 125)

- 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: 第百二十五条 (Supplementary Provisions, Article 125)（連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — address `suppl-4191-6/art-125`
- 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-125
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125
- 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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### 第百二十五条（連結法人の特定地域雇用会社等に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-125 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125</sup>

**第一項**  新租税特別措置法第六十八条の九十六の二の規定は、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支出する同条第一項又は第二項に規定する寄附金について適用する。
<sup>suppl-4191-6/art-125/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125/par-1</sup>
The provisions of Article 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date.
<sup>machine translation, not official</sup>

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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-20261007T211206-478, 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