# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77) - 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: 第七十七条 (Supplementary Provisions, Article 77)（連結法人が事業基盤強化設備を取得した場合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-4201-23/art-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77 - 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. --- ### 第七十七条（連結法人が事業基盤強化設備を取得した場合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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment caption: machine translation, not official suppl-4201-23/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77 **第一項** 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附則第一条第七号に定める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十二第一項第六号に定める機械及び装置については、なお従前の例による。 suppl-4201-23/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-1 The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), item (vi) 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 date specified in Article 1, item (vii) of the Supplementary Provisions. machine translation, not official **第二項** 新租税特別措置法第六十八条の十二（第一項第七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七号に定める日以後に取得又は製作をする同項第七号に定める機械及び装置について適用する。 suppl-4201-23/art-77/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-2 The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of 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 date specified in Article 1, item (vii) of the Supplementary Provisions. machine translation, not official **第三項** 新租税特別措置法第六十八条の十二（第五項に係る部分に限る。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。 suppl-4201-23/art-77/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-3 The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4201-23/art-77/par-1: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7 - suppl-4201-23/art-77/par-2: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7 --- ## 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-20261007T211206-486, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07