# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（連結法人の交際費等の損金不算入に関する経過措置） — address `suppl-4211-61/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9
- 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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### 第九条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
caption: machine translation, not official
suppl-4211-61/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9
**第一項** 新法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4211-61/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9/par-1
The provisions of Article 68-66, paragraph (1) of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ends on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ended before that date.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-61/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10/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-20261007T211206-501, 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