# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十一条 (Supplementary Provisions, Article 111) - 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: 第百十一条 (Supplementary Provisions, Article 111)（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4221-6/art-111` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111 - 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. --- ### 第百十一条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Credit Amount to Be Deducted from the Amount of Corporation Tax of Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-111 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111 **第一項** 前条の規定の適用がある場合における新租税特別措置法第六十八条の十五の規定の適用については、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。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第百十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十八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二項又は第三項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第六十八条の十五第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額とする。第三号及び第四項を除き、以下この条において同じ。）を 第二項 又は前条第三項 、前条第三項又は旧効力措置法第六十八条の十五第三項 第三項 若しくは前条第四項 、前条第四項若しくは旧効力措置法第六十八条の十五第四項 suppl-4221-6/art-111/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-111/par-1 With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table. Paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 68-15, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remain in force pursuant to the provisions of Article 110 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 68-15, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) Paragraph (2) or paragraph (3) of the preceding Article , paragraph (3) of the preceding Article or Article 68-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force Paragraph (3) or paragraph (4) of the preceding Article , paragraph (4) of the preceding Article or Article 68-15, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force machine translation, not official --- ## Cites - suppl-4221-6/art-111/par-1: 前条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4221-6/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-110 --- ## 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-20261007T211206-509, 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