# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十四条 (Supplementary Provisions, Article 114)
- 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: 第百十四条 (Supplementary Provisions, Article 114)（連結法人の準備金方式による特別償却に関する経過措置） — address `suppl-4221-6/art-114`
- 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-114
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114
- 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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### 第百十四条（連結法人の準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by Consolidated Corporations by the Reserve Method
caption: machine translation, not official
suppl-4221-6/art-114 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114
**第一項** 新租税特別措置法第六十八条の四十一の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における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の連結事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における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の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-4221-6/art-114/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-114/par-1
The provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
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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-20261007T211206-510, 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