# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十七条 (Supplementary Provisions, Article 117)
- 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: 第百十七条 (Supplementary Provisions, Article 117)（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — address `suppl-4221-6/art-117`
- 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-117
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117
- 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
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They are never merged and never substituted for one another.
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### 第百十七条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
caption: machine translation, not official
suppl-4221-6/art-117 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117
**第一項** 新租税特別措置法第六十八条の六十四第三項第五号及び第四項の規定は、平成二十二年十月一日以後にこれらの規定に規定する解散又は破産手続開始の決定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、同日前に旧租税特別措置法第六十八条の六十四第三項第五号及び第四項に規定する解散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-117/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-1
The provisions of Article 68-64, paragraph (3), item (v) and paragraph (4) 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 dissolution or an order commencing bankruptcy proceedings prescribed in those provisions takes place 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 dissolution prescribed in Article 68-64, paragraph (3), item (v) and paragraph (4) of the Former Act on Special Measures Concerning Taxation took place before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の六十五第一項の規定は、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平成二十二年十月一日以後に行われる同項に規定する適格現物分配により取得する同項に規定する農用地について適用し、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同日前に行われた旧租税特別措置法第六十八条の六十五第一項に規定する適格事後設立により取得した同項に規定する農用地については、なお従前の例による。
suppl-4221-6/art-117/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-117/par-2
The provisions of Article 68-65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires through a qualified in-kind distribution prescribed in that paragraph carried out on or after October 1, 2010, and the provisions then in force continue to govern agricultural land prescribed in Article 68-65, paragraph (1) of the Former Act on Special Measures Concerning Taxation which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired through a qualified post-formation acquisition of assets prescribed in that paragraph 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