# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条 (Supplementary Provisions, Article 72)
- 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: 第七十二条 (Supplementary Provisions, Article 72)（連結法人がエネルギー需給構造改革推進設備等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-4231-114/art-72`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72
- 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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### 第七十二条（連結法人がエネルギー需給構造改革推進設備等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 Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
caption: machine translation, not official
suppl-4231-114/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72
**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平成二十四年四月一日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、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ほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。
第二項 第六十八条の九、次条第二項、第三項及び第五項、第六十八条の十一第二項、第三項及び第五項 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の九、新租税特別措置法第六十八条の十第二項、第三項及び第五項、新租税特別措置法第六十八条の十一第七項から第九項まで及び第十二項
第六十八条の十三、第六十八条の十四第二項、第三項及び第五項、第六十八条の十五第二項、第三項及び第五項並びに第六十八条の十五の二 新租税特別措置法第六十八条の十三、新租税特別措置法第六十八条の十四第二項、第三項及び第五項、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項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一条の規定による改正前の租税特別措置法（第五項において「平成二十四年旧効力措置法」という。）第六十八条の十四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の二、新租税特別措置法第六十八条の十五の三第二項、新租税特別措置法第六十八条の十五の四第二項、第三項及び第五項、新租税特別措置法第六十八条の十五の五並びに新租税特別措置法第六十八条の十五の六第七項及び第八項
第三項 次条第二項 新租税特別措置法第六十八条の十第二項
第四項 第四十二条の五第二項 経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五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十九条の規定による改正前の租税特別措置法（第十二項において「旧効力措置法」という。）第四十二条の五第二項
第五項 第六十八条の九第十一項（前条第七項の規定により読み替えて適用する場合を含む。）、次条第五項、第六十八条の十一第五項 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第六十八条の十一第五項
第六十八条の十三第四項、第六十八条の十四第五項、第六十八条の十五第五項、第六十八条の百第一項及び第六十八条の百八第一項 平成三十年新租税特別措置法第六十八条の十三第四項、平成二十四年旧効力措置法第六十八条の十四第五項、平成三十年新租税特別措置法第六十八条の十五の四第五項、平成三十年新租税特別措置法第六十八条の十五の五第五項、平成三十年新租税特別措置法第六十八条の百第一項及び平成三十年新租税特別措置法第六十八条の百八第一項
第十二項 第四十二条の五第二項 旧効力措置法第四十二条の五第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の五第三項 旧効力措置法第四十二条の五第三項
第十三項 又は租税特別措置法第六十八条の十第二項 又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第二項
並びに租税特別措置法第六十八条の十第二項 並びに旧効力連結措置法第六十八条の十第二項
第十四項 法人税法 法人税法及び地方法人税法（平成二十六年法律第十一号）
ついては、同法 ついては、法人税法
「租税特別措置法第六十八条の十第五項（ 「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）第六十八条の十第五項（
租税特別措置法第六十八条の十第五項」 旧効力連結措置法第六十八条の十第五項」
及び租税特別措置法第六十八条の十第五項 及び旧効力連結措置法第六十八条の十第五項
するほか、同法 、地方法人税法第十五条第一項中「第一号に掲げる金額」とあるのは「第一号に掲げる金額及び経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二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十九条の規定による改正前の租税特別措置法第六十八条の十第五項に規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額の合計額」と、「（同法」とあるのは「（法人税法」とするほか、法人税法
suppl-4231-114/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72/par-1
With regard to corporation tax in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has provided equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that it acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order.
Paragraph (2) Article 68-9, paragraphs (2), (3) and (5) of the following Article, Article 68-11, paragraphs (2), (3) and (5) Article 68-9 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article), Article 68-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-11, paragraphs (7) through (9) and paragraph (12) of the New Act on Special Measures Concerning Taxation
Article 68-13, Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraphs (2), (3) and (5), and Article 68-15-2 Article 68-13 of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-14, paragraphs (2), (3) and (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "2012 Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (5)), Article 68-15, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-2 of the New Act on Special Measures Concerning Taxation, Article 68-15-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, Article 68-15-4, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation, Article 68-15-5 of the New Act on Special Measures Concerning Taxation, and Article 68-15-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation
Paragraph (3) paragraph (2) of the following Article Article 68-10, paragraph (2) of the New Act on Special Measures Concerning Taxation
Paragraph (4) Article 42-5, paragraph (2) Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 55 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (12))
Paragraph (5) Article 68-9, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of paragraph (7) of the preceding Article), paragraph (5) of the following Article, Article 68-11, paragraph (5) Article 68-11, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (hereinafter referred to as the "2018 New Act on Special Measures Concerning Taxation" in this paragraph)
Article 68-13, paragraph (4), Article 68-14, paragraph (5), Article 68-15, paragraph (5), Article 68-100, paragraph (1) and Article 68-108, paragraph (1) Article 68-13, paragraph (4) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-14, paragraph (5) of the 2012 Former Act on Special Measures Concerning Taxation Kept in Force, Article 68-15-4, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-15-5, paragraph (5) of the 2018 New Act on Special Measures Concerning Taxation, Article 68-100, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation and Article 68-108, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation
Paragraph (12) Article 42-5, paragraph (2) Article 42-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 2, item (xxxi) of that Act Article 2, item (xxxi) of the Corporation Tax Act
Article 42-5, paragraph (3) Article 42-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-10, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Paragraph (14) the Corporation Tax Act the Corporation Tax Act and the Local Corporation Tax Act (Act No. 11 of 2014)
with regard thereto, that Act with regard thereto, the Corporation Tax Act
“Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( “Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations') (
Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation” Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations”
and Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
, and in addition, that Act , the phrase "the amount listed in item (i)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the total of the amount listed in item (i) and an amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation out of the added amount prescribed in Article 68-10, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 72 of the Supplementary Provisions of that Act", and the phrase "(that Act" with "(the Corporation Tax Act", and in addition, the Corporation Tax Act
machine translation, not official
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## Cites
- suppl-4231-114/art-72/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4231-114/art-72/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号）第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4231-114/art-72/par-1: 済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4231-114/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55
- suppl-4231-114/art-72/par-1: 済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4231-114/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72
- suppl-4231-114/art-72/par-1: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項 → 租税特別措置法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-4241-16/art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-1
## Cited by
5 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2
- 租税特別措置法 附則第五十五条第一項（エネルギー需給構造改革推進設備等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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55/par-1
- 租税特別措置法 附則第七十二条第一項（連結法人がエネルギー需給構造改革推進設備等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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72/par-1
- 租税特別措置法 附則第七十三条第一項（連結法人がエネルギー環境負荷低減推進設備等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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73/par-1
- 租税特別措置法 附則第八十条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/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-20261007T211206-526, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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