# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73)
- 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: 第七十三条 (Supplementary Provisions, Article 73)（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） — address `suppl-4231-114/art-73`
- 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-73
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73
- 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.
---
### 第七十三条（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） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load
caption: machine translation, not official
suppl-4231-114/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73
**第一項** 前条の規定の適用がある場合における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第六十八条の十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。
第二項 及び第八項 及び第八項並びに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（以下この項及び次項において「旧効力措置法」という。）第六十八条の十第二項、第三項及び第五項
調整前連結税額の百分の二十に相当する金額 調整前連結税額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額がある場合には、当該金額を控除した残額）
帰せられる金額の百分の二十に相当する金額 帰せられる金額の百分の二十に相当する金額（旧効力措置法第六十八条の十第二項の規定により当該供用年度の連結所得に対する調整前連結税額から控除される金額のうち当該中小連結親法人又はその中小連結子法人に帰せられる金額がある場合には、当該金額を控除した残額）
第三項 控除される金額がある場合には、当該金額 控除される金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額がある場合には、これらの金額
同項 前項
又はその連結子法人に帰せられる金額がある場合には、当該金額 若しくはその連結子法人に帰せられる金額がある場合又は旧効力措置法第六十八条の十第二項若しくは第三項の規定により当該連結事業年度の連結所得に対する調整前連結税額から控除される金額のうち当該連結親法人若しくはその連結子法人に帰せられる金額がある場合には、これらの金額
suppl-4231-114/art-73/par-1 · 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
With regard to the application of the provisions of Article 68-10 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) in the case where the provisions of the preceding Article apply, 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.
Paragraph (2) and paragraph (8) and paragraph (8), and Article 68-10, paragraphs (2), (3) and (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" in this paragraph and the following paragraph)
an amount equivalent to 20 percent of the consolidated tax amount before adjustment an amount equivalent to 20 percent of the consolidated tax amount before adjustment (or, if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
an amount equivalent to 20 percent of the amount attributable an amount equivalent to 20 percent of the amount attributable (or, if there is an amount attributable to that small or medium-sized consolidated parent corporation or its small or medium-sized consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year of provision for use pursuant to the provisions of Article 68-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force, the remaining amount after deducting that amount)
Paragraph (3) if there is an amount to be deducted, that amount if there is an amount to be deducted, or if there is an amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
that paragraph the preceding paragraph
or its consolidated subsidiary corporation, if there is an amount attributable to it, that amount or its consolidated subsidiary corporation, if there is an amount attributable to it, or if there is an amount attributable to that consolidated parent corporation or its consolidated subsidiary corporation out of the amount to be deducted from the consolidated tax amount before adjustment on consolidated income for that consolidated business year pursuant to the provisions of Article 68-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十第九項及び第十項の規定は、施行日以後に連結確定申告書等の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4231-114/art-73/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73/par-2
The provisions of Article 68-10, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. fell before the Effective Date.
machine translation, not official
---
## Cites
- suppl-4231-114/art-73/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-73/par-1: 前条 → 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
## Cited by
1 provision cites 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
---
## 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
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07