# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Supplementary Provisions, Article 75) - 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: 第七十五条 (Supplementary Provisions, Article 75)（連結法人が事業基盤強化設備等を取得した場合等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-75` - 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-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75 - 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. --- ### 第七十五条（連結法人が事業基盤強化設備等を取得した場合等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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc., etc. caption: machine translation, not official suppl-4231-114/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75 **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をした旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備等については、なお従前の例による。 suppl-4231-114/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75/par-1 The provisions then in force continue to govern business base strengthening equipment, etc. prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before April 1, 2012. machine translation, not official **第二項** 旧租税特別措置法第六十八条の十二第五項に規定する連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十四年四月一日前に開始した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-4231-114/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-114/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75/par-2 The provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation prescribed in Article 68-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act began before April 1, 2012. machine translation, not official ## 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-20261007T211206-527, 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