# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33)
- 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: 第三十三条 (Supplementary Provisions, Article 33)（沖縄の特定中小連結法人が経営革新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-4241-16/art-33`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33
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They are never merged and never substituted for one another.
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### 第三十三条（沖縄の特定中小連結法人が経営革新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 Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.
caption: machine translation, not official
suppl-4241-16/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33
**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で、旧租税特別措置法第六十八条の十四第一項の承認経営革新計画に係る承認を施行日前に受けたものが平成二十五年三月三十一日以前に取得又は製作若しくは建設をする同項に規定する経営革新設備等については、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。
第一項 平成二十四年三月三十一日 平成二十五年三月三十一日
第二項 法人税の額（この項、次項及び第五項、第六十八条の九、第六十八条の十第二項、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、前条、次条第二項、第三項及び第五項並びに第六十八条の十五の二並びに法人税法第八十一条の十三から第八十一条の十七までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く 調整前連結税額（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法（第五項において「新租税特別措置法」という。）第六十八条の九第八項第二号に規定する調整前連結税額をいう
「調整前連結税額」という 同じ
第四項 第四十二条の十第二項 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）附則第二十二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（第十項において「旧効力措置法」という。）第四十二条の十第二項
第五項 第六十八条の九第十一項（第六十八条の九の二第七項の規定により読み替えて適用する場合を含む。）、第六十八条の十第五項 新租税特別措置法第六十八条の十第五項
第六十八条の十一第五項、前条第四項、次条第五項 第六十八条の十一第五項、第六十八条の十三第四項、第六十八条の十五の四第五項、第六十八条の十五の五第五項
第十項 第四十二条の十第二項 旧効力措置法第四十二条の十第二項
同法第二条第三十一号 法人税法第二条第三十一号
第四十二条の十第三項 旧効力措置法第四十二条の十第三項
第十一項 第二編第一章の二 第二編第一章の二及び地方法人税法（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
又は租税特別措置法第六十八条の十四第二項 又は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（沖縄の特定中小連結法人が経営革新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）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（以下「旧効力連結措置法」という。）第六十八条の十四第二項
並びに租税特別措置法第六十八条の十四第二項 並びに旧効力連結措置法第六十八条の十四第二項
とする と、地方法人税法第十五条第一項中「第三号に掲げる金額」とあるのは「第三号に掲げる金額並びに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六十八条の十四第三項の規定により同項に規定する調整前連結税額から控除される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」と、「（同法」とあるのは「（法人税法」とする
第十二項 法人税法 法人税法及び地方法人税法
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十四第五項（ 「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（沖縄の特定中小連結法人が経営革新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）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（以下「旧効力連結措置法」という。）第六十八条の十四第五項（
租税特別措置法第六十八条の十四第五項」 旧効力連結措置法第六十八条の十四第五項」
及び租税特別措置法第六十八条の十四第五項 及び旧効力連結措置法第六十八条の十四第五項
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六十八条の十四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十・三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-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
With regard to business innovation equipment, etc. prescribed in Article 68-14, 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, which received before the Effective Date the approval pertaining to the approved business innovation plan referred to in that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning 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 (1) March 31, 2012 March 31, 2013
Paragraph (2) the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this paragraph, the following paragraph and paragraph (5), Article 68-9, Article 68-10, paragraphs (2), (3) and (5), Article 68-11, paragraphs (2), (3) and (5), the preceding Article, paragraphs (2), (3) and (5) of the following Article and Article 68-15-2, and Articles 81-13 through 81-17 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (5))
referred to as the "consolidated tax amount before adjustment" the same applies
Paragraph (4) Article 42-10, paragraph (2) Article 42-10, paragraph (2) 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 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraph (10))
Paragraph (5) Article 68-9, paragraph (11) (including the cases where it is applied with the replacement of terms pursuant to the provisions of Article 68-9-2, paragraph (7)), Article 68-10, paragraph (5) Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
Article 68-11, paragraph (5), paragraph (4) of the preceding Article, paragraph (5) of the following Article Article 68-11, paragraph (5), Article 68-13, paragraph (4), Article 68-15-4, paragraph (5), Article 68-15-5, paragraph (5)
Paragraph (10) Article 42-10, paragraph (2) Article 42-10, 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 42-10, paragraph (3) Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (11) Part II, Chapter I-2 Part II, Chapter I-2 and the Local Corporation Tax Act (Act No. 11 of 2014)
with regard to …, that Act with regard to …, the Corporation Tax Act
or Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation or Article 68-14, paragraph (2) 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 (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxation and Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to be is deemed to be, and the phrase "the amount listed in item (iii)" in Article 15, paragraph (1) of the Local Corporation Tax Act is deemed to be replaced with "the amount listed in item (iii) and the 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 amount deducted from the consolidated tax amount before adjustment prescribed in Article 68-14, paragraph (3) 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 pursuant to the provisions of that paragraph", and the phrase "(that Act" is deemed to be replaced with "(the Corporation Tax Act"
Paragraph (12) the Corporation Tax Act the Corporation Tax Act and the Local Corporation Tax Act
with regard to …, that Act with regard to …, the Corporation Tax Act
"Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation ( "Article 68-14, paragraph (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 (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") (
Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation" Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation and Article 68-14, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to be …, and beyond this, that Act is deemed to be …, 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 the amount equivalent to 10.3 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 68-14, paragraph (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", and the phrase "(that Act" is deemed to be replaced with "(the Corporation Tax Act", and beyond this, the Corporation Tax Act
machine translation, not official
**第二項** 前項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（以下この項において「平成二十六年新租税特別措置法」という。）第六十八条の九（平成二十六年新租税特別措置法第六十八条の九の二の規定により読み替えて適用する場合を含む。）、第六十八条の十、第六十八条の十一、第六十八条の十三から第六十八条の十五の六まで、第六十八条の六十七及び第六十八条の六十八（平成二十六年新租税特別措置法第六十八条の六十九において準用する場合を含む。）の規定の適用については、平成二十六年新租税特別措置法第六十八条の九第一項、第六十八条の十第二項、第六十八条の十一第七項、第六十八条の十三第一項、第六十八条の十四第二項、第六十八条の十五第二項、第六十八条の十五の二第一項、第六十八条の十五の三第二項及び第六十八条の十五の四第二項中「並びに法人税法」とあるのは「、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六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の十五の五第一項中「並びに同法」とあるのは「、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六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の十五の六第七項中「並びに法人税法」とあるのは「、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六十八条の十四第二項、第三項及び第五項並びに法人税法」と、平成二十六年新租税特別措置法第六十八条の六十七第五項第二号中「第六十八条の十五の七まで」とあるのは「第六十八条の十五の七まで並びに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（以下この号において「旧効力措置法」という。）第六十八条の十四」と、「とする」とあるのは「と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「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六十七第一項並びに法人税法」とする」と、平成二十六年新租税特別措置法第六十八条の六十八第十一項第二号中「第六十八条の十五の七まで」とあるのは「第六十八条の十五の七まで並びに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（以下この号において「旧効力措置法」という。）第六十八条の十四」と、「とする」とあるのは「と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「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六十八並びに法人税法」とする」とする。
suppl-4241-16/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-2
With regard to the application of the provisions of Article 68-9 (including the cases where it is applied with the replacement of terms pursuant to the provisions of Article 68-9-2 of the 2014 New Act on Special Measures Concerning Taxation), Article 68-10, Article 68-11, Articles 68-13 through 68-15-6, Article 68-67 and Article 68-68 (including the cases where it is applied mutatis mutandis pursuant to Article 68-69 of the 2014 New Act on Special Measures Concerning Taxation) 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 "2014 New Act on Special Measures Concerning Taxation" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in Article 68-9, paragraph (1), Article 68-10, paragraph (2), Article 68-11, paragraph (7), Article 68-13, paragraph (1), Article 68-14, paragraph (2), Article 68-15, paragraph (2), Article 68-15-2, paragraph (1), Article 68-15-3, paragraph (2) and Article 68-15-4, paragraph (2) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", 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 remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and that Act" in Article 68-15-5, paragraph (1) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", 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 remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and the Corporation Tax Act" in Article 68-15-6, paragraph (7) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", 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 remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "through Article 68-15-7" in Article 68-67, paragraph (5), item (ii) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-15-7, and Article 68-14 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 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this item)", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-67, paragraph (1) 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) and the Corporation Tax Act""; and the phrase "through Article 68-15-7" in Article 68-68, paragraph (11), item (ii) of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 68-15-7, and Article 68-14 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 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this item)", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-68 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) and the Corporation Tax Act"".
machine translation, not official
**第三項** 第一項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）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二から第二十五条の三の三までの規定の適用については、次の表の上欄に掲げるこれら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。
第二十五条の二第二項 第六十八条の六十九 第六十八条の六十九、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（以下「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
第二十五条の二第十四項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第二十五条の二第二項及び第三項並びに法人税法」とする
第二十五条の二の二第二項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の二の二第十項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二の二第二項及び第三項並びに法人税法」とする
第二十五条の二の三第二項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の二の三第十項 第六十八条の十五の六まで 第六十八条の十五の六まで並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の二の三第二項及び第三項並びに法人税法」とする
第二十五条の三第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三第六項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三並びに法人税法」とする
第二十五条の三の二第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三の二第五項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三の二並びに法人税法」とする
第二十五条の三の三第一項 第六十八条の六十九 第六十八条の六十九、旧効力措置法第六十八条の十四第二項、第三項及び第五項
第二十五条の三の三第五項 及び第六十八条の十五の六 及び第六十八条の十五の六並びに旧効力措置法第六十八条の十四
同法第六十八条の九第一項 租税特別措置法第六十八条の九第一項
とする と、旧効力措置法第六十八条の十四第二項中「法人税法」とあるのは「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第二十五条の三の三並びに法人税法」とする
suppl-4241-16/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-3
With regard to the application of the provisions of Articles 25-2 through 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of paragraph (1) apply, the terms listed in the middle column of the following table in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Article 25-2, paragraph (2) Article 68-69 Article 68-69, 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 remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")
Article 25-2, paragraph (14) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011) and the Corporation Tax Act"
Article 25-2-2, paragraph (2) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-2-2, paragraph (10) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2-2, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-2-3, paragraph (2) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-2-3, paragraph (10) through Article 68-15-6 through Article 68-15-6 and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-2-3, paragraphs (2) and (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3, paragraph (6) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3-2, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3-2, paragraph (5) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
Article 25-3-3, paragraph (1) Article 68-69 Article 68-69, Article 68-14, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 25-3-3, paragraph (5) and Article 68-15-6 and Article 68-15-6, and Article 68-14 of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of that Act Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be is deemed to be, and the phrase "the Corporation Tax Act" in Article 68-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 25-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the Corporation Tax Act"
machine translation, not official
---
## Cites
- suppl-4241-16/art-33/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4241-16/art-33/par-1: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4
- suppl-4241-16/art-33/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）附則第二十二条第一項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4241-16/art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1
- suppl-4241-16/art-33/par-1: 又は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
- suppl-4241-16/art-33/par-2: 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-4241-16/art-33/par-2: この項 → 租税特別措置法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4241-16/art-33/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-2
- suppl-4241-16/art-33/par-2: 前項 → 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
- suppl-4241-16/art-33/par-3: 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）第十三条 → e-Gov law 426AC0000000010, 第十三条 (Article 13), art-13 — not held in this collection
- suppl-4241-16/art-33/par-3: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号）第二十五条の二第二項 → e-Gov law 423AC0000000029, 第二十五条の二第二項 (Article 25-2, paragraph (2)), art-25-2/par-2 — not held in this collection
- suppl-4241-16/art-33/par-3: 第三項 → e-Gov law 423AC0000000029, 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — not held in this collection
- suppl-4241-16/art-33/par-3: 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
7 provisions cite this one. No official source publishes this direction.
- 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 附則第二十二条第一項（沖縄の特定中小企業者が経営革新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-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1
- 租税特別措置法 附則第三十三条第一項（沖縄の特定中小連結法人が経営革新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-4241-16/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-1
- 租税特別措置法 附則第三十三条第二項（沖縄の特定中小連結法人が経営革新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-4241-16/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-2
- 租税特別措置法 附則第三十三条第三項（沖縄の特定中小連結法人が経営革新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-4241-16/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-33/par-3
- 租税特別措置法 附則第三十四条第一項（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-4241-16/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-1
- 租税特別措置法 附則第三十四条第二項（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-4241-16/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-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-20261007T211206-533, 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