# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Supplementary Provisions, Article 82)
- 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: 第八十二条 (Supplementary Provisions, Article 82)（連結法人の交際費等の損金不算入に関する経過措置） — address `suppl-4251-5/art-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-82
- 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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### 第八十二条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses
caption: machine translation, not official
suppl-4251-5/art-82 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-82
**第一項** 新租税特別措置法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行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-4251-5/art-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-82/par-1
The provisions of Article 68-66, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which a consolidated corporation's consolidated parent corporation business year began before the Effective 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-20261007T211206-543, 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