# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百九条 (Supplementary Provisions, Article 109) - 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: 第百九条 (Supplementary Provisions, Article 109)（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — address `suppl-4261-10/art-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109 - 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. --- ### 第百九条（連結法人が沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa caption: machine translation, not official suppl-4261-10/art-109 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109 **第一項** 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四十二条の九第一項の表の第二号から第五号までに係る部分に限る。）の規定は、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施行日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の十三第一項に規定する工業用機械等について適用し、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施行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十三第一項に規定する工業用機械等については、なお従前の例による。 suppl-4261-10/art-109/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-1 The provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ii) through (v) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation with which that consolidated parent corporation has a consolidated full controlling interest acquired, manufactured or constructed before the Effective Date. machine translation, not official **第二項** 旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。 suppl-4261-10/art-109/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-2 The districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply. machine translation, not official **第三項** 旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区とみなして、新租税特別措置法第六十八条の十三（同号に係る部分に限る。）の規定を適用する。 suppl-4261-10/art-109/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-109/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-109/par-3 The districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply. machine translation, not official --- ## Cites - suppl-4261-10/art-109/par-2: 新沖縄振興特別措置法第二十八条第五項 → e-Gov law 414AC0000000014, 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — not held in this collection - suppl-4261-10/art-109/par-2: 同条第一項 → e-Gov law 414AC0000000014, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - suppl-4261-10/art-109/par-3: 新沖縄振興特別措置法第四十一条第五項 → e-Gov law 414AC0000000014, 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — not held in this collection - suppl-4261-10/art-109/par-3: 同条第一項 → e-Gov law 414AC0000000014, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection --- ## 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-20261007T211206-556, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07