# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条 (Supplementary Provisions, Article 115) - 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: 第百十五条 (Supplementary Provisions, Article 115)（連結法人の減価償却に関する経過措置） — address `suppl-4261-10/art-115` - 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-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115 - 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. --- ### 第百十五条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4261-10/art-115 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115 **第一項** 施行日から附則第一条第二十一号に定める日の前日までの間における新租税特別措置法第六十八条の十七第三項の規定の適用については、同項中「前二項」とあるのは、「第一項」とする。 suppl-4261-10/art-115/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-1 With regard to the application of the provisions of Article 68-17, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the phrase "the preceding two paragraphs" in that paragraph is deemed to be replaced with "paragraph (1)". machine translation, not official **第二項** 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施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第六十八条の二十第一項に規定する集積産業用資産については、なお従前の例による。 suppl-4261-10/art-115/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-2 The provisions then in force continue to govern industrial cluster assets prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の二十七第一項（新租税特別措置法第四十五条第一項の表の第二号から第四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等をする新租税特別措置法第六十八条の二十七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等をした旧租税特別措置法第六十八条の二十七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-115/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-3 The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 旧租税特別措置法第四十五条第一項の表の第三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四十五条第一項の表の第三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二十七第一項（同号に係る部分に限る。）の規定を適用する。 suppl-4261-10/art-115/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-4 The districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation are deemed to be the districts listed in the first column of item (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day on which six months have elapsed from the Effective Date (if, by that day, 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 pursuant to the provisions of paragraph (5) of that Article, the day before the date of that submission), and the provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply accordingly. machine translation, not official **第五項** 新租税特別措置法第六十八条の二十七（第二項の表の第三号に係る部分に限る。）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同項に規定する取得等をする同項に規定する産業振興機械等について適用する。 suppl-4261-10/art-115/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-5 The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (2) of that Article) apply to industrial promotion machinery, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. prescribed in that paragraph on or after the Effective Date. machine translation, not official **第六項** 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施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第二号（旧租税特別措置法第四十五条第二項の表の第二号の上欄に規定する政令で定める区域に係る部分に限る。）に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十八条の二十七第二項の表の第二号の上欄及び第三項中「第四十五条第二項」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）附則第八十四条第六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十条の規定による改正前の租税特別措置法第四十五条第二項」とする。 suppl-4261-10/art-115/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-6 With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (ii) of the table in that paragraph (limited to the part concerning the areas specified by Cabinet Order prescribed in the left-hand column of item (ii) of the table in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation)) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of item (ii) of the table in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation and in paragraph (3) of that Article is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 84, paragraph (6) of the Supplementary Provisions of that Act". machine translation, not official **第七項** 新租税特別措置法第六十八条の三十五（第三項第二号（同号に規定する区域計画に係る部分に限る。）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附則第一条第十七号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。 suppl-4261-10/art-115/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-7 The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii) of that Article (limited to the part concerning the zone plan prescribed in that item)) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New 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 acquires or newly constructs on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions. machine translation, not official **第八項** 新租税特別措置法第六十八条の三十五（第三項第三号に係る部分に限る。）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附則第一条第十六号に定める日以後に取得又は新築をする新租税特別措置法第六十八条の三十五第一項に規定する特定再開発建築物等について適用する。 suppl-4261-10/art-115/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-8 The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii) of that Article) apply to specified redevelopment buildings, etc. prescribed in Article 68-35, paragraph (1) of the New 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 acquires or newly constructs on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4261-10/art-115/par-1: 附則第一条第二十一号 → 租税特別措置法 附則第一条第一項第二十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xxi)), suppl-4261-10/art-1/par-1/item-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-21 - suppl-4261-10/art-115/par-2: 次項 → 租税特別措置法 附則第百十五条第三項 (Supplementary Provisions, Article 115, paragraph (3)), suppl-4261-10/art-115/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-3 - suppl-4261-10/art-115/par-4: 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-115/par-4: 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 - suppl-4261-10/art-115/par-6: 第三項 → 租税特別措置法 附則第百十五条第三項 (Supplementary Provisions, Article 115, paragraph (3)), suppl-4261-10/art-115/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-3 - suppl-4261-10/art-115/par-6: 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）附則第八十四条第六項 → 租税特別措置法 附則第八十四条第六項 (Supplementary Provisions, Article 84, paragraph (6)), suppl-4261-10/art-84/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-6 - suppl-4261-10/art-115/par-6: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4261-10/art-115/par-7: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4261-10/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17 - suppl-4261-10/art-115/par-8: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-10/art-1/par-1/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16 - 租税特別措置法 附則第一条第一項第十七号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-1 - 租税特別措置法 附則第八十四条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-6 - 租税特別措置法 附則第百十五条第二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-2 - 租税特別措置法 附則第百十五条第六項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-6 --- ## 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-20261007T211206-557, 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