# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条 (Supplementary Provisions, Article 84) - 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: 第八十四条 (Supplementary Provisions, Article 84)（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — address `suppl-4271-9/art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84 - 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. --- ### 第八十四条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where a Consolidated Corporation Conducts Experimental Research caption: machine translation, not official suppl-4271-9/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84 **第一項** 新租税特別措置法第六十八条の九第一項から第三項までの規定は、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-4271-9/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-1 The provisions of Article 68-9, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the 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 the consolidated corporation's consolidated parent corporation business year began before the Effective Date. 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の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九第十二項第三号に規定する特別試験研究費の額については、なお従前の例による。 suppl-4271-9/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-2 The provisions then in force continue to govern the amount of special experimental research expenses prescribed in Article 68-9, paragraph (12), item (iii) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date. machine translation, not official **第三項** 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における旧租税特別措置法第六十八条の九第十二項第四号に規定する連結繰越税額控除限度超過額（同条第四項の規定により同号に規定する連結繰越税額控除限度超過額とみなされる金額を含む。）及び同条第十二項第八号に規定する繰越中小連結法人税額控除限度超過額（同条第八項において準用する同条第四項の規定により同号に規定する繰越中小連結法人税額控除限度超過額とみなされる金額を含む。）については、なお従前の例による。 suppl-4271-9/art-84/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-3 The provisions then in force continue to govern the consolidated carried-over excess of the tax credit limit prescribed in Article 68-9, paragraph (12), item (iv) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the consolidated carried-over excess of the tax credit limit prescribed in that item pursuant to the provisions of paragraph (4) of that Article) and the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in paragraph (12), item (viii) of that Article (including an amount deemed to be the carried-over excess of the tax credit limit for small or medium-sized consolidated corporations prescribed in that item pursuant to the provisions of paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (8) of that Article) in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date. machine translation, not official **第四項** 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法人税法第四条の五第一項の規定により同法第四条の二の承認を取り消された場合における当該承認を取り消された連結親法人又は当該承認を取り消された連結子法人の旧租税特別措置法第六十八条の九第十一項に規定する取消日前五年以内に開始した各連結事業年度のうち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に係る同項（附則第百十六条の規定による改正前の所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第七十五条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八条の規定による改正前の租税特別措置法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。）に規定する政令で定める金額については、なお従前の例による。 suppl-4271-9/art-84/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-4 In the case where the approval under Article 4-2 of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has been revoked pursuant to the provisions of Article 4-5, paragraph (1) of that Act, the provisions then in force continue to govern the amount specified by Cabinet Order prescribed in Article 68-9, paragraph (11) of the Former Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of Article 68-9-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) as it read prior to the amendment by the provisions of Article 116 of the Supplementary Provisions, which remains in force pursuant to the provisions of Article 75 of the Supplementary Provisions of that Act) pertaining to those consolidated business years, out of the consolidated business years of the consolidated parent corporation or consolidated subsidiary corporation whose approval has been revoked that began within five years before the date of revocation prescribed in that paragraph, for which the consolidated parent corporation business year began before the Effective Date. machine translation, not official **第五項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の九から第六十八条の十一まで、第六十八条の十三から第六十八条の十五の二まで及び第六十八条の十五の四から第六十八条の十五の七まで並びに新震災特例法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、第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第六十八条の九第六項第二号イ中「第六十八条の十五の二第二項、第六十八条の十五の三」とあるのは、「第六十八条の十五の二」とする。 suppl-4271-9/art-84/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-5 With regard to the application of the provisions of Articles 68-9 through 68-11, Articles 68-13 through 68-15-2 and Articles 68-15-4 through 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) and of the provisions of Articles 25-2 through 25-3-3 of the New Special Provisions Law for Earthquake Victims during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 68-15-2, paragraph (2), Article 68-15-3" in Article 68-9, paragraph (6), item (ii), (a) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) is deemed to be replaced with "Article 68-15-2". 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の連結所得の金額の計算上損金の額に算入される旧租税特別措置法第六十八条の九の二第一項に規定する試験研究費の額がある場合における当該連結事業年度において旧租税特別措置法第六十八条の九第一項から第三項まで、第六項又は第七項の規定により控除を受ける金額については、なお従前の例による。 suppl-4271-9/art-84/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-6 In the case where there is an amount of experimental research expenses prescribed in Article 68-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is included in deductible expenses in calculating the amount of consolidated income for the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before the Effective Date, the provisions then in force continue to govern the amount to be deducted in those consolidated business years pursuant to the provisions of Article 68-9, paragraphs (1) through (3), (6) or (7) of the Former Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-4271-9/art-84/par-5: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 --- ## 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-20261007T211206-565, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-566, 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