# 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-4281-15/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-4281-15/art-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/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 of Consolidated Corporations caption: machine translation, not official suppl-4281-15/art-115 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115 **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が施行日前に取得又は製作をした旧租税特別措置法第六十八条の二十五第一項に規定する特定農産加工品生産設備については、なお従前の例による。 suppl-4281-15/art-115/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-1 With regard to the production equipment for specified processed agricultural products prescribed in Article 68-25, 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 acquired or manufactured before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第六十八条の二十六第一項の規定は、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等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）をする新租税特別措置法第六十八条の二十六第一項に規定する特定電気通信設備について適用し、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同日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する特定信頼性向上設備については、なお従前の例による。 suppl-4281-15/art-115/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-2 The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in Article 68-26, 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. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern specified reliability-enhancing equipment prescribed in Article 68-26, 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 that 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二十六第二項に規定する災害対策用基幹放送設備等については、なお従前の例による。 suppl-4281-15/art-115/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-3 With regard to the disaster countermeasure core broadcasting equipment, etc. prescribed in Article 68-26, 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. before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第六十八条の三十一の規定は、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の施行日以後に終了する連結事業年度分の法人税について適用し、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の施行日前に終了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-4281-15/art-115/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-4 The provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for consolidated business years that ended before the Effective Date. machine translation, not official **第五項** 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施行日前に開始し、かつ、施行日以後に終了する連結事業年度における新租税特別措置法第六十八条の三十一の規定の適用については、同条第一項中「期間（以下この項において「指定期間」という。）」とあるのは「期間」と、「で、障害者が労働に従事する事業所にあるものとして政令で定めるもののうち当該連結事業年度の指定期間内」とあるのは「のうち、当該連結事業年度」と、「金額をいう」とあるのは「金額（障害者が労働に従事する事業所にある資産として政令で定めるものに該当しないものにあつては、当該金額に当該連結事業年度開始の日から平成二十八年三月三十一日までの期間の月数を乗じてこれを当該連結事業年度の月数で除して計算した金額）をいう」とする。 suppl-4281-15/art-115/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-5 With regard to the application of the provisions of Article 68-31 of the New Act on Special Measures Concerning Taxation in a consolidated business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "period (hereinafter referred to as the 'designated period' in this paragraph)" in paragraph (1) of that Article is deemed to be replaced with "period"; the phrase ", which are specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, within the designated period of that consolidated business year" with ", within that consolidated business year"; and the phrase "meaning the amount" with "meaning the amount (or, for those that do not fall under assets specified by Cabinet Order as being located at a place of business where persons with disabilities engage in work, the amount calculated by multiplying that amount by the number of months in the period from the first day of that consolidated business year to March 31, 2016, and dividing the result by the number of months in that consolidated business year)". machine translation, not official **第六項** 前項の規定により読み替えて適用する新租税特別措置法第六十八条の三十一第一項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4281-15/art-115/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-6 The number of months referred to in Article 68-31, paragraph (1) of the New Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph is calculated in accordance with the calendar, and a fraction of less than one month is counted as one month. machine translation, not official **第七項** 新租税特別措置法第六十八条の三十四第一項の規定は、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新築をする同項に規定するサービス付き高齢者向け賃貸住宅について適用する。 suppl-4281-15/art-115/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-7 The provisions of Article 68-34, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date. machine translation, not official **第八項** 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又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第八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四十七条第一項」とする。 suppl-4281-15/art-115/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-8 With regard to rental housing for the elderly with services prescribed in Article 68-34, 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 acquired or newly built before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) 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. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (8) of the Supplementary Provisions of that Act". machine translation, not official **第九項** 新租税特別措置法第六十八条の三十六の規定は、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十五号に定める日以後に取得又は建設をする新租税特別措置法第六十八条の三十六第一項に規定する倉庫用建物等について適用する。 suppl-4281-15/art-115/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-9 The provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 68-36, 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 constructs on or after the date specified in Article 1, item (xv) of the Supplementary Provisions. machine translation, not official **第十項** 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、附則第一条第十五号に定める日前に流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）第四条第一項の認定を受けたもの又は同日前に旧効率化法第七条第一項に規定する確認を受けたものが平成二十九年三月三十一日以前に取得又は建設をした旧租税特別措置法第六十八条の三十六第一項に規定する倉庫用の建物及びその附属設備又は構築物については、同条の規定は、なおその効力を有する。この場合において、同項中「、流通業務の総合化及び効率化の促進に関する法律」とあるのは「、流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号。以下この項において「効率化法改正法」という。）による改正前の流通業務の総合化及び効率化の促進に関する法律（以下この項において「旧効率化法」という。）」と、「又は同法」とあるのは「又は旧効率化法」と、「流通業務の総合化及び効率化の促進に関する法律第五条第二項に規定する認定総合効率化計画に記載された同法」とあるのは「効率化法改正法附則第二条に規定する総合効率化計画に記載された旧効率化法」と、同条第二項中「第四十八条第一項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第十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四十八条第一項」とする。 suppl-4281-15/art-115/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10 With regard to buildings for warehouse use and their associated facilities, or structures, prescribed in Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that, on or before March 31, 2017, were acquired or constructed by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, before the date specified in Article 1, item (xv) of the Supplementary Provisions, obtained the certification referred to in Article 4, paragraph (1) of the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) (hereinafter referred to as the "Former Distribution Efficiency Act" in this paragraph), or that, before that date, obtained the confirmation prescribed in Article 7, paragraph (1) of the Former Distribution Efficiency Act, the provisions of that Article remain in force. In this case, the phrase ", the Act on Advancement of Integration and Streamlining of Distribution Business" in that paragraph is deemed to be replaced with ", the Act on Advancement of Integration and Streamlining of Distribution Business prior to the amendment by the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016; hereinafter referred to as the 'Distribution Efficiency Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Distribution Efficiency Act' in this paragraph)"; the phrase "or that Act" with "or the Former Distribution Efficiency Act"; the phrase "that Act stated in the certified comprehensive streamlining plan prescribed in Article 5, paragraph (2) of the Act on Advancement of Integration and Streamlining of Distribution Business" with "the Former Distribution Efficiency Act stated in the comprehensive streamlining plan prescribed in Article 2 of the Supplementary Provisions of the Distribution Efficiency Act Amendment Act"; and the phrase "Article 48, paragraph (1)" in paragraph (2) of that Article with "Article 48, paragraph (1) 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. 15 of 2016), which remains in force pursuant to the provisions of Article 92, paragraph (10) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4281-15/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-4281-15/art-115/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-3 - suppl-4281-15/art-115/par-2: 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-4281-15/art-1/par-1/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-16 - suppl-4281-15/art-115/par-2: この項 → 租税特別措置法 附則第百十五条第二項 (Supplementary Provisions, Article 115, paragraph (2)), suppl-4281-15/art-115/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-2 - suppl-4281-15/art-115/par-6: 前項 → 租税特別措置法 附則第百十五条第五項 (Supplementary Provisions, Article 115, paragraph (5)), suppl-4281-15/art-115/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-5 - suppl-4281-15/art-115/par-8: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - suppl-4281-15/art-115/par-8: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第八項 → 租税特別措置法 附則第九十二条第八項 (Supplementary Provisions, Article 92, paragraph (8)), suppl-4281-15/art-92/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-92/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-8 - suppl-4281-15/art-115/par-9: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4281-15/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-15 - suppl-4281-15/art-115/par-10: 旧効率化法第七条第一項 → e-Gov law 417AC0000000085, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-4281-15/art-115/par-10: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - suppl-4281-15/art-115/par-10: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十二条第十項 → 租税特別措置法 附則第九十二条第十項 (Supplementary Provisions, Article 92, paragraph (10)), suppl-4281-15/art-92/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-10 - suppl-4281-15/art-115/par-10: この項 → 租税特別措置法 附則第百十五条第十項 (Supplementary Provisions, Article 115, paragraph (10)), suppl-4281-15/art-115/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10 - suppl-4281-15/art-115/par-10: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4281-15/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-15 ## Cited by 7 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十五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-15 - 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-4281-15/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-16 - 租税特別措置法 附則第九十二条第八項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-92/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-8 - 租税特別措置法 附則第九十二条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-10 - 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-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/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-4281-15/art-115/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-6 - 租税特別措置法 附則第百十五条第十項（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-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10 --- ## 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-20261007T211206-576, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-577, 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