# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百六十条 (Supplementary Provisions, Article 160) - 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: 第百六十条 (Supplementary Provisions, Article 160)（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4281-15/art-160` - 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-160 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160 - 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. --- ### 第百六十条（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. caption: machine translation, not official suppl-4281-15/art-160 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-160 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160 **第一項** 前条の規定による改正後の租税特別措置法等の一部を改正する法律附則第三十三条第一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一条の規定による改正前の租税特別措置法第六十八条の十四第十二項の規定は、連結法人の連結親法人事業年度が令和元年十月一日以後に開始する連結事業年度における同条第五項に規定する加算した金額について適用し、連結法人の連結親法人事業年度が同日前に開始した連結事業年度における前条の規定による改正前の租税特別措置法等の一部を改正する法律附則第三十三条第一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一条の規定による改正前の租税特別措置法第六十八条の十四第五項に規定する加算した金額については、なお従前の例による。 suppl-4281-15/art-160/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-160/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160/par-1 The provisions of Article 68-14, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. as amended by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, apply to the added amount prescribed in paragraph (5) of that Article in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year begins on or after October 1, 2019, and the provisions then in force continue to govern the added amount prescribed in Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. before the amendment by the provisions of the preceding Article, which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, in a consolidated business year for which the consolidated corporation's consolidated parent corporation business year began before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号の三ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3/sub-2 --- ## 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-20261007T211206-579, 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