# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十五条 (Supplementary Provisions, Article 75) - 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: 第七十五条 (Supplementary Provisions, Article 75)（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-4291-4/art-75` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75 - 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. --- ### 第七十五条（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 Consolidated Corporations Conduct Experimental Research caption: machine translation, not official suppl-4291-4/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75 **第一項** 新租税特別措置法第六十八条の九（第八項第五号の二及び第十項に係る部分を除く。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）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-4291-4/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-1 The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (8), item (v)-2 and paragraph (10)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) 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** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の九第三項の規定の適用については、同項中「で適用除外事業者に該当しないもの又は」とあるのは、「又は」とする。 suppl-4291-4/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-2 With regard to the application of the provisions of Article 68-9, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "that does not fall under an excluded business operator or" in that paragraph is deemed to be replaced with "or". machine translation, not official **第三項** 新租税特別措置法第六十八条の九第八項第五号の二の規定は、連結法人の連結親法人事業年度が平成三十一年四月一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する。 suppl-4291-4/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-3 The provisions of Article 68-9, paragraph (8), item (v)-2 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 April 1, 2019. machine translation, not official **第四項** 新租税特別措置法第六十八条の九第十項、第六十八条の十第十項及び第十一項、第六十八条の十一第九項及び第十項、第六十八条の十三第六項及び第七項、第六十八条の十四第七項、第六十八条の十四の二第六項、第六十八条の十五第六項、第六十八条の十五の二第八項、第六十八条の十五の三第三項、第六十八条の十五の四第九項及び第十項、第六十八条の十五の六第四項並びに第六十八条の十五の七第五項の規定は、連結親法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る連結事業年度分の法人税について適用し、連結親法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る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-4291-4/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-4 The provisions of Article 68-9, paragraph (10), Article 68-10, paragraphs (10) and (11), Article 68-11, paragraphs (9) and (10), Article 68-13, paragraphs (6) and (7), Article 68-14, paragraph (7), Article 68-14-2, paragraph (6), Article 68-15, paragraph (6), Article 68-15-2, paragraph (8), Article 68-15-3, paragraph (3), Article 68-15-4, paragraphs (9) and (10), Article 68-15-6, paragraph (4) and Article 68-15-7, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation files on or after the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation filed before the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made before the Effective Date. machine translation, not official --- ## Cites - suppl-4291-4/art-75/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1 ## 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六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-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-20261007T211206-586, 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