# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百六条 (Supplementary Provisions, Article 106) - 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: 第百六条 (Supplementary Provisions, Article 106)（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — address `suppl-4301-7/art-106` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106 - 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. --- ### 第百六条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Has Acquired Machinery, etc. caption: machine translation, not official suppl-4301-7/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106 **第一項** 新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項又は第六十八条の十五の五第十三項において準用する場合を含む。）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連結親法人事業年度が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連結親法人事業年度が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-4301-7/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106/par-1 The provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ends 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 parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended 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令和元年十月一日前に開始した連結事業年度における新租税特別措置法第六十八条の十一第十三項（新租税特別措置法第六十八条の十三第十項、第六十八条の十五の四第十三項若しくは第六十八条の十五の五第十三項又は前条第五項において準用する場合を含む。）の規定の適用については、新租税特別措置法第六十八条の十一第十三項第三号中「百分の十・三」とあるのは、「百分の四・四」とする。 suppl-4301-7/art-106/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-106/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-106/par-2 With regard to the application of the provisions of Article 68-11, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-13, paragraph (10), Article 68-15-4, paragraph (13) or Article 68-15-5, paragraph (13) of the New Act on Special Measures Concerning Taxation or paragraph (5) of the preceding Article) in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before October 1, 2019, the phrase "10.3 percent" in Article 68-11, paragraph (13), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "4.4 percent". machine translation, not official --- ## Cites - suppl-4301-7/art-106/par-2: 前条第五項 → 租税特別措置法 附則第百五条第五項 (Supplementary Provisions, Article 105, paragraph (5)), suppl-4301-7/art-105/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-105/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-5 --- ## 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-20261007T211206-599, 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