# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百九条 (Supplementary Provisions, Article 109) - 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: 第百九条 (Supplementary Provisions, Article 109)（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4301-7/art-109` - 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-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109 - 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. --- ### 第百九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations caption: machine translation, not official suppl-4301-7/art-109 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109 **第一項** 施行日から附則第一条第十四号に定める日の前日までの間における第十五条の規定（同号ロ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十五の七の規定の適用については、同条第一項第十七号中「第六十八条の十五の六第二項」とあるのは「前条第二項」と、同条第六項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは「中小連結法人」と、「、第十号又は第十七号の二」とあるのは「又は第十号」と、同項第一号中「第六十八条の十五の六第三項第五号」とあるのは「前条第三項第五号」と、同項第二号中「第六十八条の十五の六第三項第七号」とあるのは「前条第三項第七号」と、同条第八項中「、第六十八条の十四の三第六項及び前条第六項」とあるのは「及び第六十八条の十四の三第六項」とする。 suppl-4301-7/art-109/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109/par-1 With regard to the application of the provisions of Article 68-15-7 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in (b) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 68-15-6, paragraph (2)" in paragraph (1), item (xvii) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in paragraph (6) of that Article with "a small or medium-sized consolidated corporation", the phrase ", item (x) or item (xvii)-2" with "or item (x)", the phrase "Article 68-15-6, paragraph (3), item (v)" in item (i) of that paragraph with "paragraph (3), item (v) of the preceding Article", the phrase "Article 68-15-6, paragraph (3), item (vii)" in item (ii) of that paragraph with "paragraph (3), item (vii) of the preceding Article", and the phrase ", Article 68-14-3, paragraph (6) and paragraph (6) of the preceding Article" in paragraph (8) of that Article with "and Article 68-14-3, paragraph (6)". machine translation, not official **第二項** 附則第一条第十四号に定める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十五の八第六項の規定の適用については、同項中「中小連結法人で同項第五号の二に規定する適用除外事業者に該当しないもの」とあるのは、「中小連結法人」とする。 suppl-4301-7/art-109/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-109/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-109/par-2 With regard to the application of the provisions of Article 68-15-8, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to March 31, 2019, the phrase "a small or medium-sized consolidated corporation that does not fall under an excluded business operator prescribed in item (v)-2 of that paragraph" in that paragraph is deemed to be replaced with "a small or medium-sized consolidated corporation". machine translation, not official --- ## Cites - suppl-4301-7/art-109/par-1: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 - suppl-4301-7/art-109/par-2: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 ## 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十四号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14/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-20261007T211206-599, 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