# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十四条 (Supplementary Provisions, Article 114) - 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: 第百十四条 (Supplementary Provisions, Article 114)（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — address `suppl-4301-7/art-114` - 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-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114 - 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. --- ### 第百十四条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Consolidated Corporations caption: machine translation, not official suppl-4301-7/art-114 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114 **第一項** 新租税特別措置法第六十八条の七十第三項及び第四項（これらの規定を新租税特別措置法第六十八条の七十一第十四項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）又は第六十八条の七十二第三項若しくは第四項において準用する場合を含む。）、第六十八条の七十三第四項及び第五項並びに第六十八条の七十四第四項及び第五項（これらの規定を新租税特別措置法第六十八条の七十五第五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-4301-7/art-114/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114/par-1 The provisions of Article 68-70, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 68-72, paragraph (3) or (4)), Article 68-73, paragraphs (4) and (5), and Article 68-74, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 68-75, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that 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が施行日前に行った旧租税特別措置法第六十八条の八十二第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。 suppl-4301-7/art-114/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-114/par-2 The provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 68-82, 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 carried out before the Effective Date. machine translation, not official --- ## 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-20261007T211206-600, 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