# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67)
- 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: 第六十七条 (Supplementary Provisions, Article 67)（連結法人が地域経済牽引事業の促進区域内において特定事業用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に関する経過措置） — address `suppl-4311-6/art-67`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67
- 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.
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### 第六十七条（連結法人が地域経済牽引事業の促進区域内において特定事業用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に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Machinery, etc. for Specified Business Use in a Promotion Area for Regional Economy Advancement Projects
caption: machine translation, not official
suppl-4311-6/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67
**第一項** 新租税特別措置法第六十八条の十四の三第一項及び第二項の規定は、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が施行日以後に取得又は製作若しくは建設をする同条第一項に規定する特定事業用機械等について適用し、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が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十四の三第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67/par-1
The provisions of Article 68-14-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 68-14-3, 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 acquired, manufactured or constructed before the Effective Date.
machine translation, not official
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## 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-20261007T211206-609, 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