# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条 (Supplementary Provisions, Article 70) - 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: 第七十条 (Supplementary Provisions, Article 70)（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — address `suppl-4311-6/art-70` - 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-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70 - 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. --- ### 第七十条（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators of Consolidated Corporations caption: machine translation, not official suppl-4311-6/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70 **第一項** 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で、施行日前に受けた旧租税特別措置法第六十八条の四十三の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結しているものが施行日以後に終了する各連結事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第六十八条の四十三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第二条第六項」とあるのは「第二条第七項」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「第五十五条の二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三条の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（第八項及び第十項において「旧効力措置法」という。）第五十五条の二第一項」と、同条第八項中「第五十五条の二第六項」とあるのは「旧効力措置法第五十五条の二第六項」と、同条第十項中「第五十五条の二第八項」とあるのは「旧効力措置法第五十五条の二第八項」とする。 suppl-4311-6/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70/par-1 With regard to the shares prescribed in Article 68-43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each consolidated business year ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 68-43-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "Article 2, paragraph (6)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (7)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "Article 55-2, paragraph (1)" in paragraph (2) of that Article with "Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 53 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraphs (8) and (10))", the phrase "Article 55-2, paragraph (6)" in paragraph (8) of that Article with "Article 55-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 55-2, paragraph (8)" in paragraph (10) of that Article with "Article 55-2, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force". machine translation, not official --- ## Cites - suppl-4311-6/art-70/par-1: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection - suppl-4311-6/art-70/par-1: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4311-6/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53 - suppl-4311-6/art-70/par-1: この条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4311-6/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十三条第一項（新事業開拓事業者投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53/par-1 - 租税特別措置法 附則第七十条第一項（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70/par-1 --- ## 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