# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（中小連結法人等の貸倒引当金の特例に関する経過措置） — address `suppl-4311-6/art-71` - 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-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71 - 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. --- ### 第七十一条（中小連結法人等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc. caption: machine translation, not official suppl-4311-6/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71 **第一項** 旧租税特別措置法第六十八条の五十九第三項に規定する協同組合等の令和五年三月三十一日以前に開始する各連結事業年度の連結所得の金額の計算については、同項の規定は、なおその効力を有する。この場合において、同項中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。 suppl-4311-6/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71/par-1 With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or before March 31, 2023 of a cooperative, etc. prescribed in Article 68-59, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In such a case, the phrase "March 31, 2019" in that paragraph is deemed to be replaced with "March 31, 2023", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)". 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-20261007T211206-609, 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