# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百条 (Supplementary Provisions, Article 100) - 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: 第百条 (Supplementary Provisions, Article 100)（連結法人の減価償却に関する経過措置） — address `suppl-5021-8/art-100` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100 - 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. --- ### 第百条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-100 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100 **第一項** 新租税特別措置法第六十八条の十六第一項（同項の表の第一号に係る部分に限る。）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等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、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等をした旧租税特別措置法第六十八条の十六第一項に規定する特定設備等については、なお従前の例による。 suppl-5021-8/art-100/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-1 The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. 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旧租税特別措置法第六十八条の十七第一項に規定する五年を経過する日以前に取得又は建設をした同項に規定する耐震基準適合建物等については、なお従前の例による。 suppl-5021-8/art-100/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-2 The provisions then in force continue to govern buildings, etc. conforming to earthquake-resistance standards prescribed in Article 68-17, 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 or constructed on or before the day on which the five years prescribed in that paragraph elapse. machine translation, not official **第三項** 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取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する情報流通円滑化設備については、なお従前の例による。 suppl-5021-8/art-100/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-3 The provisions then in force continue to govern information distribution facilitation equipment prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十八条の三十一の規定は、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開始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開始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-5021-8/art-100/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-4 The provisions of Article 68-31 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 beginning 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 began before the Effective Date. machine translation, not official **第五項** 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取得等をした旧租税特別措置法第六十八条の三十四第一項に規定する企業主導型保育施設用資産については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十六条第四項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十五条の規定による改正前の租税特別措置法第四十七条第一項」とする。 suppl-5021-8/art-100/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/par-5 With regard to assets for employer-led childcare facilities prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), which remains in force pursuant to Article 86, paragraph (4) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5021-8/art-100/par-1: この条 → 租税特別措置法 附則第百条 (Supplementary Provisions, Article 100), suppl-5021-8/art-100 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100 - suppl-5021-8/art-100/par-5: 所得税法等の一部を改正する法律（令和二年法律第八号）附則第八十六条第四項 → 租税特別措置法 附則第八十六条第四項 (Supplementary Provisions, Article 86, paragraph (4)), suppl-5021-8/art-86/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-4 - suppl-5021-8/art-100/par-5: 同法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十六条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-86/par-4 - 租税特別措置法 附則第百条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-100/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-20261007T211206-617, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07