# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百六条 (Supplementary Provisions, Article 106) - 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: 第百六条 (Supplementary Provisions, Article 106)（中小連結法人の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — address `suppl-5021-8/art-106` - 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-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106 - 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. --- ### 第百六条（中小連結法人の少額減価償却資産の取得価額の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of the Acquisition Cost of Small-Amount Depreciable Assets of Small or Medium-Sized Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106 **第一項** 旧租税特別措置法第六十八条の百二の二第一項に規定する中小連結親法人又はその中小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同項に規定する少額減価償却資産については、なお従前の例による。 suppl-5021-8/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-106/par-1 The provisions then in force continue to govern small-amount depreciable assets prescribed in Article 68-102-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small or medium-sized consolidated parent corporation prescribed in that paragraph or its small or medium-sized consolidated subsidiary corporation acquired, or manufactured or constructed, before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百七条第一項（連結法人の連結国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-107/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-20261007T211206-618, 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