# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十七条 (Supplementary Provisions, Article 117) - 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: 第百十七条 (Supplementary Provisions, Article 117)（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — address `suppl-5021-8/art-117` - 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-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117 - 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. --- ### 第百十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting, etc. by a Group Tax Sharing Corporation caption: machine translation, not official suppl-5021-8/art-117 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117 **第一項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた通算法人（当該通算法人であった法人を含む。以下この条において同じ。）が、四年新措置法第四十二条の十四第四項に規定する失効日において、当該通算法人の当該失効日前五年以内に開始した各連結事業年度において連結税額控除規定（四年旧措置法第六十八条の十一第二項若しくは第三項、第六十八条の十三第一項若しくは第二項若しくは第六十八条の十五の五第二項若しくは第三項の規定、所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項の規定によりなお従前の例によることとされる場合におけ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六十八条の十第二項若しくは第三項の規定又は所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十三条の規定によりなお従前の例によることとされる場合における同法第七条の規定による改正前の租税特別措置法第六十八条の十五の四第二項若しくは第三項の規定をいう。以下この条において同じ。）の適用に係る法人であるときは、当該連結税額控除規定を四年新措置法第四十二条の十四第四項に規定する特別税額控除規定とみなす。この場合において、同項に規定する控除された金額に相当する金額は、当該連結税額控除規定により当該各連結事業年度の連結所得に対する法人税の額から控除された金額のうち当該通算法人に係る金額に相当する金額とする。 suppl-5021-8/art-117/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117/par-1 Where a group tax sharing corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to Article 29, paragraph (1) of the Supplementary Provisions (including a corporation that was that group tax sharing corporation; the same applies hereinafter in this Article) is, as of the lapse date prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, a corporation pertaining to the application of the consolidated tax credit provisions (meaning the provisions of Article 68-11, paragraph (2) or (3), Article 68-13, paragraph (1) or (2), or Article 68-15-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the provisions of Article 68-10, paragraph (2) or (3) 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. 7 of 2018) in the case where the provisions then in force continue to govern pursuant to Article 105, paragraph (1) of the Supplementary Provisions of that Act, or the provisions of Article 68-15-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) in the case where the provisions then in force continue to govern pursuant to Article 63 of the Supplementary Provisions of that Act; the same applies hereinafter in this Article) in each consolidated business year of that group tax sharing corporation beginning within five years before that lapse date, those consolidated tax credit provisions are deemed to be the special tax credit provisions prescribed in Article 42-14, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the amount equivalent to the deducted amount prescribed in that paragraph is the amount equivalent to the amount pertaining to that group tax sharing corporation out of the amount deducted from the amount of corporation tax on the consolidated income for each of those consolidated business years pursuant to those consolidated tax credit provisions. machine translation, not official --- ## Cites - suppl-5021-8/art-117/par-1: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-8/art-117/par-1: 同法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection - suppl-5021-8/art-117/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第百五条第一項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4301-7/art-105/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-105/par-1 - suppl-5021-8/art-117/par-1: この条 → 租税特別措置法 附則第百十七条 (Supplementary Provisions, Article 117), suppl-5021-8/art-117 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117 - suppl-5021-8/art-117/par-1: 所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十三条 → 租税特別措置法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-5031-11/art-63 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-63 - suppl-5021-8/art-117/par-1: 四年新措置法第四十二条の十四第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第九十一条第四項（中小企業者の欠損金等以外の欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-91/par-4 - 租税特別措置法 附則第百十七条第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117/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-20261007T211206-620, 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