# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十九条 (Supplementary Provisions, Article 99)
- 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: 第九十九条 (Supplementary Provisions, Article 99)（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-5021-8/art-99`
- 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-99
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-99
- 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
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They are never merged and never substituted for one another.
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### 第九十九条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
caption: machine translation, not official
suppl-5021-8/art-99 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-99
**第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の十五の八の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 十七 第六十八条の十五の六の二第二項の規定 同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額
十八 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第九号又は第十七号 又は第九号
第八項 、第六十八条の十四の三第六項及び第六十八条の十五の六の二第六項 及び第六十八条の十四の三第六項
suppl-5021-8/art-99/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-99/par-1
With regard to the application of the provisions of Article 68-15-8 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
paragraph (1) (xvii) the provisions of Article 68-15-6-2, paragraph (2): the sum of the amounts obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph
(xviii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items (xvii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions prescribing special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as being similar to the amount specified in each of those items
paragraph (6) , item (ix), or item (xvii) or item (ix)
paragraph (8) , Article 68-14-3, paragraph (6), and Article 68-15-6-2, paragraph (6) and Article 68-14-3, paragraph (6)
machine translation, not official
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## Cites
- suppl-5021-8/art-99/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9
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## 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