# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十条 (Supplementary Provisions, Article 60) - 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: 第六十条 (Supplementary Provisions, Article 60)（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — address `suppl-5031-11/art-60` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60 - 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. --- ### 第六十条（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc. caption: machine translation, not official suppl-5031-11/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60 **第一項** 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又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び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で、附則第四十四条各号に掲げる法人に該当するものが施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。 suppl-5031-11/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/par-1 The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item. machine translation, not official --- ## Cites - suppl-5031-11/art-60/par-1: この条 → 租税特別措置法 附則第六十条 (Supplementary Provisions, Article 60), suppl-5031-11/art-60 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60 - suppl-5031-11/art-60/par-1: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5031-11/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十条第一項（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/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-20261007T211206-631, 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