# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — address `suppl-5031-11/art-71` - 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-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71 - 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. --- ### 第七十一条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations caption: machine translation, not official suppl-5031-11/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71 **第一項** 新租税特別措置法第六十八条の八十九の二の規定は、連結法人（租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下この条及び次条において同じ。）の法人税法第十五条の二第一項に規定する連結親法人事業年度が令和三年三月三十一日以後に終了する連結事業年度分の法人税について適用し、連結法人の同項に規定する連結親法人事業年度が同日前に終了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-5031-11/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/par-1 The provisions of Article 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date. machine translation, not official --- ## Cites - suppl-5031-11/art-71/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1 - suppl-5031-11/art-71/par-1: 次条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5031-11/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72 - suppl-5031-11/art-71/par-1: 租税特別措置法第二条第二項第十号の六 → 租税特別措置法 第二条第二項第十号の六 (Article 2, paragraph (2), item (x-6)), art-2/par-2/item-10-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-6 - suppl-5031-11/art-71/par-1: この条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-5031-11/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71 ## Cited by 2 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一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-1 - 租税特別措置法 附則第七十一条第一項（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/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-20261007T211206-632, 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