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Section 7-4 Special Provisions on Taxation of the Income of a Domestic Corporation's Foreign Affiliated Companies (Article 66-9)
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporations listed in the items of Article 66-6, paragraph (1), and other necessary matters concerning the application of the provisions of the preceding three Articles are specified by Cabinet Order.
内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項その他前三条の規定の適用に関し必要な事項は、政令で定める。