Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第三十八条(居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置)
The provisions of Article 40-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for each year from 2011 onward of a resident listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that resident) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of that resident (limited to the amount pertaining to a business year beginning on or after that date of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for each year up to 2010 of a resident listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of that resident.
新租税特別措置法第四十条の四第三項及び第四項の規定は、同条第一項各号に掲げる居住者の平成二十三年分以後の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額(当該居住者に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。)及び当該居住者の平成二十三年分以後の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額(当該居住者に係る同項に規定する特定外国子会社等の同日以後に開始した事業年度に係るものに限る。)について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成二十二年分以前の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該居住者の平成二十二年分以前の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。