Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
第四十八条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraphs (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation listed in the items of paragraph (1) of that Article.
The provisions of Article 66-9-2, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for business years beginning on or after April 1, 2024 of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for business years beginning before that date of a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.
新租税特別措置法第六十六条の九の二第五項及び第十一項から第十三項までの規定は、租税特別措置法第六十六条の九の二第一項に規定する特殊関係株主等である内国法人の令和六年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合について適用し、同条第一項に規定する特殊関係株主等である内国法人の同日前に開始した事業年度に係る同項に規定する課税対象金額、同条第六項に規定する部分課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。