Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
第五十条（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 (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc.
新租税特別措置法第六十六条の六第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる内国法人の施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和七年二月一日以後に終了する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六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額については、なお従前の例による。
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る同条第二項第一号に規定する外国関係会社の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の六の規定を適用することができる。
The provisions of Article 66-9-2, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for business years beginning on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a financial affiliated corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a financial affiliated corporation.
新租税特別措置法第六十六条の九の二第一項、第六項、第八項及び第十一項の規定は、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施行日以後に開始する事業年度に係る新適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和七年二月一日以後に終了する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施行日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額については、なお従前の例による。
With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph.
旧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施行日前に開始した事業年度に係る旧適用対象金額等（同項に規定する適用対象金額及び当該適用対象金額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適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る同条第一項に規定する外国関係法人の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第六十六条の九の二の規定を適用することができる。