Supplementary Provisions, Article 27Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Adaptation Equipment Is Acquired, etc.
第二十七条（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions then in force continue to govern information technology business adaptation equipment prescribed in Article 10-5-6, paragraphs (1) and (7) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
個人が施行日前に取得又は製作をした旧租税特別措置法第十条の五の六第一項及び第七項に規定する情報技術事業適応設備については、なお従前の例による。
The provisions then in force continue to govern business adaptation deferred assets prescribed in Article 10-5-6, paragraphs (3) and (8) of the Former Act on Special Measures Concerning Taxation pertaining to expenses that an individual paid before the Effective Date.
個人が施行日前に支出した費用に係る旧租税特別措置法第十条の五の六第三項及び第八項に規定する事業適応繰延資産については、なお従前の例による。
With regard to the application of the provisions of Article 10-5-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in paragraph (2) of that Article".
施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第十条の五の五第一項の規定の適用については、同項中「（食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」とあるのは、「のうちその同条第二項」とする。
Supplementary Provisions, Article 28Transitional Measures Concerning Depreciation by Individuals
第二十八条（個人の減価償却に関する経過措置）
The provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条の三第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定事業継続力強化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項に規定する工業用機械等については、なお従前の例による。
Supplementary Provisions, Article 29Transitional Measures Concerning the Reserve for Exploration
第二十九条（探鉱準備金に関する経過措置）
The provisions of Article 22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.
新租税特別措置法第二十二条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 30Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base, etc.
第三十条（農業経営基盤強化準備金等に関する経過措置）
The provisions of Article 24-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that an individual makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 24-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that an individual made before that date.
The provisions of Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that an individual acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before that date.
新租税特別措置法第二十四条の三第一項の規定は、個人が令和八年四月一日以後に取得をする同項に規定する農用地について適用し、個人が同日前に取得をした旧租税特別措置法第二十四条の三第一項に規定する農用地については、なお従前の例による。
Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Calculation of Income for Business Income, etc. of Home Workers, etc.
第三十二条（家内労働者等の事業所得等の所得計算の特例に関する経過措置）
The provisions of Article 27 of the New Act on Special Measures Concerning Taxation apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and earlier years.
新租税特別措置法第二十七条の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。
A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 27 of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.
令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第二十七条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.
第三十三条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.
新租税特別措置法第三十七条の十第四項（第四号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。
Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.
第三十四条（上場株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (xiii)) apply to income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in that paragraph made before that date.
新租税特別措置法第三十七条の十一（第二項第十三号に係る部分に限る。）の規定は、租税特別措置法第三十七条の十一第一項の居住者又は恒久的施設を有する非居住者が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得について適用し、同項の居住者又は恒久的施設を有する非居住者が同日前に行った旧租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得については、なお従前の例による。
The provisions of Article 37-11, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026.
新租税特別措置法第三十七条の十一第四項（第三号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。
Supplementary Provisions, Article 35Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第三十五条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vi)) apply to specified cumulative investment listed shares, etc. prescribed in that item that are acquired on or after the Effective Date under a cumulative investment contract prescribed in that item, and the provisions then in force continue to govern specified cumulative investment listed shares, etc. prescribed in Article 37-14, paragraph (5), item (vi) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date under a cumulative investment contract prescribed in that item.
新租税特別措置法第三十七条の十四（第五項第六号に係る部分に限る。）の規定は、施行日以後に同号に規定する累積投資契約により取得する同号に規定する特定累積投資上場株式等について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第六号に規定する累積投資契約により取得した同号に規定する特定累積投資上場株式等については、なお従前の例による。
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vii), (b) and (c)) apply in the case where, on or after the Effective Date, a written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation, a written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation is submitted, the case where a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation is submitted with the matters stated in the written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means prescribed in that item, and the provisions then in force continue to govern the case where, before the Effective Date, that written notice of account closure, that written notice of closure of a tax-exempt account or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the Former Act on Special Measures Concerning Taxation was submitted, the case where a written notification of opening of a tax-exempt account prescribed in item (i) of that paragraph was submitted with those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account were provided by electronic or magnetic means prescribed in that item.
新租税特別措置法第三十七条の十四（第五項第七号ロ及びハに係る部分に限る。）の規定は、施行日以後に、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書、同項第十号に規定する非課税口座廃止通知書若しくは新租税特別措置法第三十七条の十四第五項第七号ロに規定する財務省令で定める書類が提出される場合、租税特別措置法第三十七条の十四第五項第九号に規定する勘定廃止通知書記載事項若しくは同項第十号に規定する非課税口座廃止通知書記載事項の記載がされて新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座開設届出書の提出がされる場合又は同号に規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされる場合について適用し、施行日前に、当該勘定廃止通知書、当該非課税口座廃止通知書若しくは旧租税特別措置法第三十七条の十四第五項第七号ロに規定する財務省令で定める書類が提出された場合、当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の記載がされて同項第一号に規定する非課税口座開設届出書の提出がされた場合又は同号に規定する電磁的方法による当該勘定廃止通知書記載事項若しくは当該非課税口座廃止通知書記載事項の提供がされた場合については、なお従前の例による。
The provisions of Article 37-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is submitted as prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was submitted as prescribed in that item before the Effective Date.
新租税特別措置法第三十七条の十四第十二項の規定は、施行日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座開設届出書について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第一号に規定する提出をした同号に規定する非課税口座開設届出書については、なお従前の例による。
The provisions of Article 37-14, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notice of account closure, etc. prescribed in that paragraph that is submitted or provided on or after the Effective Date.
新租税特別措置法第三十七条の十四第二十二項の規定は、施行日以後に提出又は提供をする同項に規定する勘定廃止通知等について適用する。
Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation of Income, etc. Pertaining to Foreign Affiliated Companies of Residents
第三十六条（居住者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 40-4, 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 2026 and each subsequent year of a resident 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 resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident listed in any of the items of Article 40-4, 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四十条の四第一項、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居住者の令和八年分以後の各年分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、当該居住者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十一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四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分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 2025 and each earlier year of a resident listed in any of the items of Article 40-4, 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 resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-4 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四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分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、当該居住者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九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）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四十条の四の規定を適用することができる。
The provisions of Article 40-7, 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 2026 and each subsequent year of a resident who 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 resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, 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四十条の七第一項、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居住者の令和八年分以後の各年分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、当該居住者に係る同条第一項に規定する外国関係法人の令和七年十一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四十条の七第一項に規定する特殊関係株主等である居住者の令和七年分以前の各年分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 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, 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 resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-7 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四十条の七第一項に規定する特殊関係株主等である居住者の令和七年分以前の各年分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、当該居住者に係る同条第一項に規定する外国関係法人の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）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四十条の七の規定を適用することができる。