Where a domestic corporation that is a specially-related shareholder, etc. has the amount listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as the "amount of dividend of surplus, etc.") received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of that Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
特殊関係株主等である内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける同法第二十三条第一項第一号に掲げる金額（以下この条において「剰余金の配当等の額」という。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当するものとして政令で定めるところにより計算した金額を控除した金額」とあるのは、「剰余金の配当等の額」とする。
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
The specified taxable amount prescribed in the preceding three paragraphs means the sum of the following amounts:
前三項に規定する特定課税対象金額とは、次に掲げる金額の合計額をいう。
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation (meaning the number of shares, etc. held directly prescribed in Article 66-8, paragraph (4), item (i); the same applies in the following item and paragraph (9)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that is included in gross profit in calculating the amount of income for the business year that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation, pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in that business year;
外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、特殊関係株主等である内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により当該事業年度の所得の金額の計算上益金の額に算入されるもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数（第六十六条の八第四項第一号に規定する直接保有の株式等の数をいう。次号及び第九項において同じ。）に対応する部分の金額として政令で定める金額
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the foreign corporation that was included in gross profit in calculating the amount of income for each business year that began within ten years before the first day of the business year that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this item as "each business year within the preceding ten years"), pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding ten years (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding ten years (limited to the portion of the amount to which the provisions of the preceding three paragraphs were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.).
外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、特殊関係株主等である内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この号において「前十年以内の各事業年度」という。）において第六十六条の九の二第一項、第八項又は第十項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前十年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
The provisions of Article 66-8, paragraph (5), paragraph (6) and paragraph (12) apply mutatis mutandis in the case where the provisions of the preceding paragraphs apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Article 66-8, paragraph (5) | a domestic corporation has acquired, as a result of a qualified merger | a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") pertaining to a specially-related domestic corporation prescribed in paragraph (2), item (ii) of that Article (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger |
| by the merged corporation | by the merged corporation that is a specially-related shareholder, etc. pertaining to that specially-related domestic corporation | |
| the preceding paragraph | Article 66-9-4, paragraph (4) | |
| is deemed to be the already-taxed amount | is deemed to be the already-taxed amount (meaning the amount listed in item (ii) of that paragraph; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12)) | |
| Article 66-8, paragraph (5), item (ii) | Article 66-6, paragraph (1) | Article 66-9-2, paragraph (1) |
| Article 66-8, paragraph (6) | is subject to the provisions of the preceding paragraph | is subject to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (5) |
| paragraph (4) | paragraph (4) of that Article | |
| pursuant to the provisions of the preceding paragraph | pursuant to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (5) of that Article | |
| Article 66-8, paragraph (12) | paragraphs (1) through (3) and paragraphs (7) through (9) | Article 66-9-4, paragraphs (1) through (3) |
第六十六条の八第五項、第六項及び第十二項の規定は、前各項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第六十六条の八第五項 | 内国法人が適格合併 | 第六十六条の九の二第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である内国法人が適格合併 |
| により被合併法人 | により当該特殊関係内国法人に係る特殊関係株主等である被合併法人 | |
| 前項 | 第六十六条の九の四第四項 | |
| 課税済金額とみなす | 課税済金額（同項第二号に掲げる金額をいう。以下この項、次項及び第十二項において同じ。）とみなす | |
| 第六十六条の八第五項第二号 | 第六十六条の六第一項 | 第六十六条の九の二第一項 |
| 第六十六条の八第六項 | が前項 | が第六十六条の九の四第五項において準用する前項 |
| 第四項 | 同条第四項 | |
| 、前項 | 、同条第五項において準用する前項 | |
| 第六十六条の八第十二項 | 第一項から第三項まで及び第七項から第九項まで | 第六十六条の九の四第一項から第三項まで |
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (1) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
特殊関係株主等である内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける剰余金の配当等の額がある場合には、当該剰余金の配当等の額（第一項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (2) apply) up to the indirect specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.".
Where a domestic corporation that is a specially-related shareholder, etc. has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (3) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year.
特殊関係株主等である内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第三項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。
The indirect specified taxable amount prescribed in the preceding three paragraphs means whichever is the smaller of the following amounts:
前三項に規定する間接特定課税対象金額とは、次に掲げる金額のうちいずれか少ない金額をいう。
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the amount of dividend of surplus, etc. received by the foreign corporation from another foreign corporation during the period from the first day of the earliest of the business years that began within two years before the first day of the business year of the domestic corporation that includes the day on which a domestic corporation that is a specially-related shareholder, etc. receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this paragraph as the "dividend business year") (those business years hereinafter referred to in this paragraph as "each business year within the preceding two years") to the end of the dividend business year (excluding the amount specified by Cabinet Order as the amount of dividend of surplus, etc. received before the first day of the business year of the other foreign corporation to which the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) apply) (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.);
特殊関係株主等である内国法人が外国法人から剰余金の配当等の額を受ける日を含む当該内国法人の事業年度（以下この項において「配当事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年以内の各事業年度」という。）のうち最も古い事業年度開始の日から配当事業年度終了の日までの期間において、当該外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の第六十六条の九の二第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
the sum of the following amounts:
次に掲げる金額の合計額
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation (meaning the number of shares, etc. held indirectly prescribed in Article 66-8, paragraph (10), item (ii), (a); the same applies in (b)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that is included in gross profit in calculating the amount of income for the dividend business year pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in the dividend business year;
前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、配当事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により配当事業年度の所得の金額の計算上益金の額に算入されるもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数（第六十六条の八第十項第二号イに規定する間接保有の株式等の数をいう。ロにおいて同じ。）に対応する部分の金額として政令で定める金額
the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation pertaining to the other foreign corporation referred to in the preceding item that was included in gross profit in calculating the amount of income for each business year within the preceding two years pursuant to the provisions of Article 66-9-2, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding two years (if there is an amount of dividend of surplus, etc. received from the foreign corporation referred to in that item in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.).
前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額で、前二年以内の各事業年度において第六十六条の九の二第一項、第八項又は第十項の規定により前二年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において同号の外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額）
The provisions of Article 66-8, paragraph (5), paragraph (6) and paragraph (12) apply mutatis mutandis in the case where the provisions of paragraph (6) through the preceding paragraph apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Article 66-8, paragraph (5) | a domestic corporation has acquired, as a result of a qualified merger | a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, paragraph (1) (hereinafter referred to in this paragraph as a "specially-related shareholder, etc.") pertaining to a specially-related domestic corporation prescribed in paragraph (2), item (ii) of that Article (hereinafter referred to in this paragraph as a "specially-related domestic corporation") has acquired, as a result of a qualified merger |
| by the merged corporation | by the merged corporation that is a specially-related shareholder, etc. pertaining to that specially-related domestic corporation | |
| number of shares, etc. held directly | number of shares, etc. held indirectly prescribed in paragraph (10), item (ii), (a) (hereinafter referred to in this paragraph as the "number of shares, etc. held indirectly") | |
| the preceding paragraph | Article 66-9-4, paragraph (9) | |
| already-taxed amount for each business year within the preceding ten years | indirect dividends, etc. (meaning the amount listed in paragraph (9), item (i) of that Article; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12)) or indirectly taxed amount (meaning the amount listed in paragraph (9), item (ii), (b) of that Article; hereinafter the same applies in this paragraph, the following paragraph and paragraph (12)) for each business year within the preceding two years (meaning each business year within the preceding two years prescribed in item (i) of that paragraph; the same applies in the following paragraph) | |
| Article 66-8, paragraph (5), item (i) | business year within ten years before the merger, etc. | business year within two years before the merger, etc. |
| within ten years | within two years | |
| already-taxed amount | indirect dividends, etc. or indirectly taxed amount | |
| Article 66-8, paragraph (5), item (ii) | business year within ten years before the company split, etc. | business year within two years before the company split, etc. |
| within ten years | within two years | |
| already-taxed amount | indirect dividends, etc. or indirectly taxed amount | |
| number of shares, etc. held directly | number of shares, etc. held indirectly | |
| Article 66-6, paragraph (1) | Article 66-9-2, paragraph (1) | |
| Article 66-8, paragraph (6) | is subject to the provisions of the preceding paragraph | is subject to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to Article 66-9-4, paragraph (10) |
| paragraph (4) | paragraph (9) of that Article | |
| already-taxed amount for each business year within ten years before the company split, etc. | indirect dividends, etc. or indirectly taxed amount for each business year within two years before the company split, etc. | |
| pursuant to the provisions of the preceding paragraph | pursuant to the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (10) of that Article | |
| already-taxed amount for each business year within the preceding ten years | indirect dividends, etc. or indirectly taxed amount for each business year within the preceding two years | |
| Article 66-8, paragraph (12) | paragraphs (1) through (3) and paragraphs (7) through (9) | Article 66-9-4, paragraphs (6) through (8) |
第六十六条の八第五項、第六項及び第十二項の規定は、第六項から前項までの規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第六十六条の八第五項 | 内国法人が適格合併 | 第六十六条の九の二第二項第二号に規定する特殊関係内国法人（以下この項において「特殊関係内国法人」という。）に係る同条第一項に規定する特殊関係株主等（以下この項において「特殊関係株主等」という。）である内国法人が適格合併 |
| により被合併法人 | により当該特殊関係内国法人に係る特殊関係株主等である被合併法人 | |
| 直接保有の株式等の数の | 第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）の | |
| 前項 | 第六十六条の九の四第九項 | |
| 前十年以内の各事業年度の課税済金額 | 前二年以内の各事業年度（同項第一号に規定する前二年以内の各事業年度をいう。次項において同じ。）の間接配当等（同条第九項第一号に掲げる金額をいう。以下この項、次項及び第十二項において同じ。）又は間接課税済金額（同条第九項第二号ロに掲げる金額をいう。以下この項、次項及び第十二項において同じ。） | |
| 第六十六条の八第五項第一号 | 合併等前十年内事業年度 | 合併等前二年内事業年度 |
| 前十年以内 | 前二年以内 | |
| 課税済金額 | 間接配当等又は間接課税済金額 | |
| 第六十六条の八第五項第二号 | 分割等前十年内事業年度 | 分割等前二年内事業年度 |
| 前十年以内 | 前二年以内 | |
| 課税済金額 | 間接配当等又は間接課税済金額 | |
| 直接保有の株式等の数 | 間接保有の株式等の数 | |
| 第六十六条の六第一項 | 第六十六条の九の二第一項 | |
| 第六十六条の八第六項 | が前項 | が第六十六条の九の四第十項において準用する前項 |
| 第四項 | 同条第九項 | |
| 分割等前十年内事業年度の課税済金額 | 分割等前二年内事業年度の間接配当等又は間接課税済金額 | |
| 、前項 | 、同条第十項において準用する前項 | |
| 前十年以内の各事業年度の課税済金額 | 前二年以内の各事業年度の間接配当等又は間接課税済金額 | |
| 第六十六条の八第十二項 | 第一項から第三項まで及び第七項から第九項まで | 第六十六条の九の四第六項から第八項まで |
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (3) or paragraph (6) or paragraph (8) apply, the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) or Article 66-9-4 (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (2) or paragraph (7) apply, the phrase "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply" in Article 39-2 of that Act is deemed to be replaced with "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply and the portion of the amount to which the provisions of Article 66-9-4, paragraph (2) and paragraph (7) (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation apply", and the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) (including as applied by replacing the terms pursuant to the provisions of Article 66-9-4, paragraph (2) or paragraph (7) (Special Provisions on Taxation of the Income of the Foreign Affiliated Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.) of the Act on Special Measures Concerning Taxation)", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order.
第二項又は第七項の規定の適用がある場合における法人税法の規定の適用については、同法第三十九条の二中「を除く」とあるのは「並びに租税特別措置法第六十六条の九の四第二項及び第七項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）の規定の適用を受ける部分の金額を除く」と、同法第六十七条第三項第三号中「益金不算入）」とあるのは「益金不算入）（租税特別措置法第六十六条の九の四第二項又は第七項（特殊関係株主等である内国法人に係る外国関係法人に係る所得の課税の特例）の規定により読み替えて適用する場合を含む。）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。