Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第二十六条（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, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
新租税特別措置法第四十条の四第一項、第二項第一号及び第三号、第三項並びに第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
The provisions of Article 40-4, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第四十条の四第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
The provisions of Article 40-5, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the fact listed in paragraph (1), item (iv) of that Article that arises on or after the Effective Date with respect to a foreign affiliated trust prescribed in that paragraph.
新租税特別措置法第四十条の五第一項から第三項までの規定は、同条第一項に規定する外国関係信託につき施行日以後に生ずる同項第四号に掲げる事実について適用する。