Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Residents
第三十一条（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, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable 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 for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began 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から第四項までの規定は、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開始する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開始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 40-5 of the New Act on Special Measures Concerning Taxation apply in the case where a resident has an amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that the resident receives from a specified foreign subsidiary, etc. prescribed in that paragraph (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a resident prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).
新租税特別措置法第四十条の五の規定は、居住者が同条第一項に規定する特定外国子会社等から受ける同項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第四十条の五第一項に規定する居住者に係る同項に規定する特定外国子会社等又は外国関係会社につき同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
Out of the taxable retained amount prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross revenue in calculating the amount of miscellaneous income of a resident for the year prescribed in Article 40-5, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) or the amount of undeducted dividends, etc. prescribed in Article 40-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-5, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply.
旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等の施行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留保金額（居住者の新租税特別措置法第四十条の五第一項第一号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。）又は旧租税特別措置法第四十条の五第二項に規定する控除未済配当等の額のうち居住者の新租税特別措置法第四十条の五第一項第二号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。