Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Income, etc. of Residents Pertaining to Foreign Affiliated Companies
第三十五条（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 (5), (11) and (12) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-4, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident listed in the items of paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident listed in the items of paragraph (1) of that Article.
The provisions of Article 40-7, paragraph (5) and paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply where the taxable amount prescribed in Article 40-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article are calculated for 2024 and each subsequent year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the calculation of the taxable amount prescribed in that paragraph, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2023 and each prior year for a resident who is a specially related shareholder, etc. prescribed in paragraph (1) of that Article.
新租税特別措置法第四十条の七第五項及び第十一項から第十三項までの規定は、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六年分以後の各年分の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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合について適用し、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五年分以前の各年分の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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。