In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity (limited to an excluded entity listed in item (xiv), (f) of the preceding Article; hereinafter the same applies in this paragraph and the following paragraph) in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of this paragraph is sought with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply), the provisions of this Act apply on the basis that the company, etc. does not fall under an excluded entity in each covered fiscal year on or after that covered fiscal year.
特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等（前条第十四号ヘに掲げる除外会社等に限る。以下この項及び次項において同じ。）に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等についてこの項の規定の適用を受けようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項（特定多国籍企業グループ等に係る報告事項等の提供）の規定の適用がある場合に限る。）には、当該対象会計年度以後の各対象会計年度において当該会社等は除外会社等に該当しないものとして、この法律の規定を適用する。
In the case where the group international minimum tax report items, etc. for each covered fiscal year of a specified multinational enterprise group, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) or the group domestic minimum tax report items, etc. (limited to those including a statement to the effect that the application of the provisions of the preceding paragraph is to be discontinued with respect to a company, etc. that falls under an excluded entity in each covered fiscal year on or after that covered fiscal year; hereinafter the same applies in this paragraph) are provided, or in the case where matters equivalent to those group international minimum tax report items, etc. or matters equivalent to those group domestic minimum tax report items, etc. are provided to the authorities enforcing laws and regulations concerning taxes of a country or region other than Japan (limited to the case where the provisions of Article 150-3, paragraph (3) or (6) apply), the provisions of the preceding paragraph do not apply to that company, etc. in each covered fiscal year on or after that covered fiscal year.
特定多国籍企業グループ等の各対象会計年度に係るグループ国際最低課税額等報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）若しくはグループ国内最低課税額報告事項等（当該対象会計年度以後の各対象会計年度において除外会社等に該当する会社等について前項の規定の適用を受けることをやめようとする旨を含むものに限る。以下この項において同じ。）の提供がある場合又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国際最低課税額等報告事項等に相当する事項若しくは当該グループ国内最低課税額報告事項等に相当する事項の提供がある場合（第百五十条の三第三項又は第六項の規定の適用がある場合に限る。）には、当該会社等については、当該対象会計年度以後の各対象会計年度において、前項の規定は、適用しない。
The provisions of paragraph (1) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of the preceding paragraph came to be applied.
The provisions of paragraph (2) apply only if there is no covered fiscal year, among the four covered fiscal years immediately preceding the covered fiscal year referred to in that paragraph, for which the provisions of paragraph (1) came to be applied.
The application of the provisions of paragraph (1) in the case where provisions of the laws and regulations concerning taxes of a country or region other than Japan that are equivalent to the provisions of that paragraph were applied in the covered fiscal year preceding each covered fiscal year, and other necessary matters concerning the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.