# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条の九 (Article 40-9) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十条の九 (Article 40-9) — address `art-40-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-40-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-40-9 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十条の九 art-40-9 · https://japanlaw.org/en/special-taxation-measures-act/art-40-9 · https://japanlaw.org/l/332AC0000000026/art-40-9 **第一項** 特殊関係株主等と特殊関係内国法人との間に第四十条の七第一項に規定する特定関係があるかどうかの判定に関する事項、前二条の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額の計算その他前二条の規定の適用に関し必要な事項は、政令で定める。 art-40-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-9/par-1 Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 40-7, paragraph (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the calculation of the maximum credit prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident who is subject to the provisions of the preceding two Articles, and other necessary matters concerning the application of the provisions of the preceding two Articles are specified by Cabinet Order. machine translation, not official --- ## Cites - art-40-9/par-1: 所得税法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1 - art-40-9/par-1: 前二条 → 租税特別措置法 第四十条の八 (Article 40-8), art-40-8 — https://japanlaw.org/en/special-taxation-measures-act/art-40-8 · https://japanlaw.org/l/332AC0000000026/art-40-8 - art-40-9/par-1: 第四十条の七第一項 → 租税特別措置法 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1 - art-40-9/par-1: 前二条 → 租税特別措置法 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7 · https://japanlaw.org/l/332AC0000000026/art-40-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第四十条の七第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-17 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-073, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07