# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の四の五 (Article 66-4-5) - 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: 第六十六条の四の五 (Article 66-4-5)（特定多国籍企業グループに係る事業概況報告事項の提供） — address `art-66-4-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-4-5 - 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. --- ### 第六十六条の四の五（特定多国籍企業グループに係る事業概況報告事項の提供） — Provision of Business Overview Report Items Concerning Specified Multinational Enterprise Groups caption: machine translation, not official art-66-4-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5 **第一項** 特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る事業概況報告事項（特定多国籍企業グループの組織構造、事業の概要、財務状況その他の財務省令で定める事項をいう。次項及び第三項において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。 art-66-4-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the business overview report items (meaning the organizational structure, the outline of the business, the financial position and other matters specified by Order of the Ministry of Finance of the specified multinational enterprise group; the same applies in the following paragraph and paragraph (3)) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one). machine translation, not official **第二項** 前項の規定により同項の特定多国籍企業グループに係る事業概況報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による事業概況報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による事業概況報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による事業概況報告事項を提供することを要しない。 art-66-4-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2 Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the business overview report items concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the business overview report items under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the business overview report items under the provisions of that paragraph on behalf of the others are not required to provide the business overview report items under the provisions of that paragraph, notwithstanding the provisions of that paragraph. machine translation, not official **第三項** 正当な理由がなくて第一項の規定による事業概況報告事項をその提供の期限までに税務署長に提供しなかつた場合には、法人の代表者（人格のない社団等の管理人を含む。次項において同じ。）、代理人、使用人その他の従業者でその違反行為をした者は、三十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。 art-66-4-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3 Where the business overview report items under the provisions of paragraph (1) have not been provided to the district director by the deadline for their provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances. machine translation, not official **第四項** 法人の代表者、代理人、使用人その他の従業者が、その法人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人に対して同項の刑を科する。 art-66-4-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4 If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph. machine translation, not official **第五項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。 art-66-4-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5 If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis. machine translation, not official **第六項** 前三項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。 art-66-4-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-6 Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-66-4-5/par-1: 次項 → 租税特別措置法 第六十六条の四の五第二項 (Article 66-4-5, paragraph (2)), art-66-4-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2 - art-66-4-5/par-1: 第三項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3 - art-66-4-5/par-2: 前項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 - art-66-4-5/par-3: 第一項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 - art-66-4-5/par-3: 次項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4 - art-66-4-5/par-4: 前項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3 - art-66-4-5/par-5: 前項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4 - art-66-4-5/par-6: 第一項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 - art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第五項 (Article 66-4-5, paragraph (5)), art-66-4-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5 - art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4 - art-66-4-5/par-6: 第二項 → 租税特別措置法 第六十六条の四の五第二項 (Article 66-4-5, paragraph (2)), art-66-4-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2 - art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十六条の四の四第一項（特定多国籍企業グループに係る国別報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1 - 租税特別措置法 第六十六条の四の四第四項（特定多国籍企業グループに係る国別報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4 - 租税特別措置法 第六十六条の四の五第一項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1 - 租税特別措置法 第六十六条の四の五第二項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2 - 租税特別措置法 第六十六条の四の五第三項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3 - 租税特別措置法 第六十六条の四の五第四項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4 - 租税特別措置法 第六十六条の四の五第五項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5 - 租税特別措置法 第六十六条の四の五第六項（特定多国籍企業グループに係る事業概況報告事項の提供） — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-6 - 租税特別措置法 附則第九十八条第六項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-6 --- ## 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-20261007T211206-147, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-148, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, 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