# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の五 (Article 66-5)

- 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: 第六十六条の五 (Article 66-5) — address `art-66-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-5
- 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.

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### 第六十六条の五
<sup>art-66-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5 · https://japanlaw.org/l/332AC0000000026/art-66-5</sup>

    **第一項**  内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。
    <sup>art-66-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1</sup>
    Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to its foreign controlling shareholder, etc. or fund provider, etc., and the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation for the relevant business year exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. for the relevant business year, the amount calculated pursuant to the method specified by Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the domestic corporation to its foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year is not included in the amount of deductible expenses in the calculation of the amount of income of the domestic corporation for the relevant business year; provided, however, that this does not apply where the average balance of liabilities regarding the total liabilities of the domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds; the same applies in the following paragraph and paragraph (3)) is threefold the amount of equity capital of the domestic corporation or less.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、同項中「三倍」とあるのは、「二倍」とする。
    <sup>art-66-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2</sup>
    Where the provisions of the preceding paragraph apply, and the domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation, the domestic corporation may use, as the multiple number applicable to the equity interest held by its foreign controlling shareholder, etc. or applicable to the amount of equity capital of the domestic corporation, the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. or applicable to the amount of equity capital, which is calculated pursuant to the method specified by Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the amount of interest on liabilities, etc. payable to the domestic corporation's foreign controlling shareholder, etc. and fund provider, etc., to be the amount of interest on liabilities, etc. payable to its foreign controlling shareholder, etc. and fund provider, etc. In this case, the term "threefold" in that paragraph is to be replaced with "twofold."
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。
    <sup>art-66-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3</sup>
    Where the provisions of paragraph (1) apply, the domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. of the domestic corporation and applicable to the amount of equity capital of the domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the domestic corporation's business, and the size and other details are similar between the two businesses.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  第一項の規定は、当該内国法人の当該事業年度に係る同項（第二項の規定により読み替えて適用する場合を含む。）に規定する超える部分に対応するものとして政令で定めるところにより計算した金額が当該内国法人の当該事業年度に係る次条第一項に規定する超える部分の金額を下回る場合には、適用しない。ただし、同条第三項の規定の適用がある場合には、この限りでない。
    <sup>art-66-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4</sup>
    The provisions of paragraph (1) do not apply where the amount calculated pursuant to the method specified by Cabinet Order as corresponding to the excess prescribed in that paragraph (including as applied with the terms replaced pursuant to the provisions of paragraph (2)) for the relevant business year of the domestic corporation is less than the amount of the excess prescribed in paragraph (1) of the following Article for the relevant business year of that domestic corporation; provided, however, that this does not apply where the provisions of paragraph (3) of that Article apply.
    <sup>machine translation, not official</sup>

    **第五項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
    <sup>art-66-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5</sup>
    In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  国外支配株主等　第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。
      <sup>art-66-5/par-5/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-1</sup>
      foreign controlling shareholder, etc.:A nonresident prescribed in Article 2, paragraph (1), item (i)-2 (referred to in item (ix) as a "nonresident") or a foreign corporation who has a relationship with a domestic corporation whereby the nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (excluding the shares or capital contributions held by the domestic corporation) or any other special relationship specified by Cabinet Order;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  資金供与者等　内国法人に資金を供与する者及び当該資金の供与に関係のある者として政令で定める者をいう。
      <sup>art-66-5/par-5/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-2</sup>
      fund provider, etc.:A person who provides a domestic corporation with funds, and a person specified by Cabinet Order as being related to such provision of funds;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  負債の利子等　負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。
      <sup>art-66-5/par-5/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3</sup>
      interest on liabilities, etc.:Interest on liabilities (including moneys specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item) and any other expense specified by Cabinet Order (excluding the interest on liabilities and any other expense specified by Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by Cabinet Order);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  国外支配株主等及び資金供与者等に対する負債　国外支配株主等に対する負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）及び資金供与者等に対する政令で定める負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）をいう。
      <sup>art-66-5/par-5/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-4</sup>
      liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc.:Liabilities owed to a foreign controlling shareholder, etc. (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds) and liabilities owed to a fund provider, etc. that are specified by Cabinet Order (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds);
      <sup>machine translation, not official</sup>

      **五**  平均負債残高　負債の額の平均額として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-5</sup>
      average balance of liabilities:The amount calculated pursuant to the method specified by Cabinet Order as the average amount of liabilities;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  国外支配株主等の資本持分　各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-6</sup>
      equity interest held by a foreign controlling shareholder, etc.:The amount calculated pursuant to the method specified by Cabinet Order as the interest in a domestic corporation's net assets held by a foreign controlling shareholder, etc. for each business year;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  自己資本の額　各事業年度の純資産の額として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-7</sup>
      amount of equity capital:The amount calculated pursuant to the method specified by Cabinet Order as the amount of net assets for each business year;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **八**  特定債券現先取引等　債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるものをいう。
      <sup>art-66-5/par-5/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-8</sup>
      specified bond transaction with a repurchase/resale agreement, etc.:A bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1)) and a cash-secured bond lending transaction (meaning a transaction for borrowing or lending bonds secured by cash), which are specified by Cabinet Order; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得をいい、非居住者又は外国法人にあつては同法第百六十四条第一項第一号イ又は法人税法第百四十一条第一号イに掲げる国内源泉所得のうち政令で定めるものをいう。
      <sup>art-66-5/par-5/item-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-9</sup>
      income subject to taxation:[For a resident prescribed in Article 2, paragraph (1), item (i)-2] each type of income (meaning each type of income prescribed in Article 2, paragraph (1), item (xxi) of the Income Tax Act) for each year; [for a domestic corporation] income for each business year; [for a nonresident or foreign corporation] domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act or Article 141, item (i), (a) of the Corporation Tax Act, which is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第六項**  第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
    <sup>art-66-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6</sup>
    The provisions of paragraph (2) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the provisions of the paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which are deducted pursuant to the provisions of the paragraph, and preserved the documents on such calculation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第七項**  税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。
    <sup>art-66-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-7</sup>
    Even where a domestic corporation has filed a tax return, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when the find any unavoidable reason for the domestic corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (2), only if the document and written statement as well as the documents on the calculation are submitted.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第八項**  第三項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面を添付し、かつ、その用いる倍数が妥当なものであることを明らかにする書類その他の資料（次項において「資料等」という。）を保存している場合に限り、適用する。
    <sup>art-66-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-8</sup>
    The provisions of paragraph (3) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the paragraph, and preserved documents or any other materials (referred to in the following paragraph as "materials, etc.") that certify that the multiple number that it applies is appropriate.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第九項**  税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。
    <sup>art-66-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9</sup>
    Even where a domestic corporation has filed a tax return, etc. without a document attached thereto stating that it seeks the application of the provisions of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when they find any unavoidable reason for the domestic corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provisions of the paragraph, only if the document and the materials, etc. are submitted.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第十項**  第一項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第五項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-66-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-10</sup>
    The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expenses pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph through paragraph (5) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-66-5/par-1: 次項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-1: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-2: 前項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-3: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-4: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-4: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-4: 次条第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5/par-4: 同条第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5/par-5: この条 → 租税特別措置法 第六十六条の五 (Article 66-5), art-66-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5 · https://japanlaw.org/l/332AC0000000026/art-66-5
- art-66-5/par-5/item-1: 第二条第一項第一号の二 → 租税特別措置法 第二条第一項第一号の二 (Article 2, paragraph (1), item (i-2)), art-2/par-1/item-1-2 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2
- art-66-5/par-5/item-1: 第九号 → 租税特別措置法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-9
- art-66-5/par-5/item-3: この号 → 租税特別措置法 第六十六条の五第五項第三号 (Article 66-5, paragraph (5), item (iii)), art-66-5/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3
- art-66-5/par-5/item-8: 第四十二条の二第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-66-5/par-5/item-9: 同法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-66-5/par-5/item-9: 所得税法第二条第一項第二十一号 → 所得税法 第二条第一項第二十一号 (Article 2, paragraph (1), item (xxi)), art-2/par-1/item-21 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-21 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-21
- art-66-5/par-5/item-9: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-5/par-5/item-9: 第二条第一項第一号の二 → 租税特別措置法 第二条第一項第一号の二 (Article 2, paragraph (1), item (i-2)), art-2/par-1/item-1-2 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2
- art-66-5/par-6: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-7: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-7: 前項 → 租税特別措置法 第六十六条の五第六項 (Article 66-5, paragraph (6)), art-66-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6
- art-66-5/par-8: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-8: 次項 → 租税特別措置法 第六十六条の五第九項 (Article 66-5, paragraph (9)), art-66-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9
- art-66-5/par-9: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-10: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第五項 (Article 66-5, paragraph (5)), art-66-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第四項 (Article 66-5, paragraph (4)), art-66-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十二条の二第二項第一号（外国金融機関等の債券現先取引等に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-2/item-1
- 租税特別措置法 第六十六条の五第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- 租税特別措置法 第六十六条の五第二項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- 租税特別措置法 第六十六条の五第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- 租税特別措置法 第六十六条の五第四項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4
- 租税特別措置法 第六十六条の五第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5
- 租税特別措置法 第六十六条の五第五項第三号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3
- 租税特別措置法 第六十六条の五第六項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6
- 租税特別措置法 第六十六条の五第七項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-7
- 租税特別措置法 第六十六条の五第八項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-8
- 租税特別措置法 第六十六条の五第九項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9
- 租税特別措置法 第六十六条の五第十項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-10
- 租税特別措置法 第六十六条の五の二第二項第三号ハ — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-3
- 租税特別措置法 第六十六条の五の二第六項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-6
- 租税特別措置法 附則第百二十四条第一項（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-124/par-1

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## 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-20261007T211206-148, 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