# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の五の三 (Article 66-5-3)

- 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: 第六十六条の五の三 (Article 66-5-3) — address `art-66-5-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-5-3
- Every provision below carries its address and both URLs on the line under it.
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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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### 第六十六条の五の三
<sup>art-66-5-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3</sup>

    **第一項**  法人の各事業年度開始の日前七年以内に開始した事業年度において前条第一項（同条第七項の規定により読み替えて適用する場合を含む。）の規定により損金の額に算入されなかつた金額（この項及び次項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたものを除く。以下この条において「超過利子額」という。）がある場合には、当該超過利子額（次項の規定により当該各事業年度の所得の金額の計算上損金の額に算入されるものを除く。）に相当する金額は、当該法人の当該各事業年度の前条第一項に規定する調整所得金額の百分の二十に相当する金額から同項に規定する対象純支払利子等の額を控除した残額に相当する金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-66-5-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1</sup>
    Where there is an amount that was not included in deductible expenses pursuant to the provisions of paragraph (1) of the preceding Article (including as applied with the terms replaced pursuant to the provisions of paragraph (7) of that Article) in a business year that began within seven years before the first day of each business year of a corporation (excluding the amount included in deductible expenses in calculating the amount of income for a business year preceding that business year pursuant to the provisions of this paragraph and the following paragraph; hereinafter referred to as the "excess interest amount" in this Article), the amount equivalent to that excess interest amount (excluding the amount to be included in deductible expenses in calculating the amount of income for that business year pursuant to the provisions of the following paragraph) is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount equivalent to the remaining amount obtained by deducting the amount of covered net interest payments, etc. prescribed in paragraph (1) of the preceding Article from the amount equivalent to 20 percent of the adjusted income amount prescribed in that paragraph of the corporation for that business year.
    <sup>machine translation, not official</sup>

    **第二項**  法人の各事業年度開始の日前七年以内に開始した事業年度において生じた超過利子額のうちに当該法人に係る次条第二項第一号に規定する外国関係会社又は第六十六条の九の二第一項に規定する外国関係法人に係るものとして政令で定める金額（以下この項において「調整対象超過利子額」という。）がある場合において、当該法人の当該各事業年度に当該外国関係会社に係る次条第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融子会社等部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融子会社等部分課税対象金額に係る同条第十項に規定する金融子会社等部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額（前条第二項第一号に規定する対象支払利子等の額をいう。以下この項において同じ。）が含まれるものに限る。）があるとき、又は当該外国関係法人に係る第六十六条の九の二第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融関係法人部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融関係法人部分課税対象金額に係る同条第十項に規定する金融関係法人部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額が含まれるものに限る。）があるときは、当該調整対象超過利子額に相当する金額は、政令で定めるところにより計算した金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-66-5-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2</sup>
    Where the excess interest amount arising in a business year that began within seven years before the first day of each business year of a corporation includes an amount specified by Cabinet Order as pertaining to a foreign affiliated company prescribed in paragraph (2), item (i) of the following Article or a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of that corporation (referred to as the "excess interest for adjustment" in this paragraph), if, for that business year of that corporation, there is a taxable amount prescribed in paragraph (1) of the following Article, a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that foreign affiliated company (limited to one where the amount of covered interest payments, etc. (meaning the amount of covered interest payments, etc. prescribed in paragraph (2), item (i) of the preceding Article; hereinafter the same applies in this paragraph) pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial subsidiary, etc.), or if there is a taxable amount prescribed in Article 66-9-2, paragraph (1), a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that foreign affiliated corporation (limited to one where the amount of covered interest payments, etc. pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial affiliated corporation), the amount equivalent to that excess interest for adjustment is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount calculated pursuant to the method specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第三項**  第一項若しくは前項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該法人による完全支配関係又は同号に規定する相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するもの（内国法人に限る。以下この項において「分配法人」という。）の残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該分配法人（以下この項において「被合併法人等」という。）の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各事業年度（以下この項において「前七年内事業年度」という。）において生じた超過利子額（当該被合併法人等の当該超過利子額（この項の規定により当該被合併法人等の超過利子額とみなされたものを含む。）に係る事業年度のうち最も古い事業年度以後の各事業年度の確定申告書（同条第三十一号に規定する確定申告書をいう。第五項において同じ。）の提出があることその他の政令で定める要件を満たしている場合における当該超過利子額に限る。以下この項において「引継対象超過利子額」という。）があるときは、当該適格合併に係る合併法人の当該適格合併の日を含む事業年度又は当該法人（内国法人に限る。以下この項において「被分配法人」という。）の当該残余財産の確定の日の翌日を含む事業年度（以下この項において「合併等事業年度」という。）以後の各事業年度における前二項の規定の適用については、当該前七年内事業年度において生じた引継対象超過利子額（当該分配法人に同条第十四号に規定する株主等が二以上ある場合には、当該引継対象超過利子額を当該分配法人の発行済株式又は出資（当該分配法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該被分配法人の有する当該分配法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該引継対象超過利子額の生じた前七年内事業年度開始の日を含む当該合併法人又は被分配法人の各事業年度（当該合併法人又は被分配法人の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前七年内事業年度において生じた引継対象超過利子額にあつては、当該合併等事業年度の前事業年度）において生じた超過利子額とみなす。
    <sup>art-66-5-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3</sup>
    Where a qualified merger in which the corporation referred to in paragraph (1) or the preceding paragraph is the merging corporation has been carried out, or where the residual assets of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship prescribed in that item) and whose issued shares or capital contributions are wholly or partly held by that corporation (limited to a domestic corporation; referred to as the "distributing corporation" in this paragraph) have been determined, if there is an excess interest amount arising in each business year (referred to as the "business year within the preceding seven years" in this paragraph) of the merged corporation pertaining to that qualified merger or that distributing corporation (referred to as the "merged corporation, etc." in this paragraph) that began within seven years before the date of that qualified merger or that began within seven years before the day following the date of determination of those residual assets (limited to the excess interest amount in the case where the requirements specified by Cabinet Order are satisfied, such as the filing of a final return (meaning a final return prescribed in item (xxxi) of that Article; the same applies in paragraph (5)) for each business year on or after the oldest business year among the business years pertaining to that excess interest amount of the merged corporation, etc. (including any amount deemed to be the excess interest amount of the merged corporation, etc. pursuant to the provisions of this paragraph); referred to as the "amount of excess interest eligible for succession" in this paragraph), with regard to the application of the provisions of the preceding two paragraphs in each business year on or after the business year of the merging corporation pertaining to that qualified merger that includes the date of that qualified merger, or the business year of that corporation (limited to a domestic corporation; referred to as the "corporation receiving the distribution" in this paragraph) that includes the day following the date of determination of those residual assets (referred to as the "business year of the merger, etc." in this paragraph), the amount of excess interest eligible for succession arising in that business year within the preceding seven years (where the distributing corporation has two or more shareholders, etc. prescribed in item (xiv) of that Article, the amount calculated by dividing that amount of excess interest eligible for succession by the total number or the total amount of the issued shares or capital contributions of that distributing corporation (excluding its own shares or capital contributions held by that distributing corporation) and multiplying the result by the number or amount of the shares or capital contributions of that distributing corporation held by that corporation receiving the distribution) is deemed to be the excess interest amount arising in each business year of that merging corporation or corporation receiving the distribution that includes the first day of the business year within the preceding seven years in which that amount of excess interest eligible for succession arose (or, for the amount of excess interest eligible for succession arising in a business year within the preceding seven years of that merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that merging corporation or corporation receiving the distribution, the business year preceding that business year of the merger, etc.).
    <sup>machine translation, not official</sup>

    **第四項**  第一項又は第二項の法人の各事業年度が令和十二年四月一日から令和十七年三月三十一日までの間に開始する事業年度である場合における前三項の規定の適用については、第一項及び第二項中「七年以内に開始した事業年度」とあるのは「十年以内に開始した事業年度（当該開始の日前七年以内に開始した事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した事業年度に限る。）」と、前項中「七年以内」とあるのは「十年以内」と、「各事業年度（以下」とあるのは「各事業年度（当該適格合併の日前十年以内に開始した各事業年度にあつては当該適格合併の日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限り、当該翌日前十年以内に開始した各事業年度にあつては当該翌日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限る。以下」と、「前七年内事業年度」とあるのは「前十年内事業年度」とする。
    <sup>art-66-5-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4</sup>
    With regard to the application of the provisions of the preceding three paragraphs in the case where each business year of the corporation referred to in paragraph (1) or paragraph (2) is a business year beginning during the period from April 1, 2030 to March 31, 2035, the phrase "business year that began within seven years" in paragraphs (1) and (2) is deemed to be replaced with "business year that began within ten years (limited to a business year that began within seven years before that first day and a business year that began during the period from April 1, 2022 to March 31, 2025)"; the phrase "within seven years" in the preceding paragraph with "within ten years"; the phrase "each business year (referred to" with "each business year (in the case of each business year that began within ten years before the date of that qualified merger, limited to each business year that began within seven years before the date of that qualified merger and each business year that began during the period from April 1, 2022 to March 31, 2025, and in the case of each business year that began within ten years before that following day, limited to each business year that began within seven years before that following day and each business year that began during the period from April 1, 2022 to March 31, 2025; referred to"; and the phrase "business year within the preceding seven years" with "business year within the preceding ten years".
    <sup>machine translation, not official</sup>

    **第五項**  第一項及び第二項の規定は、超過利子額に係る事業年度のうち最も古い事業年度（第三項の規定により当該法人の超過利子額とみなされた金額につき第一項及び第二項の規定を適用する場合にあつては、第三項の合併等事業年度）以後の各事業年度の確定申告書の提出があり、かつ、第一項及び第二項の規定の適用を受けようとする事業年度の確定申告書等、修正申告書又は更正請求書に当該超過利子額、これらの規定により損金の額に算入される金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。
    <sup>art-66-5-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5</sup>
    The provisions of paragraphs (1) and (2) apply only where a final return has been filed for each business year on or after the oldest business year among the business years pertaining to the excess interest amount (in the case of applying the provisions of paragraphs (1) and (2) to an amount deemed to be the excess interest amount of the corporation pursuant to the provisions of paragraph (3), the business year of the merger, etc. referred to in paragraph (3)), and a document stating that excess interest amount, the amount to be included in deductible expenses pursuant to those provisions and the details of the calculation thereof is attached to the final return, etc., amended return or written request for reassessment for the business year for which the application of the provisions of paragraphs (1) and (2) is sought. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to those provisions is limited to the excess interest amount stated in that document.
    <sup>machine translation, not official</sup>

    **第六項**  第三項の合併法人が適格合併により設立された法人である場合における第一項及び第二項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-66-5-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-6</sup>
    The application of the provisions of paragraphs (1) and (2) in the case where the merging corporation referred to in paragraph (3) is a corporation established by a qualified merger, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-66-5-3/par-1: この項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-1: 同条第七項 → 租税特別措置法 第六十六条の五の二第七項 (Article 66-5-2, paragraph (7)), art-66-5-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-7
- art-66-5-3/par-1: 次項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-1: 前条第一項 → 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-66-5-3/par-1: この条 → 租税特別措置法 第六十六条の五の三 (Article 66-5-3), art-66-5-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3
- art-66-5-3/par-2: 前条第二項第一号 → 租税特別措置法 第六十六条の五の二第二項第一号 (Article 66-5-2, paragraph (2), item (i)), art-66-5-2/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-1
- art-66-5-3/par-2: この項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-2: 同条第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
- art-66-5-3/par-2: 第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- art-66-5-3/par-2: 次条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
- art-66-5-3/par-2: 同条第八項 → 租税特別措置法 第六十六条の九の二第八項 (Article 66-9-2, paragraph (8)), art-66-9-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8
- art-66-5-3/par-2: 次条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- art-66-5-3/par-2: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8
- art-66-5-3/par-2: 同条第十項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- art-66-5-3/par-3: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-66-5-3/par-3: 同条第十四号 → 法人税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-14
- art-66-5-3/par-3: 同条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- art-66-5-3/par-3: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-3: 前項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-3: この項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-3: 第五項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5
- art-66-5-3/par-4: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-4: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-4: 前三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-5: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-5: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-5: 第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-6: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-6: 第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-6: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-6: 前各項 → 租税特別措置法 第六十六条の五の三第四項 (Article 66-5-3, paragraph (4)), art-66-5-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4
- art-66-5-3/par-6: 前各項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5

## Cited by

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

- 租税特別措置法 第六十六条の五の三第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- 租税特別措置法 第六十六条の五の三第二項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- 租税特別措置法 第六十六条の五の三第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- 租税特別措置法 第六十六条の五の三第四項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4
- 租税特別措置法 第六十六条の五の三第五項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5
- 租税特別措置法 第六十六条の五の三第六項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-6
- 租税特別措置法 附則第五十七条第一項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-1
- 租税特別措置法 附則第五十七条第二項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-2
- 租税特別措置法 附則第百二十五条第一項（対象純支払利子等に係る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-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1
- 租税特別措置法 附則第百二十五条第二項（対象純支払利子等に係る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-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2
- 租税特別措置法 附則第百二十五条第三項（対象純支払利子等に係る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-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-3
- 租税特別措置法 附則第百二十五条第四項（対象純支払利子等に係る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-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-4
- 租税特別措置法 附則第百二十五条第五項（対象純支払利子等に係る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-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-5
- 租税特別措置法 附則第百二十五条第六項（対象純支払利子等に係る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-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-6

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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-20261007T211206-149, 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