# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の九の五 (Article 66-9-5)
- 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: 第六十六条の九の五 (Article 66-9-5) — address `art-66-9-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-66-9-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-9-5
- 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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### 第六十六条の九の五
art-66-9-5 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-5
**第一項** 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の二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その他前三条の規定の適用に関し必要な事項は、政令で定める。
art-66-9-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-5/par-1
Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-2, paragraph (1) between a specially-related shareholder, etc. and a specially-related domestic corporation, and other necessary matters concerning the application of the provisions of the preceding three Articles are specified by Cabinet Order.
machine translation, not official
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## Cites
- art-66-9-5/par-1: 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-66-9-5/par-1: 前三条 → 租税特別措置法 第六十六条の九の二 (Article 66-9-2), art-66-9-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2
- art-66-9-5/par-1: 前三条 → 租税特別措置法 第六十六条の九の三 (Article 66-9-3), art-66-9-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3
- art-66-9-5/par-1: 前三条 → 租税特別措置法 第六十六条の九の四 (Article 66-9-4), art-66-9-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-4
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 第六十六条の九の二第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-17
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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-20261007T211206-158, 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