# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の十六の二 (Article 67-16-2)

- 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: 第六十七条の十六の二 (Article 67-16-2)（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — address `art-67-16-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-16-2
- 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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### 第六十七条の十六の二（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027
<sup>caption: machine translation, not official</sup>
<sup>art-67-16-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2</sup>

  **第一項**  次に掲げる外国法人の各事業年度の法人税法第百三十八条第一項第一号に掲げる国内源泉所得又は同項第六号に掲げる国内源泉所得のうち政令で定めるもの（これらの国内源泉所得のうち令和七年四月一日から令和十年三月三十一日までの間に行う第二十九条に規定する博覧会関連業務に係るものに限る。次項において「対象国内源泉所得」という。）については、法人税を課さない。
  <sup>art-67-16-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1</sup>
  No corporation tax is imposed on the domestic source income listed in Article 138, paragraph (1), item (i) of the Corporation Tax Act, or the domestic source income listed in item (vi) of that paragraph that is specified by Cabinet Order, for each business year of the following foreign corporations (limited to such domestic source income pertaining to the Expo-related work prescribed in Article 29 performed during the period from April 1, 2025 to March 31, 2028; referred to as "covered domestic source income" in the following paragraph):
  <sup>machine translation, not official</sup>

    **一**  第二十九条第一号に規定する公式参加者
    <sup>art-67-16-2/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-1</sup>
    an official participant prescribed in Article 29, item (i);
    <sup>machine translation, not official</sup>

    **二**  第二十九条第二号に規定する財務省令で定める外国法人
    <sup>art-67-16-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-2</sup>
    a foreign corporation specified by Order of the Ministry of Finance prescribed in Article 29, item (ii);
    <sup>machine translation, not official</sup>

    **三**  博覧会国際事務局
    <sup>art-67-16-2/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1/item-3</sup>
    the Bureau International des Expositions.
    <sup>machine translation, not official</sup>

  **第二項**  前項各号に掲げる外国法人の各事業年度の対象国内源泉所得に係る損失の額として政令で定める金額は、法人税法その他法人税に関する法令の規定の適用については、ないものとみなす。
  <sup>art-67-16-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-2</sup>
  The amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income for each business year of a foreign corporation listed in any of the items of the preceding paragraph is deemed not to exist for the purpose of applying the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用がある場合における法人税法第百四十六条の二第二項及び第百五十条の二の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第六十七条の十六の二第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
  <sup>art-67-16-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-3</sup>
  With regard to the application of the provisions of Article 146-2, paragraph (2) and Article 150-2 of the Corporation Tax Act in the case where the provisions of paragraph (1) apply, the term "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 67-16-2, paragraph (1) (Special Provisions on Taxation on Foreign Corporations, etc. That Are Official Participants in the International Horticultural Expo 2027 to Be Held in 2027) of the Act on Special Measures Concerning Taxation)".
  <sup>machine translation, not official</sup>

  **第四項**  前項に定めるもののほか、第一項各号に掲げる外国法人に係る法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-67-16-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-4</sup>
  Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax with respect to the foreign corporations listed in the items of paragraph (1) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-67-16-2/par-1: 法人税法第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-67-16-2/par-1: 同項第六号 → 法人税法 第百三十八条第一項第六号 (Article 138, paragraph (1), item (vi)), art-138/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-6
- art-67-16-2/par-1: 第二十九条 → 租税特別措置法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/special-taxation-measures-act/art-29 · https://japanlaw.org/l/332AC0000000026/art-29
- art-67-16-2/par-1: 次項 → 租税特別措置法 第六十七条の十六の二第二項 (Article 67-16-2, paragraph (2)), art-67-16-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-2
- art-67-16-2/par-1/item-1: 第二十九条第一号 → 租税特別措置法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-1
- art-67-16-2/par-1/item-2: 第二十九条第二号 → 租税特別措置法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-29/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-29/par-1/item-2
- art-67-16-2/par-2: 前項 → 租税特別措置法 第六十七条の十六の二第一項 (Article 67-16-2, paragraph (1)), art-67-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1
- art-67-16-2/par-3: 同項 → 法人税法 第百四十六条の二第二項 (Article 146-2, paragraph (2)), art-146-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-146-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-146-2/par-2
- art-67-16-2/par-3: 第一項 → 租税特別措置法 第六十七条の十六の二第一項 (Article 67-16-2, paragraph (1)), art-67-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1
- art-67-16-2/par-3: 第百五十条の二 → 法人税法 第百五十条の二 (Article 150-2), art-150-2 — https://japanlaw.org/en/corporation-tax-act/art-150-2 · https://japanlaw.org/l/340AC0000000034/art-150-2
- art-67-16-2/par-3: 同条第一項 → 法人税法 第百五十条の二第一項 (Article 150-2, paragraph (1)), art-150-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-2/par-1
- art-67-16-2/par-4: 前項 → 租税特別措置法 第六十七条の十六の二第三項 (Article 67-16-2, paragraph (3)), art-67-16-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-3
- art-67-16-2/par-4: 第一項 → 租税特別措置法 第六十七条の十六の二第一項 (Article 67-16-2, paragraph (1)), art-67-16-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1

## Cited by

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

- 租税特別措置法 第六十七条の十六の二第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-1
- 租税特別措置法 第六十七条の十六の二第二項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-2
- 租税特別措置法 第六十七条の十六の二第三項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-3
- 租税特別措置法 第六十七条の十六の二第四項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16-2/par-4
- 租税特別措置法 附則第五十三条第一項（令和九年に開催される二千二十七年国際園芸博覧会の公式参加者である外国法人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-5071-13/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-53/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-20261007T211206-166, 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