# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の十八 (Article 67-18)

- 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: 第六十七条の十八 (Article 67-18)（国外所得金額の計算の特例） — address `art-67-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-67-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-18
- 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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### 第六十七条の十八（国外所得金額の計算の特例） — Special Provisions on Calculation of the Amount of Foreign-Source Income
<sup>caption: machine translation, not official</sup>
<sup>art-67-18 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18 · https://japanlaw.org/l/332AC0000000026/art-67-18</sup>

  **第一項**  内国法人の平成二十八年四月一日以後に開始する各事業年度において、当該内国法人の法人税法第六十九条第四項第一号に規定する本店等と同号に規定する国外事業所等（第四項及び第十三項において「国外事業所等」という。）との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該内国法人の当該事業年度の同法第六十九条第一項に規定する国外所得金額の計算上、当該内部取引に係る収益の額が過大となるとき、又は損失等の額（当該内部取引に係る同法第二十二条第三項各号に掲げる額に相当するものをいう。）が過少となるときは、当該内国法人の当該事業年度の同法第六十九条第一項に規定する国外所得金額の計算については、当該内部取引は、独立企業間価格によるものとする。
  <sup>art-67-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1</sup>
  In each business year of a domestic corporation commencing on or after April 1, 2016, if, because the amount that the domestic corporation has treated as the amount of consideration for an internal dealing prescribed in Article 69, paragraph (4), item (i) of the Corporation Tax Act (hereinafter referred to as an "internal dealing" in this Article) between its head office, etc. prescribed in that item and a foreign office or similar establishment prescribed in that item (referred to as a "foreign office or similar establishment" in paragraph (4) and paragraph (13)) differs from the arm's length price, the amount of revenue pertaining to that internal dealing becomes excessive, or the amount of losses, etc. (meaning amounts equivalent to the amounts listed in the items of Article 22, paragraph (3) of that Act pertaining to that internal dealing) becomes too small, in the calculation of the domestic corporation's amount of foreign-source income prescribed in Article 69, paragraph (1) of that Act for that business year, that internal dealing is to be treated as having been conducted at the arm's length price for the purpose of calculating the domestic corporation's amount of foreign-source income prescribed in Article 69, paragraph (1) of that Act for that business year.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する独立企業間価格とは、内部取引の対価の額とされるべき額について第六十六条の四の三第二項に規定する方法に準じて算定した金額をいう。
  <sup>art-67-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2</sup>
  The arm's length price prescribed in the preceding paragraph means the amount calculated, for the amount that should be treated as the amount of consideration for an internal dealing, by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2).
  <sup>machine translation, not official</sup>

  **第三項**  当該事業年度において内部取引がある内国法人は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第七十四条第一項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
  <sup>art-67-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3</sup>
  A domestic corporation that has internal dealings in a business year must prepare or obtain, by the due date for filing the return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, if an electronic or magnetic record (meaning a record made in an electronic form, a magnetic form or any other form that cannot be perceived by the human senses, which is used in information processing by computer; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them as provided by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第四項**  内国法人の当該事業年度の前事業年度の一の国外事業所等との間の内部取引（当該内国法人が当該事業年度において当該一の国外事業所等を有することとなつた場合には、当該事業年度の当該一の国外事業所等との間の内部取引）が次のいずれにも該当する場合又は前事業年度の当該一の国外事業所等との間の内部取引がない場合として政令で定める場合には、当該内国法人の当該事業年度の当該一の国外事業所等との間の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
  <sup>art-67-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4</sup>
  If the internal dealings of a domestic corporation with a single foreign office or similar establishment in the business year preceding a given business year (or, if the domestic corporation came to have that single foreign office or similar establishment in that given business year, the internal dealings with that single foreign office or similar establishment in that given business year) fall under all of the following items, or in the case specified by Cabinet Order as the case where there were no internal dealings with that single foreign office or similar establishment in the preceding business year, the provisions of the preceding paragraph do not apply to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal dealings with that single foreign office or similar establishment in that given business year:
  <sup>machine translation, not official</sup>

    **一**  内部取引の対価の額とした額の合計額が五十億円未満であること。
    <sup>art-67-18/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-1</sup>
    the total of the amounts treated as the amounts of consideration for the internal dealings is less than 5,000,000,000 yen;
    <sup>machine translation, not official</sup>

    **二**  内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
    <sup>art-67-18/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-2</sup>
    the total of the amounts treated as the amounts of consideration for the internal dealings (limited to those equivalent to a transfer or a loan of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of a right pertaining to an intangible asset and any other act of allowing another person to use an intangible asset) or to a transaction similar thereto) is less than 300,000,000 yen.
    <sup>machine translation, not official</sup>

  **第五項**  国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に各事業年度における同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は内国法人に各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十三項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該内国法人の各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該内国法人の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-67-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5</sup>
  If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 45 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, or has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal transaction subject to contemporaneous documentation in each business year, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the domestic corporation's business pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents relating to that business (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving them, those electronic or magnetic records; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第六項**  国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人に各事業年度における同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十三項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該内国法人の各事業年度における同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該内国法人の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-67-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6</sup>
  If a relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, has requested the domestic corporation to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (13)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; hereinafter the same applies in this paragraph) in each business year (including, if electronic or magnetic records have been prepared or preserved in lieu of preparing or preserving those documents, those electronic or magnetic records; hereinafter the same applies in this paragraph) or copies thereof, and they have not been presented or submitted by the date designated by the official, within a period not exceeding 60 days from the date of the request, in consideration of the number of days normally required to prepare for the presentation or submission of the requested documents or copies thereof, the official may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal transaction exempt from contemporaneous documentation in each business year, and to the extent found to be necessary, ask questions of a person engaged in a business of the same type as the domestic corporation's business pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents relating to that business, or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第七項**  国税庁の当該職員又は内国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、内国法人の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
  <sup>art-67-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-7</sup>
  A relevant official of the National Tax Agency, or a relevant official of the tax office or the Regional Taxation Bureau having jurisdiction over a domestic corporation's place for tax payment, may, when it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the domestic corporation's internal dealings, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
  <sup>machine translation, not official</sup>

  **第八項**  前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
  <sup>art-67-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-8</sup>
  The authority of the relevant officials under the provisions of the preceding three paragraphs must not be construed as being granted for the purpose of criminal investigation.
  <sup>machine translation, not official</sup>

  **第九項**  国税庁、国税局又は税務署の当該職員は、第五項又は第六項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-67-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-9</sup>
  When a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office asks questions, conducts an inspection or requests presentation or submission under the provisions of paragraph (5) or (6), the official must carry a certificate showing the official's identity and must present it if so requested by a person concerned.
  <sup>machine translation, not official</sup>

  **第十項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
  <sup>art-67-18/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10</sup>
  In a case that falls under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
  <sup>machine translation, not official</sup>

    **一**  第五項若しくは第六項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
    <sup>art-67-18/par-10/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-1</sup>
    when the person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (5) or (6), or has refused, obstructed or avoided the inspection pursuant to those provisions;
    <sup>machine translation, not official</sup>

    **二**  第五項又は第六項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-67-18/par-10/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-2</sup>
    when the person, without justifiable grounds, has failed to comply with a request for the presentation or submission of books and documents under the provisions of paragraph (5) or (6), or has presented or submitted books and documents (including copies thereof) containing a false statement or record.
    <sup>machine translation, not official</sup>

  **第十一項**  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は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、その法人又は人に対して同項の刑を科する。
  <sup>art-67-18/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-11</sup>
  Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
  <sup>machine translation, not official</sup>

  **第十二項**  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。
  <sup>art-67-18/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-12 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-12</sup>
  Where 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 legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第十三項**  第六十六条の四第八項から第十五項まで及び第二十六項から第三十一項まで並びに第六十六条の四の二の規定は、国外事業所等を有する内国法人の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第八項	の対価の額	の対価の額とした額
第二項各号	第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項各号
につき支払われるべき対価の額	の対価の額とされるべき額
第一項	第六十七条の十八第一項
所得の金額又は欠損金額	法人税の額から控除する金額
第六十六条の四第九項各号	対価の額	対価の額とした額
第六十六条の四第十一項	同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引	同時文書化対象内部取引（第六十七条の十八第五項に規定する同時文書化対象内部取引
第六項	同条第三項
第六十六条の四第十二項	同時文書化対象国外関連取引	同時文書化対象内部取引
第六項	第六十七条の十八第三項
第一項	同条第一項
として財務省令	として同条第五項に規定する財務省令
所得の金額又は欠損金額	法人税の額から控除する金額
第六十六条の四第十二項第一号	第二項第一号ロ	第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項第一号ロ
第六十六条の四第十二項第二号	第二項第一号ニ	第六十七条の十八第二項の規定により第六十六条の四の三第二項に規定する方法に準じて算定する場合における同項第一号ニ
第六十六条の四第十三項	同時文書化対象国外関連取引	同時文書化対象内部取引
第六十六条の四第十四項	同時文書化免除国外関連取引	同時文書化免除内部取引
第七項の規定の適用がある国外関連取引	第六十七条の十八第六項に規定する同時文書化免除内部取引
第一項	同条第一項
財務省令	同条第六項に規定する財務省令
所得の金額又は欠損金額	法人税の額から控除する金額
第六十六条の四第十五項	同時文書化免除国外関連取引	同時文書化免除内部取引
第六十六条の四第二十六項	同項の	第六十七条の十八第一項の
第六十六条の四第二十七項	租税特別措置法第六十六条の四第二十七項（	租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の	及び租税特別措置法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項の
及び同法	及び同法第六十七条の十八第十三項において準用する同法
「前条及び租税特別措置法	「前条及び租税特別措置法第六十七条の十八第十三項において準用する同法
（租税特別措置法	（租税特別措置法第六十七条の十八第十三項において準用する同法
並びに租税特別措置法	並びに租税特別措置法第六十七条の十八第十三項において準用する同法
、租税特別措置法	、租税特別措置法第六十七条の十八第十三項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項	当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた	第六十七条の十八第一項に規定する内部取引の対価の額とした額を同項に規定する独立企業間価格と異なる額とした
第六十六条の四第三十項	租税特別措置法	租税特別措置法第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法
同法第六十六条の四第二十七項	同法第六十七条の十八第十三項において準用する同法第六十六条の四第二十七項
第六十六条の四第三十一項	法人と当該法人に係る国外関連者	内国法人と当該内国法人の第六十七条の十八第一項に規定する国外事業所等
の居住者又は法人とされる	に所在する
国外関連取引に係る第一項	第六十七条の十八第一項に規定する内部取引に係る同項
第六十六条の四の二第四項	第六十六条の四の二第一項（	第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の	第六十七条の十八第十三項において準用する同法第六十六条の四の二第一項の
第六十六条の四の二第六項	第六十六条の四の二第一項（	第六十七条の十八第十三項（国外所得金額の計算の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の	第六十七条の十八第十三項において準用する同法第六十六条の四の二第一項の
猶予の要件等）、	猶予の要件等）の規定、
猶予）又は	猶予）の規定又は
若しくは租税特別措置法	若しくは租税特別措置法第六十七条の十八第十三項において準用する同法
含む。）又は租税特別措置法	含む。）又は租税特別措置法第六十七条の十八第十三項において準用する同法
  <sup>art-67-18/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13</sup>
  The provisions of Article 66-4, paragraphs (8) through (15) and paragraphs (26) through (31), and Article 66-4-2 apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a domestic corporation that has a foreign office or similar establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 66-4, paragraph (8)	the amount of consideration for that foreign related transaction	the amount treated as the amount of consideration for that foreign related transaction
the items of paragraph (2)	the items of that paragraph in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2)
the amount of consideration that should be paid for	the amount that should be treated as the amount of consideration for
the arm's length price prescribed in paragraph (1)	the arm's length price prescribed in Article 67-18, paragraph (1)
the amount of income or the amount of loss of the corporation	the amount to be deducted from the amount of corporation tax of the corporation
the items of Article 66-4, paragraph (9)	the amount of consideration	the amount treated as the amount of consideration
Article 66-4, paragraph (11)	a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply	an internal transaction subject to contemporaneous documentation (meaning an internal transaction subject to contemporaneous documentation prescribed in Article 67-18, paragraph (5)
prescribed in paragraph (6)	prescribed in paragraph (3) of that Article
Article 66-4, paragraph (12)	transaction with a foreign affiliate subject to contemporaneous documentation	internal transaction subject to contemporaneous documentation
prescribed in paragraph (6)	prescribed in Article 67-18, paragraph (3)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents	specified by the Order of the Ministry of Finance prescribed in paragraph (5) of that Article as documents
the corporation's amount of income or amount of loss	the amount to be deducted from the corporation's amount of corporation tax
Article 66-4, paragraph (12), item (i)	the method listed in paragraph (2), item (i), (b) or (c) or	the method listed in item (i), (b) or (c) of Article 66-4-3, paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2), or
Article 66-4, paragraph (12), item (ii)	the method prescribed in paragraph (2), item (i), (d)	the method prescribed in item (i), (d) of Article 66-4-3, paragraph (2) in the case where the calculation is made pursuant to the provisions of Article 67-18, paragraph (2) by a method equivalent to the methods prescribed in Article 66-4-3, paragraph (2)
Article 66-4, paragraph (13)	transaction with a foreign affiliate subject to contemporaneous documentation	internal transaction subject to contemporaneous documentation
Article 66-4, paragraph (14)	transaction with a foreign affiliate exempt from contemporaneous documentation	internal transaction exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply	an internal transaction exempt from contemporaneous documentation prescribed in Article 67-18, paragraph (6)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance	specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article
the corporation's amount of income or amount of loss	the amount to be deducted from the corporation's amount of corporation tax
Article 66-4, paragraph (15)	transaction with a foreign affiliate exempt from contemporaneous documentation	internal transaction exempt from contemporaneous documentation
Article 66-4, paragraph (26)	with regard to the application of the provisions of paragraph (1)	with regard to the application of the provisions of Article 67-18, paragraph (1)
Article 66-4, paragraph (27)	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
paragraph (1) and Article 66-4, paragraph (27) of that Act	paragraph (1) and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28)	has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1)	has set the amount treated as the amount of consideration for an internal dealing prescribed in Article 67-18, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 66-4, paragraph (30)	the Act on Special Measures Concerning Taxation	the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act
Article 66-4, paragraph (27) of that Act	Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4, paragraph (31)	a corporation and its foreign affiliate (limited to a foreign affiliate	a domestic corporation and a foreign office or similar establishment of that domestic corporation prescribed in Article 67-18, paragraph (1) (limited to one
who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident or corporation in	that is located, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), in
the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate	the arm's length price prescribed in Article 67-18, paragraph (1) which pertains to an internal dealing prescribed in that paragraph
Article 66-4-2, paragraph (4)	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation	under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
Article 66-4-2, paragraph (6)	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) (Special Provisions on Calculation of the Amount of Foreign-Source Income) of that Act (
Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation)	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act)
(Requirements for Tax Payment Grace Period),	(Requirements for Tax Payment Grace Period) provisions,
(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or	(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) provisions or
through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation	through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation	or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-18, paragraph (13) of that Act
  <sup>machine translation, not official</sup>

  **第十四項**  第五項及び第六項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第四項まで、第七項及び前項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-67-18/par-14 · https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-14 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-14</sup>
  Procedures concerning the retention of the books and documents (including copies thereof) referred to in paragraphs (5) and (6) and other necessary matters concerning the application of the provisions of paragraphs (1) through (4), paragraph (7) and the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-67-18/par-1: 同法第二十二条第三項 → 法人税法 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3 · https://japanlaw.org/l/340AC0000000034/art-22/par-3
- art-67-18/par-1: 同法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1
- art-67-18/par-1: 法人税法第六十九条第四項第一号 → 法人税法 第六十九条第四項第一号 (Article 69, paragraph (4), item (i)), art-69/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-4/item-1
- art-67-18/par-1: 第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-67-18/par-1: 第四項 → 租税特別措置法 第六十七条の十八第四項 (Article 67-18, paragraph (4)), art-67-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
- art-67-18/par-1: この条 → 租税特別措置法 第六十七条の十八 (Article 67-18), art-67-18 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18 · https://japanlaw.org/l/332AC0000000026/art-67-18
- art-67-18/par-2: 前項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-2: 第六十六条の四の三第二項 → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-67-18/par-3: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-67-18/par-3: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-3: この条 → 租税特別措置法 第六十七条の十八 (Article 67-18), art-67-18 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18 · https://japanlaw.org/l/332AC0000000026/art-67-18
- art-67-18/par-4: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-4: 前項 → 租税特別措置法 第六十七条の十八第三項 (Article 67-18, paragraph (3)), art-67-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
- art-67-18/par-4/item-2: この号 → 租税特別措置法 第六十七条の十八第四項第二号 (Article 67-18, paragraph (4), item (ii)), art-67-18/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-2
- art-67-18/par-5: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-5: 第三項 → 租税特別措置法 第六十七条の十八第三項 (Article 67-18, paragraph (3)), art-67-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
- art-67-18/par-5: 第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-67-18/par-5: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-67-18/par-5: 前項 → 租税特別措置法 第六十七条の十八第四項 (Article 67-18, paragraph (4)), art-67-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
- art-67-18/par-5: この項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-5: この条 → 租税特別措置法 第六十七条の十八 (Article 67-18), art-67-18 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18 · https://japanlaw.org/l/332AC0000000026/art-67-18
- art-67-18/par-6: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-6: 第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-67-18/par-6: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-67-18/par-6: この項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-6: 第四項 → 租税特別措置法 第六十七条の十八第四項 (Article 67-18, paragraph (4)), art-67-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
- art-67-18/par-7: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-7: 前二項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-7: 前二項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-8: 前三項 → 租税特別措置法 第六十七条の十八第七項 (Article 67-18, paragraph (7)), art-67-18/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-7
- art-67-18/par-8: 前三項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-8: 前三項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-9: 第六項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-9: 第五項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-10/item-1: 第六項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-10/item-1: 第五項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-10/item-2: 第六項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-10/item-2: 第五項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-11: 前項 → 租税特別措置法 第六十七条の十八第十項 (Article 67-18, paragraph (10)), art-67-18/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10
- art-67-18/par-12: 前項 → 租税特別措置法 第六十七条の十八第十一項 (Article 67-18, paragraph (11)), art-67-18/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-11
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-67-18/par-13: 第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-13: 第六十六条の四の三第二項 → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-67-18/par-13: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-67-18/par-13: 第六十六条の四第十二項第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-67-18/par-13: 前条 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- art-67-18/par-13: 第六十六条の四の二第六項 → 租税特別措置法 第六十六条の四の二第六項 (Article 66-4-2, paragraph (6)), art-66-4-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- art-67-18/par-13: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-67-18/par-13: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-67-18/par-13: 第六十七条の十八第三項 → 租税特別措置法 第六十七条の十八第三項 (Article 67-18, paragraph (3)), art-67-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
- art-67-18/par-13: 租税特別措置法第六十七条の十八第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第三十項 (Article 66-4, paragraph (30)), art-66-4/par-30 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
- art-67-18/par-13: 第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第三十一項 (Article 66-4, paragraph (31)), art-66-4/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- art-67-18/par-13: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-67-18/par-13: 第六十六条の四の二第四項 → 租税特別措置法 第六十六条の四の二第四項 (Article 66-4-2, paragraph (4)), art-66-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-67-18/par-13: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-67-18/par-13: 第六十六条の四第八項から第十五項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-67-18/par-13: 第六十六条の四第十二項第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-67-18/par-13: 同項第一号 → 租税特別措置法 第六十六条の四の三第二項第一号 (Article 66-4-3, paragraph (2), item (i)), art-66-4-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第二十九項 (Article 66-4, paragraph (29)), art-66-4/par-29 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- art-67-18/par-13: 第二十六項から第三十一項まで → 租税特別措置法 第六十六条の四第二十六項 (Article 66-4, paragraph (26)), art-66-4/par-26 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
- art-67-18/par-13: 第六十六条の四の二 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-67-18/par-13: 第六十七条の十八第六項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-13: 第六十七条の十八第二項 → 租税特別措置法 第六十七条の十八第二項 (Article 67-18, paragraph (2)), art-67-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2
- art-67-18/par-13: 第六十七条の十八第五項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-13: 第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-67-18/par-14: 第一項から第四項まで → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-67-18/par-14: 第一項から第四項まで → 租税特別措置法 第六十七条の十八第三項 (Article 67-18, paragraph (3)), art-67-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
- art-67-18/par-14: 第七項 → 租税特別措置法 第六十七条の十八第七項 (Article 67-18, paragraph (7)), art-67-18/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-7
- art-67-18/par-14: 前項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-67-18/par-14: 第六項 → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- art-67-18/par-14: 第五項 → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- art-67-18/par-14: 第一項から第四項まで → 租税特別措置法 第六十七条の十八第二項 (Article 67-18, paragraph (2)), art-67-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2
- art-67-18/par-14: 第一項から第四項まで → 租税特別措置法 第六十七条の十八第四項 (Article 67-18, paragraph (4)), art-67-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4

## Cited by

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

- 租税特別措置法 第六十七条の十八第一項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- 租税特別措置法 第六十七条の十八第二項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2
- 租税特別措置法 第六十七条の十八第三項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-3
- 租税特別措置法 第六十七条の十八第四項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
- 租税特別措置法 第六十七条の十八第四項第二号（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4/item-2
- 租税特別措置法 第六十七条の十八第五項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- 租税特別措置法 第六十七条の十八第六項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- 租税特別措置法 第六十七条の十八第七項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-7
- 租税特別措置法 第六十七条の十八第八項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-8 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-8
- 租税特別措置法 第六十七条の十八第九項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-9
- 租税特別措置法 第六十七条の十八第十項第一号（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-1
- 租税特別措置法 第六十七条の十八第十項第二号（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-10/item-2
- 租税特別措置法 第六十七条の十八第十一項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-11
- 租税特別措置法 第六十七条の十八第十二項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-12 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-12
- 租税特別措置法 第六十七条の十八第十三項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- 租税特別措置法 第六十七条の十八第十四項（国外所得金額の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-14 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-14
- 租税特別措置法 附則第百三条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103/par-1
- 租税特別措置法 附則第百三条第二項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103/par-2
- 租税特別措置法 附則第六十一条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61/par-1
- 租税特別措置法 附則第九十二条第一項（国外所得金額の計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-92/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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-167, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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