# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条の三の三 (Article 68-3-3)
- 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: 第六十八条の三の三 (Article 68-3-3)（特定投資信託に係る受託法人の課税の特例） — address `art-68-3-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-68-3-3
- 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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### 第六十八条の三の三（特定投資信託に係る受託法人の課税の特例） — (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-68-3-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3
**第一項** 特定投資信託（投資信託及び投資法人に関する法律（以下この項において「投資信託法」という。）第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）のうち第一号に掲げる要件を満たすものの収益の分配の額として政令で定める金額（以下この項及び第四項において「収益の分配の額」という。）で当該特定投資信託に係る受託法人（法人税法第四条の三に規定する受託法人（第二条の二第三項において準用する同法第四条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。次項及び第三項において同じ。）の第二号に掲げる要件を満たす事業年度に係るものは、当該事業年度の所得の金額の計算上、損金の額に算入する。ただし、その収益の分配の額が当該事業年度の所得の金額として政令で定める金額を超える場合には、その損金の額に算入する金額は、当該政令で定める金額を限度とする。
art-68-3-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
Any amount specified by Cabinet Order as the amount of distribution of proceeds from a specified investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations (referred to in this paragraph as the "Investment Trust Act"), which falls under the category of trust subject to corporate taxation; hereinafter the same applies in this Article) (such amount of distribution of proceeds referred to in this paragraph and paragraph (4) as "amount of distribution of proceeds"), which pertains to the business year of the Trust Corporation (meaning a Trust Corporation prescribed in Article 4-3 of the Corporation Tax Act (limited to a Trust Corporation that is deemed to be a domestic corporation pursuant to the provisions of Article 4-3, item (i) of the Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) and therefore be subject to the provisions of this Act); the same applies in the following paragraph and paragraph (3)) for the specified investment trust, is included in the amount of deductible expenses in the calculation of the amount of [the Trust Corporation's] income for the business year, if the specified investment trust satisfies the requirements listed in item (i) and the business year satisfies the requirements listed in item (ii); provided, however, that where the amount of distribution of proceeds exceeds the amount specified by Cabinet Order as the amount of [the Trust Corporation's] income for the business year, the amount to be included in the amount of deductible expenses is to be limited to such amount specified by Cabinet Order:
machine translation, not official
**一** 次に掲げる全ての要件
art-68-3-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 投資信託法第四条第一項又は第四十九条第一項の規定による届出が行われていること。
art-68-3-3/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-1
notification has been made with respect to the special investment trust pursuant to the provisions of Article 4, paragraph (1) or Article 49, paragraph (1) of the Investment Trust Act;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** その受託者（投資信託法第二条第一項に規定する委託者指図型投資信託にあつては、委託者。ハにおいて同じ。）による受益権の募集が機関投資家私募（投資信託法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。）により行われるものであつて、投資信託約款（同条第一項に規定する委託者指図型投資信託約款又は投資信託法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその旨の記載があること。
art-68-3-3/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-2
the public offering of beneficial interests of the specified investment trust conducted by the trustee (or, for an investment trust operated with instruction from the settlor prescribed in Article 2, paragraph (1) of the Investment Trust Act, the settlor; the same applies in (c)) is conducted by way of private placement by an institutional investment (meaning private placement by a qualified institutional investment prescribed in Article 4, paragraph (2), item (xii) of the Investment Trust Act only with a person specified by Order of the Ministry of Finance as the counterparty) and an investment trust contract (meaning a contract for an investment trust operated with instruction from the settlor prescribed in paragraph (1) of that Article or a contract for an investment trust operated without instruction from the settlor prescribed in Article 49, paragraph (1) of the Investment Trust Act) contains the statement to that effect;
machine translation, not official
**ハ** その受託者による受益権の募集が主として国内において行われるものとして政令で定めるものに該当するものであること。
art-68-3-3/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-3
the public offering of beneficial rights of the special investment trust conducted by the trustee falls under the category of public offering of beneficial rights specified by Cabinet Order as one conducted mainly in Japan; and.
Ministry of Justice translation — Japanese Law Translation Database System
**ニ** その他政令で定める要件
art-68-3-3/par-1/item-1/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1/sub-4
any other requirement specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**二** 次に掲げる全ての要件
art-68-3-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2
all of the following requirements:
Ministry of Justice translation — Japanese Law Translation Database System
**イ** 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社に該当していないこと。
art-68-3-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-1
at the end of the business year, the trust corporation does not fall under the category of family corporations prescribed in Article 2, item (x) of the Corporation Tax Act;
Ministry of Justice translation — Japanese Law Translation Database System
**ロ** 当該事業年度に係る収益の分配の額の分配可能収益の額に占める割合として政令で定める割合が百分の九十を超えていること。
art-68-3-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-2
the ratio specified by Cabinet Order as the ratio of the amount of distribution of proceeds pertaining to the business year to the amount of distributable proceeds exceeds 90 percent;
machine translation, not official
**ハ** 当該事業年度終了の時において有する投資信託法第二条第一項に規定する特定資産のうち有価証券、不動産その他の政令で定める資産の帳簿価額として政令で定める金額がその時において有する資産の総額として政令で定める金額の二分の一に相当する金額を超えていること。
art-68-3-3/par-1/item-2/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-3
the amount specified by Cabinet Order as the book value of securities, real property and other assets specified by Cabinet Order, out of the specified assets prescribed in Article 2, paragraph (1) of the Investment Trust Act held at the end of the business year, exceeds the amount equivalent to one half of the amount specified by Cabinet Order as the total amount of the assets held at that time;
machine translation, not official
**ニ** その他政令で定める要件
art-68-3-3/par-1/item-2/sub-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2/sub-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2/sub-4
any other requirement specified by Cabinet Order.
machine translation, not official
**第二項** 特定投資信託に係る受託法人に対する法人税法の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二十三条第一項 内国法人が 内国法人（租税特別措置法第六十八条の三の三第一項第一号ロ及びハ（特定投資信託に係る受託法人の課税の特例）に掲げる要件を満たす特定投資信託（同項に規定する特定投資信託をいう。以下同じ。）に係る第四条の三（受託法人等に関するこの法律の適用）に規定する受託法人（以下「受託法人」という。）を除く。）が
第二十三条の二第一項 内国法人が外国子会社 内国法人（特定投資信託に係る受託法人を除く。以下この項において同じ。）が外国子会社
第五十七条第一項ただし書 所得の金額の百分の五十 所得の金額の百分の五十（租税特別措置法第六十八条の三の三第一項第一号（特定投資信託に係る受託法人の課税の特例）に掲げる要件を満たす特定投資信託に係る受託法人にあつては、当該所得の金額の百分の百）
第六十九条第一項 内国法人が各事業年度 内国法人（特定投資信託に係る受託法人を除く。以下この条において同じ。）が各事業年度
art-68-3-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
With regard to the application of the provisions of the Corporation Tax Act to a Trust Corporation for a specified investment trust, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Act 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 23, paragraph (1) a domestic corporation a domestic corporation (excluding a Trust Corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations) (hereinafter referred to as a "Trust Corporation") for a specified investment trust that satisfies the requirements listed in Article 68-3-3, paragraph (1), item (i), (b) and (c) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of the Act on Special Measures Concerning Taxation (meaning a specified investment trust prescribed in that paragraph; hereinafter the same applies))
Article 23-2, paragraph (1) a domestic corporation receives from a foreign subsidiary a domestic corporation (excluding a Trust Corporation for a specified investment trust; hereinafter the same applies in this paragraph) receives from a foreign subsidiary
Article 57, paragraph (1), proviso 50 percent of the amount of income 50 percent of the amount of income (or, for a Trust Corporation for a specified investment trust that satisfies the requirements listed in Article 68-3-3, paragraph (1), item (i) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of the Act on Special Measures Concerning Taxation, 100 percent of that amount of income)
Article 69, paragraph (1) a domestic corporation in each business year a domestic corporation (excluding a Trust Corporation for a specified investment trust; hereinafter the same applies in this Article) in each business year
machine translation, not official
**第三項** 特定投資信託に係る受託法人に対する第六十二条の三第三項、第六十六条の八第一項及び第七項並びに第六十六条の九の四第一項及び第六項の規定の適用については、第六十二条の三第三項中「該当するもの」とあるのは「該当するもの及び第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人が行う譲渡で同項第二号（ロを除く。）に掲げる要件を満たす事業年度において行うもの」と、第六十六条の八第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第七項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、第六十六条の九の四第一項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」と、「同法」とあるのは「法人税法」と、同条第六項中「外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）」とあるのは「外国法人」とする。
art-68-3-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3
With regard to the application of the provisions of Article 62-3, paragraph (3), Article 66-8, paragraphs (1) and (7), and Article 66-9-4, paragraphs (1) and (6) to a Trust Corporation for a specified investment trust, the phrase "that which falls under" in Article 62-3, paragraph (3) is deemed to be replaced with "that which falls under, and a transfer conducted by the Trust Corporation prescribed in Article 68-3-3, paragraph (1) for a specified investment trust prescribed in that paragraph that is conducted in a business year that satisfies the requirements listed in item (ii) of that paragraph (excluding (b))", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-8, paragraph (1) is deemed to be replaced with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (7) of that Article with "a foreign corporation", the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in Article 66-9-4, paragraph (1) with "a foreign corporation", the phrase "that Act" with "the Corporation Tax Act", and the phrase "a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph)" in paragraph (6) of that Article with "a foreign corporation".
machine translation, not official
**第四項** 法人が受ける特定投資信託（第一項第一号ロ及びハに掲げる要件を満たすものに限る。）の収益の分配の額に係る法人税法第二十三条の規定の適用については、同条第一項中「金額（第一号」とあるのは、「金額（租税特別措置法第六十八条の三の三第四項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託の同条第一項に規定する収益の分配の額を除くものとし、第一号」とする。
art-68-3-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
With regard to the application of the provisions of Article 23 of the Corporation Tax Act to the amount of distribution of proceeds from a specified investment trust (limited to one that satisfies the requirements listed in paragraph (1), item (i), (b) and (c)) received by a corporation, the phrase "amounts (for the amount listed in item (i)" in paragraph (1) of that Article is deemed to be replaced with "amounts (excluding the amount of distribution of proceeds prescribed in Article 68-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation from a specified investment trust prescribed in paragraph (4) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) of that Article, and, for the amount listed in item (i)".
machine translation, not official
**第五項** 第一項の規定は、同項の規定の適用を受けようとする事業年度の法人税法第二条第三十一号に規定する確定申告書（次項において「確定申告書」という。）に、第一項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
art-68-3-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-5
The provisions of paragraph (1) apply only where the Trust Corporation for a specified investment trust has filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (referred to in the following paragraph as a "final return") for the business year for which the Trust Corporation seeks the application of the provisions of the paragraph, with an application made therein to seek the inclusion in deductible expenses of the amount to be included in the amount of deductible expenses pursuant to the provisions of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expenses, and preserved the documents that certify that the requirements listed in item (i), (b) and (c) of the paragraph are satisfied.
machine translation, not official
**第六項** 税務署長は、前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。
art-68-3-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-6
Even where the Trust Corporation for a specified investment trust has filed a final return without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the Trust Corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (1).
machine translation, not official
**第七項** 前二項に定めるもののほか、第一項から第四項までの規定の適用その他特定投資信託に係る法人税法第四条の三に規定する受託法人及び特定投資信託の受益者の事業年度の所得に対す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。
art-68-3-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-7
Beyond what is specified in the preceding two paragraphs, the application of the provisions of paragraphs (1) through (4), and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a Trust Corporation prescribed in Article 4-3 of the Corporation Tax Act from a specified investment trust and of the beneficiaries of the specified investment trust are specified by Cabinet Order.
machine translation, not official
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## Cites
- art-68-3-3/par-1: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-68-3-3/par-1: 同法第四条の三第一号 → 法人税法 第四条の三第一項第一号 (Article 4-3, paragraph (1), item (i)), art-4-3/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-4-3/par-1/item-1
- art-68-3-3/par-1: この条 → 租税特別措置法 第六十八条の三の三 (Article 68-3-3), art-68-3-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3
- art-68-3-3/par-1: 第四項 → 租税特別措置法 第六十八条の三の三第四項 (Article 68-3-3, paragraph (4)), art-68-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
- art-68-3-3/par-1: 次項 → 租税特別措置法 第六十八条の三の三第二項 (Article 68-3-3, paragraph (2)), art-68-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
- art-68-3-3/par-1: この項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-1: 第三項 → 租税特別措置法 第六十八条の三の三第三項 (Article 68-3-3, paragraph (3)), art-68-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3
- art-68-3-3/par-1: 第二号 → 租税特別措置法 第六十八条の三の三第一項第二号 (Article 68-3-3, paragraph (1), item (ii)), art-68-3-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2
- art-68-3-3/par-1: 第一号 → 租税特別措置法 第六十八条の三の三第一項第一号 (Article 68-3-3, paragraph (1), item (i)), art-68-3-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
- art-68-3-3/par-1: 第二条の二第三項 → 租税特別措置法 第二条の二第三項 (Article 2-2, paragraph (3)), art-2-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2-2/par-3
- art-68-3-3/par-1/item-2/sub-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-68-3-3/par-2: 第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1
- art-68-3-3/par-2: 第二十三条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1
- art-68-3-3/par-2: 第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-68-3-3/par-2: 第五十七条第一項 → 法人税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1
- art-68-3-3/par-2: この条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- art-68-3-3/par-2: 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-68-3-3/par-2: 同項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-2: 租税特別措置法第六十八条の三の三第一項第一号 → 租税特別措置法 第六十八条の三の三第一項第一号 (Article 68-3-3, paragraph (1), item (i)), art-68-3-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
- art-68-3-3/par-3: 法人税法第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1
- art-68-3-3/par-3: 第六十六条の八第一項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1
- art-68-3-3/par-3: 第六十六条の九の四第一項 → 租税特別措置法 第六十六条の九の四第一項 (Article 66-9-4, paragraph (1)), art-66-9-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-1
- art-68-3-3/par-3: 第六項 → 租税特別措置法 第六十六条の九の四第六項 (Article 66-9-4, paragraph (6)), art-66-9-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-6
- art-68-3-3/par-3: 第六十二条の三第三項 → 租税特別措置法 第六十二条の三第三項 (Article 62-3, paragraph (3)), art-62-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-3
- art-68-3-3/par-3: 第六十八条の三の三第一項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-3: 第七項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7
- art-68-3-3/par-3: 同項第二号 → 租税特別措置法 第六十八条の三の三第一項第二号 (Article 68-3-3, paragraph (1), item (ii)), art-68-3-3/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-2
- art-68-3-3/par-4: 法人税法第二十三条 → 法人税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23
- art-68-3-3/par-4: 同条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1
- art-68-3-3/par-4: 第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1
- art-68-3-3/par-4: 租税特別措置法第六十八条の三の三第四項 → 租税特別措置法 第六十八条の三の三第四項 (Article 68-3-3, paragraph (4)), art-68-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
- art-68-3-3/par-4: 同条第一項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-4: 第一項第一号 → 租税特別措置法 第六十八条の三の三第一項第一号 (Article 68-3-3, paragraph (1), item (i)), art-68-3-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
- art-68-3-3/par-5: 法人税法第二条第三十一号 → 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-68-3-3/par-5: 第一項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-5: 次項 → 租税特別措置法 第六十八条の三の三第六項 (Article 68-3-3, paragraph (6)), art-68-3-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-6
- art-68-3-3/par-5: 同項第一号 → 租税特別措置法 第六十八条の三の三第一項第一号 (Article 68-3-3, paragraph (1), item (i)), art-68-3-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1/item-1
- art-68-3-3/par-6: 第一項 → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-6: 前項 → 租税特別措置法 第六十八条の三の三第五項 (Article 68-3-3, paragraph (5)), art-68-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-5
- art-68-3-3/par-7: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-68-3-3/par-7: 第一項から第四項まで → 租税特別措置法 第六十八条の三の三第四項 (Article 68-3-3, paragraph (4)), art-68-3-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
- art-68-3-3/par-7: 第一項から第四項まで → 租税特別措置法 第六十八条の三の三第二項 (Article 68-3-3, paragraph (2)), art-68-3-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
- art-68-3-3/par-7: 前二項 → 租税特別措置法 第六十八条の三の三第六項 (Article 68-3-3, paragraph (6)), art-68-3-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-6
- art-68-3-3/par-7: 第一項から第四項まで → 租税特別措置法 第六十八条の三の三第一項 (Article 68-3-3, paragraph (1)), art-68-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- art-68-3-3/par-7: 第一項から第四項まで → 租税特別措置法 第六十八条の三の三第三項 (Article 68-3-3, paragraph (3)), art-68-3-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3
- art-68-3-3/par-7: 前二項 → 租税特別措置法 第六十八条の三の三第五項 (Article 68-3-3, paragraph (5)), art-68-3-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-5
## Cited by
13 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第三十二条第二項第四号（短期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-32/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-32/par-2/item-4
- 租税特別措置法 第四十条の四第十六項 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-16
- 租税特別措置法 第四十条の七第十七項 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-17
- 租税特別措置法 第六十二条の三第二項第一号ロ（４）（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-2/item-1/sub-2/sub2-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-2/item-1/sub-2/sub2-4
- 租税特別措置法 第六十六条の六第十六項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-16
- 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
- 租税特別措置法 第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-1
- 租税特別措置法 第六十八条の三の三第二項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2
- 租税特別措置法 第六十八条の三の三第三項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3
- 租税特別措置法 第六十八条の三の三第四項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4
- 租税特別措置法 第六十八条の三の三第五項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-5
- 租税特別措置法 第六十八条の三の三第六項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-6
- 租税特別措置法 第六十八条の三の三第七項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-7
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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-20261007T211206-168, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-169, 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