# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — address `suppl-4171-21/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37 - 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. --- ### 第三十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations caption: machine translation, not official suppl-4171-21/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37 **第一項** 新租税特別措置法第六十六条の六第一項、第二項第一号及び第三号、第三項並びに第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。 suppl-4171-21/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-1 The provisions of Article 66-6, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income. machine translation, not official **第二項** 新租税特別措置法第六十六条の六第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。 suppl-4171-21/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-2 The provisions of Article 66-6, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十六条の八第一項の規定は、同項に規定する内国法人に係る同項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合における当該内国法人の同項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該内国法人の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該内国法人の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用し、旧租税特別措置法第六十六条の八第一項に規定する内国法人に係る同項に規定する特定外国子会社等又は外国関係会社につき施行日前に同項各号に掲げる事実が生じた場合における当該内国法人の同項に規定する課税済留保金額については、なお従前の例による。 suppl-4171-21/art-37/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-3 The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the taxed retained amount prescribed in that paragraph (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that domestic corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that domestic corporation, and the provisions then in force continue to govern the taxed retained amount prescribed in Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that paragraph in the case where any of the facts listed in the items of that paragraph arose before the Effective Date with respect to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that domestic corporation. machine translation, not official **第四項** 新租税特別措置法第六十六条の八第二項の規定は、同条第一項に規定する特定外国子会社等、外国関係会社又は外国関係信託につき施行日以後に同項各号に掲げる事実が生ずる場合において、同条第二項の規定により内国法人の同条第一項に規定する課税済留保金額とみなされる新租税特別措置法第六十八条の九十二第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該内国法人の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該内国法人の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。 suppl-4171-21/art-37/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-4 The provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that domestic corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 66-8, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with respect to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in paragraph (1) of that Article. machine translation, not official **第五項** 新租税特別措置法第六十六条の八第三項の規定は、施行日以後に同項に規定する適格合併等が行われる場合において、同項の規定により内国法人の同条第一項に規定する課税済留保金額とみなされる同条第三項に規定する被合併法人等の同項各号に定める金額に係る同条第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該被合併法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）又は新租税特別措置法第六十八条の九十二第一項に規定する個別課税済留保金額（旧租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の平成十二年四月一日以後に終了した各連結事業年度の連結所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十八条の九十第一項の規定により当該被合併法人等の各連結事業年度の連結所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。 suppl-4171-21/art-37/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-5 The provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified merger, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that merged corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) pertaining to the amount specified in the relevant item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph, or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that merged corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the taxed retained amount prescribed in paragraph (1) of that Article of a domestic corporation. machine translation, not official **第六項** 新租税特別措置法第六十六条の八第四項の規定は、施行日以後に同項に規定する適格分割等が行われる場合において、同項の規定によりないものとされる当該適格分割等に係る同項に規定する分割法人等の同条第一項に規定する課税済留保金額（旧租税特別措置法第六十六条の六第一項の規定により当該分割法人等の平成十二年四月一日以後に終了した各事業年度の所得の金額の計算上益金の額に算入した金額及び益金の額に算入する金額に係るもの並びに新租税特別措置法第六十六条の六第一項の規定により当該分割法人等の各事業年度の所得の金額の計算上益金の額に算入する金額に係るものに限る。）について適用する。 suppl-4171-21/art-37/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-37/par-6 The provisions of Article 66-8, paragraph (4) of the New Act on Special Measures Concerning Taxation apply, in the case where a qualified company split, etc. prescribed in that paragraph is carried out on or after the Effective Date, to the taxed retained amount prescribed in paragraph (1) of that Article (limited to that pertaining to amounts included in gross profit and amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. ending on or after April 1, 2000 pursuant to the provisions of Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and that pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of that splitting corporation, etc. pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc., which is deemed not to exist pursuant to the provisions of that paragraph. machine translation, not official --- ## 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-20261007T211206-450, 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