# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（連結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-51` - 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-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51 - 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. --- ### 第五十一条（連結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 Consolidated Corporations caption: machine translation, not official suppl-4171-21/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51 **第一項** 新租税特別措置法第六十八条の九十第一項、第三項及び第六項の規定は、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個別課税対象留保金額について適用し、旧租税特別措置法第六十八条の九十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個別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-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-1 The provisions of Article 68-90, paragraphs (1), (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 for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date and to the individually 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 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the individually 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六十八条の九十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六十八条の九十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-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-2 The provisions of Article 68-90, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of deficit prescribed in that item arising in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date, and the provisions then in force continue to govern the amount of deficit prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 68-90, 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六十八条の九十二第一項の規定は、同項に規定する連結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連結法人の同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連結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連結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。）について適用し、旧租税特別措置法第六十八条の九十二第一項に規定する連結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連結法人の同項に規定する個別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-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-3 The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the individually taxed retained amount prescribed in that paragraph of a consolidated corporation prescribed in that paragraph (limited to the amount 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 consolidated corporation that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that consolidated corporation pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation) in the case where any of the facts listed in the items of that paragraph arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph pertaining to that consolidated corporation, and the provisions then in force continue to govern the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a consolidated 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 regard to a specified foreign subsidiary, etc. or foreign affiliated company prescribed in that paragraph pertaining to that consolidated corporation. machine translation, not official **第四項** 新租税特別措置法第六十八条の九十二第二項の規定は、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連結法人の同条第一項に規定する個別課税済留保金額とみなされる新租税特別措置法第六十六条の八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連結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連結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。）について適用する。 suppl-4171-21/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-4 The provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation apply, in the case where any of the facts listed in the items of paragraph (1) of that Article arises on or after the Effective Date with regard to a specified foreign subsidiary, etc., foreign affiliated company or foreign affiliated trust prescribed in that paragraph, to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount 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 the consolidated corporation that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of income for each business year of the consolidated corporation pursuant to the provisions of Article 66-6, paragraph (1) of the New Act on Special Measures Concerning Taxation) that is deemed, pursuant to the provisions of Article 68-92, paragraph (2) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation. machine translation, not official **第五項** 新租税特別措置法第六十八条の九十二第三項の規定は、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、同項の規定により連結法人の同条第一項に規定する個別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。）又は新租税特別措置法第六十六条の八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。）について適用する。 suppl-4171-21/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-5 The provisions of Article 68-92, 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 individually taxed retained amount prescribed in paragraph (1) of that Article pertaining to the amount specified in each item of paragraph (3) of that Article of the merged corporation, etc. prescribed in that paragraph (limited to the amount 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. that ended 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 the amount 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) or to the taxed retained amount prescribed in Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the amount 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. that ended 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 the amount 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), which is deemed, pursuant to the provisions of Article 68-92, paragraph (3) of the New Act on Special Measures Concerning Taxation, to be the individually taxed retained amount prescribed in paragraph (1) of that Article of a consolidated corporation. machine translation, not official **第六項** 新租税特別措置法第六十八条の九十二第四項の規定は、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分割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分割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-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-51/par-6 The provisions of Article 68-92, 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 individually taxed retained amount prescribed in paragraph (1) of that Article of the splitting corporation, etc. prescribed in paragraph (4) of that Article pertaining to that qualified company split, etc. (limited to the amount 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 splitting corporation, etc. that ended 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 the amount pertaining to amounts to be included in gross profit in calculating the amount of consolidated income for each consolidated business year of that splitting corporation, etc. pursuant to the provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation), which is deemed not to exist pursuant to the provisions of paragraph (4) of that Article. 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-20261007T211206-453, 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