# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四十二条 (Supplementary Provisions, Article 142) - 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: 第百四十二条 (Supplementary Provisions, Article 142)（連結法人に係る特定外国信託の留保金額の益金算入に関する経過措置） — address `suppl-4181-10/art-142` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-142 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-142 - 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. --- ### 第百四十二条（連結法人に係る特定外国信託の留保金額の益金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Trusts caption: machine translation, not official suppl-4181-10/art-142 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-142 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-142 **第一項** 新租税特別措置法第六十八条の九十三の四第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項第三号に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十三の四第一項第三号に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。 suppl-4181-10/art-142/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-142/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-142/par-1 The provisions of Article 68-93-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in item (iii) of that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-93-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-465, 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