# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百条 (Supplementary Provisions, Article 100) - 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: 第百条 (Supplementary Provisions, Article 100)（内国法人の特定外国信託に係る所得の課税の特例に関する経過措置） — address `suppl-4191-6/art-100` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100 - 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. --- ### 第百条（内国法人の特定外国信託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 of Specified Foreign Trusts of Domestic Corporations caption: machine translation, not official suppl-4191-6/art-100 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100 **第一項** 旧租税特別措置法第六十六条の九の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間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-4191-6/art-100/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100/par-1 The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income. 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七号ル（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/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-20261007T211206-476, 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