# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十七条 (Supplementary Provisions, Article 127) - 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: 第百二十七条 (Supplementary Provisions, Article 127)（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置） — address `suppl-4191-6/art-127` - 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-127 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127 - 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. --- ### 第百二十七条（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Losses from Partnership Business, etc. caption: machine translation, not official suppl-4191-6/art-127 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127 **第一項** 新租税特別措置法第六十八条の百五の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同条第四項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の当該承継（適格合併、適格分割、適格現物出資又は適格事後設立により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。 suppl-4191-6/art-127/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-1 The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in paragraph (4) of that Article of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph). machine translation, not official **第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十八条の百五の二の規定を適用する場合には、同条第一項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。 同条第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百五条第二項の規定により読み替えられた同法第十二条の規定による改正後の租税特別措置法第六十七条の十二第一項 同条第三項第一号 第六十七条の十二第三項第一号 信託（ 信託（同法 suppl-4191-6/art-127/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-2 With regard to the application of the provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the terms listed in the left-hand column of the following table in paragraph (1) of that Article are deemed to be replaced with the terms listed in the right-hand column of that table. paragraph (1) of that Article Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as replaced pursuant to the provisions of Article 105, paragraph (2) of the Supplementary Provisions of that Act paragraph (3), item (i) of that Article Article 67-12, paragraph (3), item (i) trust ( trust (that Act machine translation, not official --- ## Cites - suppl-4191-6/art-127/par-1: 次項 → 租税特別措置法 附則第百二十七条第二項 (Supplementary Provisions, Article 127, paragraph (2)), suppl-4191-6/art-127/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-2 - suppl-4191-6/art-127/par-1: この条 → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-4191-6/art-127 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127 - suppl-4191-6/art-127/par-2: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百五条第二項 → 租税特別措置法 附則第百五条第二項 (Supplementary Provisions, Article 105, paragraph (2)), suppl-4191-6/art-105/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-2 ## Cited by 2 provisions cite 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 - 租税特別措置法 附則第百二十七条第一項（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-1 --- ## 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-20261007T211206-479, 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