# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98)

- 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: 第九十八条 (Supplementary Provisions, Article 98)（国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — address `suppl-4191-6/art-98`
- 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-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98
- 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.

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### 第九十八条（国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — Transitional Measures Concerning Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-98 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98</sup>

**第一項**  新租税特別措置法第六十六条の四の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
<sup>suppl-4191-6/art-98/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98/par-1</sup>
The provisions of Article 66-4-2 of the New Act on Special Measures Concerning Taxation apply to the case where the application referred to in paragraph (1) of that Article is filed on or after the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-475, 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