# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（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-4211-13/art-59` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59 - 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. --- ### 第五十九条（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 of Specified Foreign Subsidiaries, etc. of Consolidated Corporations caption: machine translation, not official suppl-4211-13/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59 **第一項** 新租税特別措置法第六十八条の九十第一項から第四項までの規定は、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開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象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開始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-4211-13/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-1 The provisions of Article 68-90, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable 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 began 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九十一第一項及び第三項の規定は、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開始する事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額に係る同項に規定する外国法人税の額については、なお従前の例による。 suppl-4211-13/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-2 The provisions of Article 68-91, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable retained amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began 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の規定は、連結法人が同条第二項に規定する特定外国子会社等から受ける同条第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、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同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。 suppl-4211-13/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-3 The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where a consolidated corporation has an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that it receives from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern cases where any of the facts listed in the items of Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a consolidated corporation prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date). machine translation, not official **第四項** 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特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の新租税特別措置法第六十八条の九十二第三項第一号に規定する連結事業年度（以下この項において「配当等連結事業年度」という。）の連結所得の金額の計算上益金の額に算入される金額に限る。以下この項において同じ。）又は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個別課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する個別課税済留保金額とみなされたものを含む。以下この項において同じ。）のうち連結法人の新租税特別措置法第六十八条の九十二第三項第二号に規定する前十年以内の各連結事業年度（以下この項において「前十年以内の各連結事業年度」という。）に対応する部分の金額（同号の規定により控除される同号に規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当等連結事業年度又は前十年以内の各連結事業年度の同条第三項各号に掲げる金額とみなして、同条第一項から第三項までの規定を適用する。 suppl-4211-13/art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4 Of the individually taxable retained amount prescribed in Article 68-92, 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 began before the Effective Date (limited to the amount included in gross profit in calculating the amount of consolidated income for a consolidated business year prescribed in Article 68-92, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as a "consolidated business year of dividends, etc." in this paragraph); hereinafter the same applies in this paragraph) or the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article; hereinafter the same applies in this paragraph), the amount of the portion corresponding to each consolidated business year within the preceding ten years prescribed in Article 68-92, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation of a consolidated corporation (referred to as "each consolidated business year within the preceding ten years" in this paragraph) (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in that item that is deducted pursuant to the provisions of that item) is deemed to be the amount listed in the items of paragraph (3) of that Article for the consolidated business year of dividends, etc. or each consolidated business year within the preceding ten years corresponding to the period of the consolidated business year or business year to which the individually taxable retained amount or individually taxed retained amount of that consolidated corporation pertains, and the provisions of paragraphs (1) through (3) of that Article apply. machine translation, not official **第五項** 連結法人の施行日以後に開始する連結事業年度において当該連結法人に係る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から受ける新租税特別措置法第六十八条の九十第一項第一号イに規定する剰余金の配当等の額（当該特定外国子会社等の施行日前に開始した事業年度に係るものに限る。以下この項において同じ。）については、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定は、適用しない。この場合において、当該連結法人の施行日から三年を経過する日以前に開始する各連結事業年度又は各事業年度において当該特定外国子会社等の所得に対して課される外国法人税（旧法人税法第八十一条の十五第一項に規定する外国法人税をいう。以下この項において同じ。）の額及び当該特定外国子会社等に係る旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される外国法人税の額のうち当該剰余金の配当等の額に係るものについては、旧法人税法第八十一条の五並びに第八十一条の十五第八項、第十一項、第十三項及び第十五項から第十七項まで又は第二十八条並びに第六十九条第八項、第九項、第十一項から第十三項まで及び第十五項から第十八項までの規定は、なおその効力を有する。 suppl-4211-13/art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-5 With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. that began before the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation receives, in a consolidated business year beginning on or after the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to that consolidated corporation, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph do not apply. In this case, with regard to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax (meaning the foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph) imposed on the income of that specified foreign subsidiary, etc. and the amount of foreign country's corporate tax imposed on the income of a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act pertaining to that specified foreign subsidiary, etc., in each consolidated business year or each business year of that consolidated corporation beginning on or before the day on which three years have elapsed from the Effective Date, the provisions of Article 81-5 and Article 81-15, paragraphs (8), (11), (13) and (15) through (17), or Article 28 and Article 69, paragraphs (8), (9), (11) through (13) and (15) through (18) of the Former Corporation Tax Act remain in force. machine translation, not official **第六項** 連結法人の施行日前に開始した連結事業年度において当該連結法人に係る新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（新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二第一項に規定する外国子会社に該当するものに限る。以下この項において同じ。）から受けた旧租税特別措置法第六十八条の九十第一項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。以下この項において同じ。）については、附則第六条の規定にかかわらず、新法人税法第八十一条の三第一項の規定により同項に規定する個別益金額を計算する場合における新法人税法第二十三条の二の規定を適用する。この場合において、旧法人税法第八十一条の十五第八項又は第六十九条第八項に規定する外国子会社及び旧法人税法第八十一条の十五第十一項又は第六十九条第十一項に規定する外国孫会社の所得に対して課される旧法人税法第八十一条の十五第一項に規定する外国法人税の額のうち当該剰余金の配当等の額に係るものについては、附則第十六条第二項又は第十二条第二項の規定は、適用しない。 suppl-4211-13/art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-6 With regard to the amount of dividend of surplus, etc. prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date; hereinafter the same applies in this paragraph) that a consolidated corporation received, in a consolidated business year that began before the Effective Date, from a specified foreign subsidiary, etc. prescribed in Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to that consolidated corporation (limited to one that falls under a foreign subsidiary prescribed in Article 23-2, paragraph (1) of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph), notwithstanding the provisions of Article 6 of the Supplementary Provisions, the provisions of Article 23-2 of the New Corporation Tax Act in the case of calculating the individual gross profit amount prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of that paragraph apply. In this case, the provisions of Article 16, paragraph (2) or Article 12, paragraph (2) of the Supplementary Provisions do not apply to the portion pertaining to that amount of dividend of surplus, etc. of the amount of foreign country's corporate tax prescribed in Article 81-15, paragraph (1) of the Former Corporation Tax Act imposed on the income of a foreign subsidiary prescribed in Article 81-15, paragraph (8) or Article 69, paragraph (8) of the Former Corporation Tax Act and a foreign second-tier subsidiary prescribed in Article 81-15, paragraph (11) or Article 69, paragraph (11) of the Former Corporation Tax Act. machine translation, not official **第七項** 前項前段の規定の適用がある場合における旧法人税法の規定の適用については、旧法人税法第八十一条の十三第二項第二号中「第八十一条の四」とあるのは、「第八十一条の三第一項（所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第五十九条第六項前段（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）の規定により適用される第二十三条の二（外国子会社から受ける配当等の益金不算入）（租税特別措置法第六十八条の九十二第二項前段（特定外国子会社等から受ける剰余金の配当等の益金不算入等）の規定により読み替えて適用する場合を含む。）の規定により個別益金額を計算する場合に限る。）（個別益金額又は個別損金額の益金又は損金算入）の規定により当該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されなかつた金額及び第八十一条の四」とする。 suppl-4211-13/art-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-7 With regard to the application of the provisions of the Former Corporation Tax Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "Article 81-4" in Article 81-13, paragraph (2), item (ii) of the Former Corporation Tax Act is deemed to be replaced with "the amount not included in gross profit in calculating the amount of consolidated income for that consolidated business year pursuant to the provisions of Article 81-3, paragraph (1) (limited to the case of calculating the individual gross profit amount pursuant to the provisions of Article 23-2 (Exclusion from Gross Profit of Dividends, etc. Received from Foreign Subsidiaries) (including the case where it is applied with the relevant terms and phrases replaced pursuant to the provisions of the first sentence of Article 68-92, paragraph (2) of the Act on Special Measures Concerning Taxation (Exclusion from Gross Profit, etc. of Dividends of Surplus, etc. Received from Specified Foreign Subsidiaries, etc.)) as applied pursuant to the provisions of the first sentence of Article 59, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations)) (Inclusion of Individual Gross Profit Amount or Individual Deductible Expense Amount in Gross Profit or Deductible Expenses), and Article 81-4". machine translation, not official --- ## Cites - suppl-4211-13/art-59/par-1: 同条第一項 → 租税特別措置法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-4211-13/art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-1 - suppl-4211-13/art-59/par-4: この項 → 租税特別措置法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-4211-13/art-59/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4 - suppl-4211-13/art-59/par-5: この項 → 租税特別措置法 附則第五十九条第五項 (Supplementary Provisions, Article 59, paragraph (5)), suppl-4211-13/art-59/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-5 - suppl-4211-13/art-59/par-6: この項 → 租税特別措置法 附則第五十九条第六項 (Supplementary Provisions, Article 59, paragraph (6)), suppl-4211-13/art-59/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-6 - suppl-4211-13/art-59/par-7: 前項 → 租税特別措置法 附則第五十九条第六項 (Supplementary Provisions, Article 59, paragraph (6)), suppl-4211-13/art-59/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-6 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十九条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-1 - 租税特別措置法 附則第五十九条第四項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4 - 租税特別措置法 附則第五十九条第五項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-5 - 租税特別措置法 附則第五十九条第六項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-6 - 租税特別措置法 附則第五十九条第七項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-7 - 租税特別措置法 附則第百十九条第九項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9 --- ## 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-20261007T211206-496, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-497, 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