# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91) - 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: 第九十一条 (Supplementary Provisions, Article 91)（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — address `suppl-4221-6/art-91` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91 - 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. --- ### 第九十一条（特殊関係株主等である内国法人に係る特定外国法人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 Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. caption: machine translation, not official suppl-4221-6/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91 **第一項** 旧租税特別措置法第六十六条の九の二第三項に規定する特定外国法人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金額の計算については、なお従前の例による。 suppl-4221-6/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-1 With regard to the calculation of the applicable amount prescribed in Article 66-9-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第六十六条の九の二第四項及び第五項の規定は、同条第四項に規定する特定外国法人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部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額について適用する。 suppl-4221-6/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-2 The provisions of Article 66-9-2, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount. machine translation, not official **第三項** 新租税特別措置法第六十六条の九の三の規定は、同条第一項に規定する特定外国法人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課税対象金額又は同項に規定する部分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六十六条の九の三第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する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は、なお従前の例による。 suppl-4221-6/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-3 The provisions of Article 66-9-3 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 taxable amount or the partially taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation 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 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount prescribed in that paragraph pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十六条の九の四（第三項及び第九項を除く。）の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に開始する事業年度において外国法人から受ける同項に規定する剰余金の配当等の額がある場合について適用し、旧租税特別措置法第六十六条の九の四第二項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度において同項に規定する特定外国法人から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。 suppl-4221-6/art-91/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-4 The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3) and (9)) apply where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation that is a specially related shareholder, etc. prescribed in that paragraph receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern cases where there is an amount of dividend of surplus, etc. prescribed in paragraph (1) of Article 66-9-4 of the Former Act on Special Measures Concerning Taxation that a domestic corporation that is a specially related shareholder, etc. prescribed in paragraph (2) of that Article received from a specified foreign corporation prescribed in that paragraph in a business year that began before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第六十六条の九の四第三項及び第九項の規定は、内国法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。 suppl-4221-6/art-91/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-5 The provisions of Article 66-9-4, paragraphs (3) and (9) of the New Act on Special Measures Concerning Taxation apply to the amount of dividend of surplus, etc. prescribed in paragraph (3) of that Article pertaining to shares or capital contributions that a domestic corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010. machine translation, not official **第六項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第六項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第二号及び第三号」とする。 suppl-4221-6/art-91/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-6 With regard to the application of the provisions of Article 66-9-4, paragraph (6) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), items (ii) and (iii)". machine translation, not official **第七項** 旧法第六十六条の九の八第一項に規定する特定外国法人の平成二十一年四月一日前に開始した事業年度に係る同項に規定する課税対象留保金額（内国法人の有する当該特定外国法人の新租税特別措置法第六十六条の九の四第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号イに規定する配当事業年度（以下この項において「配当事業年度」という。）に対応する部分の金額又は旧法第六十六条の九の八第一項に規定する課税済留保金額（同条第二項又は同条第三項の規定により読み替えられた旧法第六十六条の八第三項の規定により旧法第六十六条の九の八第一項に規定する課税済留保金額とみなされたものを含むものとし、当該内国法人の有する当該特定外国法人の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該内国法人の同号ロに規定する前二年以内の各事業年度（以下この項において「前二年以内の各事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロ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、当該内国法人の課税対象留保金額又は課税済留保金額に係る事業年度又は連結事業年度の期間に対応する配当事業年度又は前二年以内の各事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十六条の九の四第七項から第十項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第四十五条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十六条の九の四第三項各号に掲げる金額とみなされる金額に含まれないものとする。 suppl-4221-6/art-91/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7 The amount of the portion of the taxable retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act pertaining to business years of a specified foreign corporation prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly prescribed in Article 66-9-4, paragraph (10), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign corporation held by a domestic corporation; the same applies hereinafter in this paragraph) that corresponds to the dividend business year prescribed in (a) of that item (referred to as the "dividend business year" in this paragraph) of that domestic corporation, or the amount of the portion of the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act (including an amount deemed, pursuant to the provisions of Article 66-8, paragraph (3) of the Former Act as applied with the replacement of terms pursuant to paragraph (2) or (3) of Article 66-9-8 of the Former Act, to be the taxed retained amount prescribed in Article 66-9-8, paragraph (1) of the Former Act, and limited to the amount specified by Cabinet Order as the amount of the portion corresponding to the number of shares, etc. held indirectly in that specified foreign corporation held by that domestic corporation; the same applies hereinafter in this paragraph) that corresponds to each business year within the preceding two years prescribed in (b) of that item (referred to as "each business year within the preceding two years" in this paragraph) of that domestic corporation (excluding the amount equivalent to the amount of dividend of surplus, etc. prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend business year or each business year within the preceding two years corresponding to the period of the business year or consolidated business year pertaining to the taxable retained amount or taxed retained amount of that domestic corporation, and the provisions of Article 66-9-4, paragraphs (7) through (10) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in the items of Article 66-9-4, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 45, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act. machine translation, not official **第八項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。 suppl-4221-6/art-91/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-8 With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, the phrase "business year within ten years before the merger, etc." in the row for Article 66-8, paragraph (6), item (i) of the table in that paragraph is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." is deemed to be replaced with "business year within two years before the merger". machine translation, not official **第九項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第六十六条の八第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。 suppl-4221-6/art-91/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-9 With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. held directly pertaining to the specified foreign subsidiary, etc.", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. held indirectly pertaining to the foreign corporation", and in the row for Article 66-8, paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split". machine translation, not official **第十項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十六条の九の四第十二項の規定の適用については、同項の表第六十六条の八第六項第二号の項中「第六十六条の八第六項第二号」とあるのは、「第六十六条の八第六項第三号」とする。 suppl-4221-6/art-91/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-10 With regard to the application of the provisions of Article 66-9-4, paragraph (12) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "Article 66-8, paragraph (6), item (ii)" in the row for Article 66-8, paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "Article 66-8, paragraph (6), item (iii)". machine translation, not official --- ## Cites - suppl-4221-6/art-91/par-7: この項 → 租税特別措置法 附則第九十一条第七項 (Supplementary Provisions, Article 91, paragraph (7)), suppl-4221-6/art-91/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7 - suppl-4221-6/art-91/par-7: 平成二十一年改正法附則第四十五条第四項 → 租税特別措置法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4211-13/art-45/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-45/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第九十条第九項（内国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-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-9 - 租税特別措置法 附則第九十一条第七項（特殊関係株主等である内国法人に係る特定外国法人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-91/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-91/par-7 --- ## 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-20261007T211206-507, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-508, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07