# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（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-4231-82/art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-74 - 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. --- ### 第七十四条（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 Pertaining to Specified Foreign Subsidiaries, etc. of Consolidated Corporations caption: machine translation, not official suppl-4231-82/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-74 **第一項** 新租税特別措置法第六十八条の九十第三項及び第四項の規定は、同条第一項各号に掲げる連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同項に規定する個別課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該連結法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該連結法人の平成二十三年四月一日以後に終了する連結事業年度に係る同条第四項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該連結法人に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）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各号に掲げる連結法人の平成二十三年四月一日前に終了した連結事業年度に係る同項に規定する個別課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該連結法人の同日前に終了した連結事業年度に係る同条第四項に規定する個別部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。 suppl-4231-82/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-74/par-1 The provisions of Article 68-90, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in paragraph (1) of that Article for a consolidated business year, ending on or after April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year, ending on or after April 1, 2011, of that consolidated corporation (limited to the amount for a business year, beginning on or after April 1, 2010, of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that consolidated corporation), and the provisions then in force continue to govern the applicable amount prescribed in paragraph (3) of that Article in calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a consolidated business year, which ended before April 1, 2011, of a consolidated corporation listed in any of the items of that paragraph, and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the individually partially taxable amount prescribed in that paragraph for a consolidated business year of that consolidated corporation which ended before that date. machine translation, not official --- ## 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-20261007T211206-521, 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