# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四条 (Supplementary Provisions, Article 104) - 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: 第百四条 (Supplementary Provisions, Article 104)（特定投資信託に係る受託法人の課税の特例に関する経過措置） — address `suppl-4261-10/art-104` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104 - 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. --- ### 第百四条（特定投資信託に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified Investment Trust caption: machine translation, not official suppl-4261-10/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104 **第一項** 新租税特別措置法第六十八条の三の三（第一項第二号ハに係る部分に限る。）の規定は、同項に規定する特定投資信託に係る同項に規定する受託法人の施行日以後に終了する事業年度分の法人税について適用する。 suppl-4261-10/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-1 The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (ii), (c)) apply to corporation tax for business years ending on or after the Effective Date of a Trust Corporation prescribed in that paragraph of a specified investment trust prescribed in that paragraph. machine translation, not official **第二項** 旧租税特別措置法第六十八条の三の三第九項に規定する受託法人の平成二十八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国内源泉所得に係る所得の計算については、なお従前の例による。 suppl-4261-10/art-104/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-2 The provisions then in force continue to govern the calculation of income pertaining to domestic source income prescribed in Article 68-3-3, paragraph (9) of the Former Act on Special Measures Concerning Taxation for business years that began before April 1, 2016 of a Trust Corporation prescribed in that paragraph. machine translation, not official **第三項** 内国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。 suppl-4261-10/art-104/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-3 The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation that a domestic corporation received before April 1, 2016. machine translation, not official **第四項** 外国法人が平成二十八年四月一日前に受けた旧租税特別措置法第六十八条の三の三第十一項に規定する外国特定投資信託の収益分配の額については、なお従前の例による。 suppl-4261-10/art-104/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-104/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-4 The provisions then in force continue to govern the amount of distributions of proceeds of a foreign special investment trust prescribed in Article 68-3-3, paragraph (11) of the Former Act on Special Measures Concerning Taxation that a foreign corporation received before April 1, 2016. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-555, 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