# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十三条 (Supplementary Provisions, Article 123) - 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: 第百二十三条 (Supplementary Provisions, Article 123)（連結法人の国外関連者との取引に係る課税の特例等に関する経過措置） — address `suppl-4261-10/art-123` - 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-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123 - 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. --- ### 第百二十三条（連結法人の国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Transactions of Consolidated Corporations with Foreign Affiliates caption: machine translation, not official suppl-4261-10/art-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123 **第一項** 新租税特別措置法第六十八条の八十八第一項の規定は、連結法人に係る同項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度における当該連結法人と当該外国法人との取引について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度における当該連結法人と当該外国法人との取引については、なお従前の例による。 suppl-4261-10/art-123/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-1 The provisions of Article 68-88, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a consolidated corporation and a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in that paragraph of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern transactions between a consolidated corporation and a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の八十八第三項の規定は、連結法人に係る同条第一項に規定する国外関連者である恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する事業年度において当該連結法人が当該外国法人に対して支出する同条第三項に規定する寄附金の額について適用し、連結法人に係る旧租税特別措置法第六十八条の八十八第一項に規定する国外関連者である外国法人の同日前に開始した事業年度において当該連結法人が当該外国法人に対して支出した同条第三項に規定する寄附金の額については、なお従前の例による。 suppl-4261-10/art-123/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-2 The provisions of Article 68-88, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in that paragraph that a consolidated corporation expends to a foreign corporation having a permanent establishment that is a foreign affiliate prescribed in paragraph (1) of that Article of that consolidated corporation, in the business years of that foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the amount of donations prescribed in paragraph (3) of that Article that a consolidated corporation expended to a foreign corporation that is a foreign affiliate prescribed in Article 68-88, paragraph (1) of the Former Act on Special Measures Concerning Taxation of that consolidated corporation, in the business years of that foreign corporation that began before that date. machine translation, not official **第三項** 新租税特別措置法第六十八条の八十八の二第二項及び第五項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による納税の猶予について適用し、同日前に申請された旧租税特別措置法第六十八条の八十八の二第一項の規定による納税の猶予については、なお従前の例による。 suppl-4261-10/art-123/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-123/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-3 The provisions of Article 68-88-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under the provisions of paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a grace period for tax payment under the provisions of Article 68-88-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ヘ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3/sub-2 - 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 - 租税特別措置法 附則第百二十二条第八項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-122/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-8 --- ## 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-20261007T211206-558, 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