# 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)（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-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-4261-10/art-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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（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 with Foreign Affiliates caption: machine translation, not official suppl-4261-10/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91 **第一項** 新租税特別措置法第六十六条の四第一項の規定は、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法人と当該外国法人との取引について適用し、法人に係る旧租税特別措置法第六十六条の四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-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-1 The provisions of Article 66-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transactions between a corporation and a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in that paragraph, carried out in 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 corporation and a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, carried out in 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六十六条の四第三項の規定は、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、法人に係る旧租税特別措置法第六十六条の四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-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-2 The provisions of Article 66-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in paragraph (3) of that Article that a corporation makes to a foreign corporation that has a permanent establishment and is a foreign affiliate of that corporation prescribed in paragraph (1) of that Article, in a business year 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 corporation made to a foreign corporation that is a foreign affiliate of that corporation prescribed in Article 66-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in a business year 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六十六条の四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六十六条の四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-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-3 The provisions of Article 66-4-2, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under 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 Article 66-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was applied for before that date. machine translation, not official ## Cited by 2 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 --- ## 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-20261007T211206-554, 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