# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十六条 (Supplementary Provisions, Article 96) - 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: 第九十六条 (Supplementary Provisions, Article 96)（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-4261-10/art-96` - 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-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96 - 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. --- ### 第九十六条（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-4261-10/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96 **第一項** 附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第六十六条の九の三第一項の規定の適用については、同項中「第六十九条第十四項」とあるのは、「第六十九条第八項」とする。 suppl-4261-10/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96/par-1 With regard to the application of the provisions of Article 66-9-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrase "Article 69, paragraph (14)" in that paragraph is deemed to be replaced with "Article 69, paragraph (8)". machine translation, not official --- ## Cites - suppl-4261-10/art-96/par-1: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4261-10/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12 ## 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十二号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/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 - 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