# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（居住者の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — address `suppl-4271-9/art-71` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71 - 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. --- ### 第七十一条（居住者の特定外国子会社等に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Specified Foreign Subsidiaries, etc. of Residents caption: machine translation, not official suppl-4271-9/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71 **第一項** 新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する適用対象金額については、なお従前の例による。 suppl-4271-9/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-1 The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the taxable amount prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十条の四第八項及び第九項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。 suppl-4271-9/art-71/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-2 The provisions of Article 40-4, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第四十条の七第八項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用する。 suppl-4271-9/art-71/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-71/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-71/par-3 The provisions of Article 40-7, paragraph (8) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the taxable amount prescribed in paragraph (1) of that Article or the partially taxable amount prescribed in paragraph (4) of that Article pertaining to business years of a specified foreign corporation prescribed in paragraph (1) of that Article beginning on or after the Effective 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-20261007T211206-564, 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