# 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)（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置） — address `suppl-4271-9/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-4271-9/art-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/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（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years caption: machine translation, not official suppl-4271-9/art-96 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-96 **第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の連結親法人事業年度が施行日前に開始した連結事業年度における旧租税特別措置法第六十八条の百四第一項に規定する特別利子については、なお従前の例による。 suppl-4271-9/art-96/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-96/par-1 The provisions then in force continue to govern the special interest prescribed in Article 68-104, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation for which the consolidated parent corporation business year began before 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-20261007T211206-567, 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