# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百五条 (Supplementary Provisions, Article 105) - 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: 第百五条 (Supplementary Provisions, Article 105)（課税所得の範囲の変更等の場合の特例に関する経過措置） — address `suppl-4281-15/art-105` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105 - 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. --- ### 第百五条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4281-15/art-105 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105 **第一項** 新租税特別措置法第六十八条の三の四第三項の規定は、恒久的施設を有する外国法人が施行日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。 suppl-4281-15/art-105/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105/par-1 The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の三の四第四項の規定は、恒久的施設を有しない外国法人が施行日以後に恒久的施設を有することとなる場合について適用する。 suppl-4281-15/art-105/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-105/par-2 The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-105/par-1: 新租税特別措置法第六十八条の三の四第三項 → 租税特別措置法 第六十八条の三の四第三項 (Article 68-3-4, paragraph (3)), art-68-3-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-3 - suppl-4281-15/art-105/par-2: 新租税特別措置法第六十八条の三の四第四項 → 租税特別措置法 第六十八条の三の四第四項 (Article 68-3-4, paragraph (4)), art-68-3-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-4 --- ## 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-20261007T211206-576, 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