# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十九条 (Supplementary Provisions, Article 99) - 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: 第九十九条 (Supplementary Provisions, Article 99)（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — address `suppl-4281-15/art-99` - 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-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-99 - 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. --- ### 第九十九条（内国法人の特定外国子会社等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 of Domestic Corporations Related to Specified Foreign Subsidiaries, etc. caption: machine translation, not official suppl-4281-15/art-99 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-99 **第一項** 新租税特別措置法第六十六条の六第三項の規定は、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六十六条の六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-4281-15/art-99/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-99/par-1 The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for a business year, beginning on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph, and the provisions then in force continue to govern the amount of applicable income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, beginning before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4281-15/art-99/par-1: 新租税特別措置法第六十六条の六第三項 → 租税特別措置法 第六十六条の六第三項 (Article 66-6, paragraph (3)), art-66-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-3 - suppl-4281-15/art-99/par-1: 同条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 --- ## 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-20261007T211206-575, 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