# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十四条 (Supplementary Provisions, Article 54) - 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: 第五十四条 (Supplementary Provisions, Article 54)（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — address `suppl-4291-4/art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54 - 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. --- ### 第五十四条（居住者の外国関係会社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 Foreign Affiliated Companies of Residents caption: machine translation, not official suppl-4291-4/art-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54 **第一項** 新租税特別措置法第四十条の四（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税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同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及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。 suppl-4291-4/art-54/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-1 The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article. machine translation, not official **第二項** 新租税特別措置法第四十条の四第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の四第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。 suppl-4291-4/art-54/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-2 The provisions of Article 40-4, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph. machine translation, not official **第三項** 新租税特別措置法第四十条の七（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一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及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する特定外国法人の同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及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。 suppl-4291-4/art-54/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-3 The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article. machine translation, not official **第四項** 新租税特別措置法第四十条の七第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の七第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。 suppl-4291-4/art-54/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-4 The provisions of Article 40-7, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-7, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4291-4/art-54/par-1: 第十一項 → 租税特別措置法 第四十条の四第十四項 (Article 40-4, paragraph (14)), art-40-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14 - suppl-4291-4/art-54/par-1: 同条第八項 → 租税特別措置法 第四十条の四第十項 (Article 40-4, paragraph (10)), art-40-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10 - suppl-4291-4/art-54/par-1: 新租税特別措置法第四十条の四 → 租税特別措置法 第四十条の四 (Article 40-4), art-40-4 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4 · https://japanlaw.org/l/332AC0000000026/art-40-4 - suppl-4291-4/art-54/par-1: 同条第一項 → 租税特別措置法 第四十条の四第一項 (Article 40-4, paragraph (1)), art-40-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1 - suppl-4291-4/art-54/par-1: 同条第二項第一号 → 租税特別措置法 第四十条の四第二項第一号 (Article 40-4, paragraph (2), item (i)), art-40-4/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1 - suppl-4291-4/art-54/par-1: 同条第六項 → 租税特別措置法 第四十条の四第六項 (Article 40-4, paragraph (6)), art-40-4/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-6 - suppl-4291-4/art-54/par-2: 新租税特別措置法第四十条の四第十一項 → 租税特別措置法 第四十条の四第十四項 (Article 40-4, paragraph (14)), art-40-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14 - suppl-4291-4/art-54/par-3: 第十一項 → 租税特別措置法 第四十条の七第十四項 (Article 40-7, paragraph (14)), art-40-7/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14 - suppl-4291-4/art-54/par-3: 同条第一項 → 租税特別措置法 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1 - suppl-4291-4/art-54/par-3: 新租税特別措置法第四十条の七 → 租税特別措置法 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7 · https://japanlaw.org/l/332AC0000000026/art-40-7 - suppl-4291-4/art-54/par-3: 同条第八項 → 租税特別措置法 第四十条の七第十項 (Article 40-7, paragraph (10)), art-40-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10 - suppl-4291-4/art-54/par-3: 同条第六項 → 租税特別措置法 第四十条の七第六項 (Article 40-7, paragraph (6)), art-40-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-6 - suppl-4291-4/art-54/par-4: 新租税特別措置法第四十条の七第十一項 → 租税特別措置法 第四十条の七第十四項 (Article 40-7, paragraph (14)), art-40-7/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14 ## 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五号チ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/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-20261007T211206-583, 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