# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十五条 (Supplementary Provisions, Article 115) - 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: 第百十五条 (Supplementary Provisions, Article 115)（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — address `suppl-4301-7/art-115` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-115 - 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. --- ### 第百十五条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates caption: machine translation, not official suppl-4301-7/art-115 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-115 **第一項** 新租税特別措置法第六十八条の八十八第二十項後段の規定は、令和二年四月一日以後に終了する連結事業年度に係る同項に規定する国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類について適用する。 suppl-4301-7/art-115/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-115/par-1 The provisions of the second sentence of Article 68-88, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to documents stating the name of the foreign affiliate prescribed in that paragraph, the location of its head office or principal office, and other matters specified by Order of the Ministry of Finance, pertaining to consolidated business years ending on or after April 1, 2020. machine translation, not official ## 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七号ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-7/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-20261007T211206-600, 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