# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四条 (Supplementary Provisions, Article 104) - 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: 第百四条 (Supplementary Provisions, Article 104)（連結法人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-5021-8/art-104` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-104 - 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. --- ### 第百四条（連結法人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 Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-104 **第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第六十八条の九十一第九項及び第六十八条の九十三の三第九項の規定の適用については、これらの規定中「、第六十八条の十五の六第七項又は第六十八条の十五の六の二第七項」とあるのは、「又は第六十八条の十五の六第七項」とする。 suppl-5021-8/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-104/par-1 With regard to the application of the provisions of Article 68-91, paragraph (9) and Article 68-93-3, paragraph (9) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 68-15-6, paragraph (7), or Article 68-15-6-2, paragraph (7)" in those provisions is deemed to be replaced with "or Article 68-15-6, paragraph (7)". machine translation, not official --- ## Cites - suppl-5021-8/art-104/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 --- ## 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-20261007T211206-618, 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