# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（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-5071-13/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36 - 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. --- ### 第三十六条（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 of Income, etc. Pertaining to Foreign Affiliated Companies of Residents caption: machine translation, not official suppl-5071-13/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36 **第一項** 新租税特別措置法第四十条の四第一項、第六項、第八項及び第十一項の規定は、同条第一項各号に掲げる居住者の令和八年分以後の各年分に係る新適用対象金額等（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をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の令和七年十一月一日以後に終了する事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分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は、なお従前の例による。 suppl-5071-13/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-1 The provisions of Article 40-4, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of 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 amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident listed in any of the items of Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of 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 amount of partially applicable income of a financial subsidiary, etc. machine translation, not official **第二項** 旧租税特別措置法第四十条の四第一項各号に掲げる居住者の令和七年分以前の各年分に係る旧適用対象金額等（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をいい、当該居住者に係る同条第二項第一号に規定する外国関係会社の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の四の規定を適用することができる。 suppl-5071-13/art-36/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-2 With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident listed in any of the items of Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount of a financial subsidiary, etc. prescribed in that paragraph pertaining to that amount of partially applicable income of a financial subsidiary, etc., limited to those pertaining to business years of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph. machine translation, not official **第三項** 新租税特別措置法第四十条の七第一項、第六項、第八項及び第十一項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和八年分以後の各年分に係る新適用対象金額等（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をいい、当該居住者に係る同条第一項に規定する外国関係法人の令和七年十一月一日以後に終了する事業年度に係るものに限る。）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殊関係株主等である居住者の令和七年分以前の各年分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は、なお従前の例による。 suppl-5071-13/art-36/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-3 The provisions of Article 40-7, paragraphs (1), (6), (8) and (11) of the New Act on Special Measures Concerning Taxation apply to the new amount of applicable income, etc. for 2026 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of 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 amount of partially applicable income of a financial affiliated corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that resident that end on or after November 1, 2025), and the provisions then in force continue to govern, for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of 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 amount of partially applicable income of a financial affiliated corporation. machine translation, not official **第四項** 旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の令和七年分以前の各年分に係る旧適用対象金額等（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をいい、当該居住者に係る同条第一項に規定する外国関係法人の令和七年九月一日から同年十月三十一日までの間に終了する事業年度に係るものに限る。）については、前項の規定にかかわらず、新租税特別措置法第四十条の七の規定を適用することができる。 suppl-5071-13/art-36/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-4 With regard to the former amount of applicable income, etc. for 2025 and each earlier year of a resident who is a specially-related shareholder, etc. prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation (meaning the amount of applicable income prescribed in that paragraph and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the amount of partially applicable income prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that amount of partially applicable income, and the amount of partially applicable income of a finance-related corporation prescribed in paragraph (8) of that Article and the partially taxable amount of a finance-related corporation prescribed in that paragraph pertaining to that amount of partially applicable income of a finance-related corporation, limited to those pertaining to business years of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to that resident that end during the period from September 1, 2025 to October 31, 2025), the provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation may be applied, notwithstanding the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-5071-13/art-36/par-1: 新租税特別措置法第四十条の四第一項 → 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-5071-13/art-36/par-1: 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-5071-13/art-36/par-1: 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-5071-13/art-36/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-5071-13/art-36/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-5071-13/art-36/par-2: 前項 → 租税特別措置法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-5071-13/art-36/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-1 - suppl-5071-13/art-36/par-2: 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-5071-13/art-36/par-3: 新租税特別措置法第四十条の七第一項 → 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-5071-13/art-36/par-3: 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-5071-13/art-36/par-3: 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-5071-13/art-36/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-5071-13/art-36/par-4: 前項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-5071-13/art-36/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-3 - suppl-5071-13/art-36/par-4: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-2 - 租税特別措置法 附則第三十六条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/par-2 - 租税特別措置法 附則第三十六条第四項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36/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-20261007T211206-656, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261012T203845-001, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07