# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（内国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-5071-13/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50 - 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. --- ### 第五十条（内国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 of Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations caption: machine translation, not official suppl-5071-13/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50 **第一項** 新租税特別措置法第六十六条の六第一項、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内国法人の施行日以後に開始する事業年度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、当該内国法人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二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六十六条の六第一項各号に掲げる内国法人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-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-1 The provisions of Article 66-6, 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 business years beginning on or after the Effective Date of a domestic corporation 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 domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, 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六十六条の六第一項各号に掲げる内国法人の施行日前に開始した事業年度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、当該内国法人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六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）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六十六条の六の規定を適用することができる。 suppl-5071-13/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-2 With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation listed in any of the items of Article 66-6, 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 domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-6 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六十六条の九の二第一項、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内国法人の施行日以後に開始する事業年度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、当該内国法人に係る同条第一項に規定する外国関係法人の令和七年二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六十六条の九の二第一項に規定する特殊関係株主等である内国法人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-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-3 The provisions of Article 66-9-2, 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 business years beginning on or after the Effective Date of a domestic corporation that 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 domestic corporation that end on or after February 1, 2025), and the provisions then in force continue to govern, for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, 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六十六条の九の二第一項に規定する特殊関係株主等である内国法人の施行日前に開始した事業年度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、当該内国法人に係る同条第一項に規定する外国関係法人の令和六年十二月一日から令和七年一月三十一日までの間に終了する事業年度（当該事業年度終了の日の翌日から四月を経過する日を含む当該内国法人の事業年度が施行日以後に開始するものである場合に限る。）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六十六条の九の二の規定を適用することができる。 suppl-5071-13/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-4 With regard to the former amount of applicable income, etc. for business years that began before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in Article 66-9-2, 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 domestic corporation that end during the period from December 1, 2024 to January 31, 2025 (limited to the case where the business year of that domestic corporation that includes the day on which four months have elapsed from the day following the end of the business year begins on or after the Effective Date)), the provisions of Article 66-9-2 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-50/par-1: 新租税特別措置法第六十六条の六第一項 → 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 - suppl-5071-13/art-50/par-1: 第六項 → 租税特別措置法 第六十六条の六第六項 (Article 66-6, paragraph (6)), art-66-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-6 - suppl-5071-13/art-50/par-1: 第八項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - suppl-5071-13/art-50/par-1: 第十一項 → 租税特別措置法 第六十六条の六第十四項 (Article 66-6, paragraph (14)), art-66-6/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14 - suppl-5071-13/art-50/par-1: 同条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1 - suppl-5071-13/art-50/par-2: 前項 → 租税特別措置法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-5071-13/art-50/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-1 - suppl-5071-13/art-50/par-2: 新租税特別措置法第六十六条の六 → 租税特別措置法 第六十六条の六 (Article 66-6), art-66-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6 · https://japanlaw.org/l/332AC0000000026/art-66-6 - suppl-5071-13/art-50/par-3: 新租税特別措置法第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1 - suppl-5071-13/art-50/par-3: 第六項 → 租税特別措置法 第六十六条の九の二第六項 (Article 66-9-2, paragraph (6)), art-66-9-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6 - suppl-5071-13/art-50/par-3: 第八項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10 - suppl-5071-13/art-50/par-3: 第十一項 → 租税特別措置法 第六十六条の九の二第十四項 (Article 66-9-2, paragraph (14)), art-66-9-2/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14 - suppl-5071-13/art-50/par-4: 前項 → 租税特別措置法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-5071-13/art-50/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-3 - suppl-5071-13/art-50/par-4: 新租税特別措置法第六十六条の九の二 → 租税特別措置法 第六十六条の九の二 (Article 66-9-2), art-66-9-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五十条第二項（内国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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/par-2 - 租税特別措置法 附則第五十条第四項（内国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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-50/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-20261007T211206-657, 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