# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（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-5081-12/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40 - 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. --- ### 第四十条（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. of Residents Related to Foreign Affiliated Companies caption: machine translation, not official suppl-5081-12/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40 **第一項** 新租税特別措置法第四十条の四の規定は、同条第二項第一号に規定する外国関係会社の施行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、同条第八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十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二項第一号に規定する外国関係会社の施行日前に開始した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は、なお従前の例による。 suppl-5081-12/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40/par-1 The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) 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 (10) 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 a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 a business year of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article that began before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十条の七の規定は、同条第一項に規定する外国関係法人の施行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、同条第八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十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外国関係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-5081-12/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-40/par-2 The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, the partially applicable amount prescribed in paragraph (8) 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 (10) 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 a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 a business year of a foreign affiliated corporation prescribed in paragraph (1) of that Article that began before the Effective Date. machine translation, not official --- ## Cites - suppl-5081-12/art-40/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-5081-12/art-40/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-5081-12/art-40/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-5081-12/art-40/par-1: 同条第八項 → 租税特別措置法 第四十条の四第八項 (Article 40-4, paragraph (8)), art-40-4/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8 - suppl-5081-12/art-40/par-1: 同条第十項 → 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-5081-12/art-40/par-2: 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-5081-12/art-40/par-2: 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-5081-12/art-40/par-2: 同条第八項 → 租税特別措置法 第四十条の七第八項 (Article 40-7, paragraph (8)), art-40-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8 - suppl-5081-12/art-40/par-2: 同条第十項 → 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 --- ## 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-20261007T211206-662, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07