# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の四の二 (Article 66-4-2)

- 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: 第六十六条の四の二 (Article 66-4-2)（国外関連者との取引に係る課税の特例に係る納税の猶予） — address `art-66-4-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-4-2
- Every provision below carries its address and both URLs on the line under it.
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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
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They are never merged and never substituted for one another.

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### 第六十六条の四の二（国外関連者との取引に係る課税の特例に係る納税の猶予） — (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-66-4-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2</sup>

  **第一項**  法人が租税条約の規定に基づき国税庁長官又は当該租税条約の条約相手国等の権限ある当局に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十七項第一号に掲げる更正決定により納付すべき法人税の額及び同項第三号に掲げる更正決定により納付すべき地方法人税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）並びに当該法人税の額及び地方法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額及び地方法人税の額以外の国税の滞納がある場合は、この限りでない。
  <sup>art-66-4-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1</sup>
  Where a corporation has, pursuant to the provisions of a tax treaty, filed an objection prescribed in the tax treaty with the Commissioner of the National Tax Agency or the competent authority of the treaty partner state, etc. of the tax treaty, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the corporation that has filed the objection, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (27), item (i) of the preceding Article and the amount of local corporation tax payable based on the reassessment or determination listed in item (iii) of that paragraph which pertain to the objection (limited to the amounts to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the objection), including the amount of penalty tax prescribed in Article 69 of the Act with regard to the amount of corporation tax and the amount of local corporation tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period start from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長等は、前項の規定による納税の猶予（以下この条において「納税の猶予」という。）をする場合には、その猶予に係る金額に相当する担保を徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
  <sup>art-66-4-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2</sup>
  The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the period of the grace period is within three months, or where there are special circumstances where it is impossible to collect security.
  <sup>machine translation, not official</sup>

  **第三項**  国税通則法第四十六条第六項の規定は、前項の規定により担保を徴する場合について準用する。
  <sup>art-66-4-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-3</sup>
  The provisions of Article 46, paragraph (6) of the Act on General Rules for National Taxes apply mutatis mutandis where security is collected pursuant to the provisions of the preceding paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第一項中「第四十六条（納税の猶予の要件等）」とあるのは「租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項中「前条第一項から第四項までの規定による申請書の提出があつた」とあるのは「租税特別措置法第六十六条の四の二第一項の申請がされた」と読み替えるものとする。
  <sup>art-66-4-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4</sup>
  The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of the Act is deemed to be replaced with "Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article with "an application under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation has been made".
  <sup>machine translation, not official</sup>

  **第五項**  納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消すことができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
  <sup>art-66-4-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5</sup>
  Where a corporation that has been granted a grace period for tax payment falls under any of the cases listed in the following items, the district director, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes applies mutatis mutandis:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  第一項の申立てを取り下げたとき。
    <sup>art-66-4-2/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1</sup>
    where the corporation has withdrawn the application set forth in paragraph (1);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  第一項の協議に必要な書類の提出につき協力しないとき。
    <sup>art-66-4-2/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2</sup>
    where the corporation does not cooperate in the submission of the necessary documents for the consultation set forth in paragraph (1);
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  国税通則法第三十八条第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税及び地方法人税を猶予期間内に完納することができないと認められるとき。
    <sup>art-66-4-2/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-3</sup>
    where there is a fact that falls under any of the items of Article 38, paragraph (1) of the Act on General Rules for National Taxes, and it is found to be impossible for the corporation to pay the corporation tax and local corporation tax under the grace period in full within the period;
    <sup>machine translation, not official</sup>

    **四**  その猶予に係る法人税及び地方法人税につき提供された担保について税務署長等が国税通則法第五十一条第一項の規定によつてした命令に応じないとき。
    <sup>art-66-4-2/par-5/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-4</sup>
    where the corporation does not follow the order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security provided for the corporation tax and local corporation tax under the grace period;
    <sup>machine translation, not official</sup>

    **五**  新たに猶予に係る法人税の額及び地方法人税の額以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
    <sup>art-66-4-2/par-5/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5</sup>
    where the corporation has newly become delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げるもののほか、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
    <sup>art-66-4-2/par-5/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-6</sup>
    beyond what is listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the corporation's property or other circumstances.
    <sup>machine translation, not official</sup>

  **第六項**  納税の猶予を受けた法人税及び地方法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同条第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予の要件等）又は」とあるのは「納税の猶予の要件等）、租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）又は」と、同法第百五十一条の二第一項中「納税の猶予の要件等）」とあるのは「納税の猶予の要件等）又は租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項第一号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、同項第二号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、「同法」とあるのは「国税通則法」と、「含む。）」とあるのは「含む。）又は租税特別措置法第六十六条の四の二第五項第五号」とする。
  <sup>art-66-4-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6</sup>
  With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax and local corporation tax under a tax payment grace period: in the Act on General Rules for National Taxes, the term "tax payment grace period" in Article 2, item (viii) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in Article 52, paragraph (1) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate); hereinafter the same applies in this paragraph)", and the term "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))"; in the National Tax Collection Act, the term "tax payment grace period" in Article 2, item (ix) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in item (x) of that Article is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation)", the phrase "(Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period), Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or", the phrase "(Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", the phrase "through (3)" in paragraph (2), item (i) of that Article is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and, in item (ii) of that paragraph, the phrase "through (3)" is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "that Act" with "the Act on General Rules for National Taxes", and the phrase "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article)" with "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第七項**  納税の猶予をした場合には、その猶予をした法人税に係る延滞税及び地方法人税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。
  <sup>art-66-4-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7</sup>
  Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the corporation tax and the delinquent tax imposed with regard to the local corporation tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.
  <sup>machine translation, not official</sup>

  **第八項**  納税の猶予に関する申請の手続に関し必要な事項は、政令で定める。
  <sup>art-66-4-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-8</sup>
  Necessary matters concerning the procedure for the application for a grace period for tax payment are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-66-4-2/par-1: 国税通則法第四十六条第一項 → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-66-4-2/par-1: 同法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-66-4-2/par-1: 同法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1
- art-66-4-2/par-1: 同法第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69
- art-66-4-2/par-1: この条 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-66-4-2/par-1: 前条第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4-2/par-1: 同項第三号 → 租税特別措置法 第六十六条の四第二十七項第三号 (Article 66-4, paragraph (27), item (iii)), art-66-4/par-27/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-3
- art-66-4-2/par-1: 第七項 → 租税特別措置法 第六十六条の四の二第七項 (Article 66-4-2, paragraph (7)), art-66-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7
- art-66-4-2/par-2: 前項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-2: この条 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-66-4-2/par-3: 国税通則法第四十六条第六項 → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6
- art-66-4-2/par-3: 前項 → 租税特別措置法 第六十六条の四の二第二項 (Article 66-4-2, paragraph (2)), art-66-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2
- art-66-4-2/par-4: 第四十六条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-66-4-2/par-4: 国税通則法第四十七条 → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47
- art-66-4-2/par-4: 同法第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1
- art-66-4-2/par-4: 同条第二項 → 国税通則法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2
- art-66-4-2/par-4: 第四十八条 → 国税通則法 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48 · https://japanlaw.org/l/337AC0000000066/art-48
- art-66-4-2/par-4: 租税特別措置法第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-66-4-2/par-5: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-66-4-2/par-5/item-1: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5/item-2: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5/item-3: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-66-4-2/par-5/item-4: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第二号 (Article 66-4-2, paragraph (5), item (ii)), art-66-4-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第一号 (Article 66-4-2, paragraph (5), item (i)), art-66-4-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第四号 (Article 66-4-2, paragraph (5), item (iv)), art-66-4-2/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-4
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第五号 (Article 66-4-2, paragraph (5), item (v)), art-66-4-2/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第三号 (Article 66-4-2, paragraph (5), item (iii)), art-66-4-2/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-3
- art-66-4-2/par-6: 国税徴収法第二条第九号 → e-Gov law 334AC0000000147, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-66-4-2/par-6: 同条第十号 → e-Gov law 334AC0000000147, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-66-4-2/par-6: 同法第百五十一条第一項 → e-Gov law 334AC0000000147, 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — not held in this collection
- art-66-4-2/par-6: 同法第百五十一条の二第一項 → e-Gov law 334AC0000000147, 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — not held in this collection
- art-66-4-2/par-6: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- art-66-4-2/par-6: 同法第五十二条第一項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1
- art-66-4-2/par-6: 同法第五十五条第一項第一号 → 国税通則法 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1/item-1
- art-66-4-2/par-6: 第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-66-4-2/par-6: 同条第二項第一号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第一号 (Article 151-2, paragraph (2), item (i)), art-151-2/par-2/item-1 — not held in this collection
- art-66-4-2/par-6: 同項第二号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第二号 (Article 151-2, paragraph (2), item (ii)), art-151-2/par-2/item-2 — not held in this collection
- art-66-4-2/par-6: 租税特別措置法第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-6: 租税特別措置法第六十六条の四の二第五項第五号 → 租税特別措置法 第六十六条の四の二第五項第五号 (Article 66-4-2, paragraph (5), item (v)), art-66-4-2/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
- art-66-4-2/par-7: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-7: 第五項 → 租税特別措置法 第六十六条の四の二第五項 (Article 66-4-2, paragraph (5)), art-66-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第十二項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-12 · https://japanlaw.org/l/423AC0000000117/art-63/par-12
- 租税特別措置法 第六十六条の四第三十一項（国外関連者との取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- 租税特別措置法 第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- 租税特別措置法 第六十六条の四の二第二項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2
- 租税特別措置法 第六十六条の四の二第三項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-3
- 租税特別措置法 第六十六条の四の二第四項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4
- 租税特別措置法 第六十六条の四の二第五項第一号（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1
- 租税特別措置法 第六十六条の四の二第五項第二号（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2
- 租税特別措置法 第六十六条の四の二第五項第六号（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-6
- 租税特別措置法 第六十六条の四の二第六項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
- 租税特別措置法 第六十六条の四の二第七項（国外関連者との取引に係る課税の特例に係る納税の猶予） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7
- 租税特別措置法 第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- 租税特別措置法 第六十七条の十八第十三項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13

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## 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-20261007T211206-145, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-146, 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