# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の四の三 (Article 66-4-3)

- 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: 第六十六条の四の三 (Article 66-4-3)（外国法人の内部取引に係る課税の特例） — address `art-66-4-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-4-3
- 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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### 第六十六条の四の三（外国法人の内部取引に係る課税の特例） — Special Provisions on Taxation on Internal Dealings of Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-66-4-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3</sup>

  **第一項**  恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する各事業年度において、当該外国法人の本店等（法人税法第百三十八条第一項第一号に規定する本店等をいう。第三項において同じ。）と恒久的施設との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該外国法人の当該事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上益金の額に算入すべき金額が過少となるとき、又は損金の額に算入すべき金額が過大となるときは、当該外国法人の当該事業年度の同号イに掲げる国内源泉所得に係る所得に係る同法その他法人税に関する法令の規定の適用については、当該内部取引は、独立企業間価格によるものとする。
  <sup>art-66-4-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1</sup>
  In each business year beginning on or after April 1, 2016 of a foreign corporation that has a permanent establishment, where, because the amount set as the amount of consideration for an internal dealing prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as an "internal dealing") between the head office, etc. of the foreign corporation (meaning the head office, etc. prescribed in that item; the same applies in paragraph (3)) and the permanent establishment differs from the arm's length price, the amount to be included in gross profit is understated, or the amount to be included in deductible expenses is overstated, in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for that business year, then, with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax with respect to the income pertaining to the domestic source income listed in item (i), (a) of that Article of the foreign corporation for that business year, that internal dealing is to be based on the arm's length price.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する独立企業間価格とは、内部取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該内部取引の内容及び当該内部取引の当事者が果たす機能その他の事情を勘案して、当該内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額をいう。
  <sup>art-66-4-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2</sup>
  The arm's length price prescribed in the preceding paragraph means the amount calculated by the method that is most appropriate for calculating the amount that should be the amount of consideration for an internal dealing if that internal dealing were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing, the functions performed by the parties to that internal dealing, and other circumstances, from among the methods specified in the following items according to the category of transaction listed in each of those items into which that internal dealing falls:
  <sup>machine translation, not official</sup>

    **一**  棚卸資産の販売又は購入　次に掲げる方法
    <sup>art-66-4-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1</sup>
    sale or purchase of inventory assets: the following methods:
    <sup>machine translation, not official</sup>

      **イ**  独立価格比準法（特殊の関係（第六十六条の四第一項に規定する特殊の関係をいう。ロにおいて同じ。）にない売手と買手が、内部取引に係る棚卸資産と同種の棚卸資産を当該内部取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該内部取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-1</sup>
      comparable uncontrolled price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount equivalent to the amount of the consideration for a transaction wherein a seller and a buyer who are not in a special relationship (meaning the special relationship prescribed in Article 66-4, paragraph (1); the same applies in (b)) have sold or bought inventory assets of the same type as the inventory assets pertaining to the internal dealing, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the internal dealing (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the internal dealing, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
      <sup>machine translation, not official</sup>

      **ロ**  再販売価格基準法（内部取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（ロにおいて「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-2</sup>
      resale price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the internal dealing for having sold the inventory assets to a person with no special relationship thereto (referred to in (b) as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
      <sup>machine translation, not official</sup>

      **ハ**  原価基準法（内部取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-3</sup>
      cost plus method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the internal dealing for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
      <sup>machine translation, not official</sup>

      **ニ**  イからハまでに掲げる方法に準ずる方法その他政令で定める方法
      <sup>art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-4</sup>
      a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **二**  前号に掲げる取引以外の取引　同号イからニまでに掲げる方法と同等の方法
    <sup>art-66-4-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-2</sup>
    a transaction other than the transaction listed in the preceding item: a method equivalent to the methods listed in (a) through (d) of that item.
    <sup>machine translation, not official</sup>

  **第三項**  外国法人の各事業年度における内部寄附金の額（当該外国法人の当該事業年度の内部取引において当該外国法人の恒久的施設が当該外国法人の本店等に対して支出した額のうち法人税法第三十七条第七項に規定する寄附金の額に相当するものをいう。）は、当該外国法人の各事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上、損金の額に算入しない。この場合において、当該外国法人の当該金額につき同法第百四十二条第二項の規定により同法第三十七条の規定に準じて計算するときは、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四の三第三項（外国法人の内部取引に係る課税の特例）」と読み替えるものとする。
  <sup>art-66-4-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3</sup>
  The amount of internal donations of a foreign corporation in each business year (meaning, of the amounts paid by the permanent establishment of the foreign corporation to the head office, etc. of the foreign corporation in the internal dealings of the foreign corporation in that business year, the amount equivalent to the amount of donations prescribed in Article 37, paragraph (7) of the Corporation Tax Act) is not included in deductible expenses in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for each business year. In this case, where that amount of the foreign corporation is calculated in accordance with the provisions of Article 37 of that Act pursuant to the provisions of Article 142, paragraph (2) of that Act, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the following paragraph or Article 66-4-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Foreign Corporations)".
  <sup>machine translation, not official</sup>

  **第四項**  当該事業年度において内部取引がある外国法人は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第百四十四条の六第一項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
  <sup>art-66-4-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4</sup>
  A foreign corporation that has internal dealings in that business year must prepare or obtain, by the due date for filing the return under the provisions of Article 144-6, paragraph (1) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them pursuant to the provisions of Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第五項**  外国法人の当該事業年度の前事業年度の内部取引（当該外国法人が当該事業年度において恒久的施設を有することとなつた場合には、当該事業年度の内部取引）が次のいずれにも該当する場合又は当該事業年度の前事業年度の内部取引がない場合として政令で定める場合には、当該外国法人の当該事業年度の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
  <sup>art-66-4-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5</sup>
  With regard to the documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of a foreign corporation in that business year, the provisions of the preceding paragraph do not apply where the internal dealings of the foreign corporation in the business year preceding that business year (where the foreign corporation has come to have a permanent establishment in that business year, the internal dealings in that business year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no internal dealings in the business year preceding that business year:
  <sup>machine translation, not official</sup>

    **一**  内部取引の対価の額とした額の合計額が五十億円未満であること。
    <sup>art-66-4-3/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-1</sup>
    the total of the amounts set as the amount of consideration for internal dealings is less than 5 billion yen;
    <sup>machine translation, not official</sup>

    **二**  内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
    <sup>art-66-4-3/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2</sup>
    the total of the amounts set as the amount of consideration for internal dealings (limited to those equivalent to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or to transactions similar thereto) is less than 300 million yen.
    <sup>machine translation, not official</sup>

  **第六項**  国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第四項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は外国法人に各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該外国法人の各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-66-4-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6</sup>
  Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (4) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction subject to contemporaneous documentation in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction subject to contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction subject to contemporaneous documentation, inspect the books and documents concerning that business (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those books and documents, that electronic or magnetic record; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
  <sup>machine translation, not official</sup>

  **第七項**  国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化免除内部取引（第五項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該外国法人の各事業年度における同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-66-4-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7</sup>
  Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (5) apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these have not been presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction exempt from contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
  <sup>machine translation, not official</sup>

  **第八項**  国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
  <sup>art-66-4-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8</sup>
  The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to an internal dealing of a foreign corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
  <sup>machine translation, not official</sup>

  **第九項**  前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
  <sup>art-66-4-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-9</sup>
  The authority of the relevant official pursuant to the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
  <sup>machine translation, not official</sup>

  **第十項**  国税庁、国税局又は税務署の当該職員は、第六項又は第七項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-66-4-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-10</sup>
  The relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office, when asking questions, conducting an inspection, or making a request for presentation or submission pursuant to the provisions of paragraph (6) or (7), must carry an identification card and present it to the person concerned when requested.
  <sup>machine translation, not official</sup>

  **第十一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
  <sup>art-66-4-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11</sup>
  In any of the following cases, the person who has committed the violation is punished by a fine of 300,000 yen or less:
  <sup>machine translation, not official</sup>

    **一**  第六項若しくは第七項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
    <sup>art-66-4-3/par-11/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-1</sup>
    where a person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (6) or (7), or has refused, obstructed or avoided the inspection pursuant to those provisions; or
    <sup>machine translation, not official</sup>

    **二**  第六項又は第七項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-66-4-3/par-11/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-2</sup>
    where a person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (6) or (7), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
    <sup>machine translation, not official</sup>

  **第十二項**  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
  <sup>art-66-4-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12</sup>
  Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
  <sup>machine translation, not official</sup>

  **第十三項**  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
  <sup>art-66-4-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-13</sup>
  If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第十四項**  第六十六条の四第四項、第八項から第十五項まで及び第二十五項から第三十一項まで並びに前条の規定は、恒久的施設を有する外国法人の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第四項	同項	第六十六条の四の三第一項
寄附金の額	同条第三項に規定する内部寄附金の額
所得	法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第八項	の対価の額	の対価の額とした額
第二項各号	第六十六条の四の三第二項各号
につき支払われるべき対価の額	の対価の額とされるべき額
を第一項	を同条第一項
所得	法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
法人税法	同法
ならば第一項	ならば第六十六条の四の三第一項
第六十六条の四第九項各号	対価の額	対価の額とした額
第六十六条の四第十一項	同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引	同時文書化対象内部取引（第六十六条の四の三第六項に規定する同時文書化対象内部取引
第六項	同条第四項
第六十六条の四第十二項	同時文書化対象国外関連取引	同時文書化対象内部取引
第六項	第六十六条の四の三第四項
第一項	同条第一項
として財務省令	として同条第六項に規定する財務省令
所得	法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十二項第一号	第二項第一号ロ	第六十六条の四の三第二項第一号ロ
第六十六条の四第十二項第二号	第二項第一号ニ	第六十六条の四の三第二項第一号ニ
第六十六条の四第十三項	同時文書化対象国外関連取引	同時文書化対象内部取引
第六十六条の四第十四項	同時文書化免除国外関連取引	同時文書化免除内部取引
第七項の規定の適用がある国外関連取引	第六十六条の四の三第七項に規定する同時文書化免除内部取引
第一項	同条第一項
財務省令	同条第七項に規定する財務省令
所得	法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十五項	同時文書化免除国外関連取引	同時文書化免除内部取引
第六十六条の四第二十五項	当該国外関連者の名称及び本店又は主たる事務所の	第六十六条の四の三第一項に規定する本店等の名称及びその
第六十六条の四第二十六項	同項の	第六十六条の四の三第一項の
第六十六条の四第二十七項	租税特別措置法第六十六条の四第二十七項（	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）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の	及び租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の
及び同法	及び同法第六十六条の四の三第十四項において準用する同法
「前条及び租税特別措置法	「前条及び租税特別措置法第六十六条の四の三第十四項において準用する同法
（租税特別措置法	（租税特別措置法第六十六条の四の三第十四項において準用する同法
並びに租税特別措置法	並びに租税特別措置法第六十六条の四の三第十四項において準用する同法
、租税特別措置法	、租税特別措置法第六十六条の四の三第十四項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項	当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた	第六十六条の四の三第一項に規定する内部取引の対価の額とした額を同項に規定する独立企業間価格と異なる額とした
第六十六条の四第三十項	租税特別措置法	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）において準用する同法
同法第六十六条の四第二十七項	同法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項
第六十六条の四第三十一項	法人と当該法人に係る国外関連者	外国法人の恒久的施設と当該外国法人
国外関連取引に係る第一項	第六十六条の四の三第一項に規定する内部取引に係る同項
前条第四項	第六十六条の四の二第一項（	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）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の	第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
前条第六項	第六十六条の四の二第一項（	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）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の	第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
猶予の要件等）、	猶予の要件等）の規定、
猶予）又は	猶予）の規定又は
若しくは租税特別措置法	若しくは租税特別措置法第六十六条の四の三第十四項において準用する同法
含む。）又は租税特別措置法	含む。）又は租税特別措置法第六十六条の四の三第十四項において準用する同法
  <sup>art-66-4-3/par-14 · 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</sup>
  The provisions of Article 66-4, paragraph (4), paragraphs (8) through (15) and paragraphs (25) through (31), and the preceding Article apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a foreign corporation that has a permanent establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 66-4, paragraph (4)	the arm's length price prescribed in the paragraph	the arm's length price prescribed in Article 66-4-3, paragraph (1)
the amount of donations	the amount of internal donations prescribed in paragraph (3) of that Article
the corporation's income	the corporation's income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (8)	the amount of consideration for that foreign related transaction	the amount treated as the amount of consideration for that foreign related transaction
the items of paragraph (2)	the items of Article 66-4-3, paragraph (2)
the amount of consideration that should be paid for	the amount that should be treated as the amount of consideration for
to be the arm's length price prescribed in paragraph (1)	to be the arm's length price prescribed in paragraph (1) of that Article
the amount of income or	the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act or
Article 2, item (xxxix) of the Corporation Tax Act	Article 2, item (xxxix) of that Act
would be deemed to be the arm's length price prescribed in paragraph (1)	would be deemed to be the arm's length price prescribed in Article 66-4-3, paragraph (1)
the items of Article 66-4, paragraph (9)	the amount of consideration	the amount treated as the amount of consideration
Article 66-4, paragraph (11)	a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply	an internal transaction subject to contemporaneous documentation (meaning an internal transaction subject to contemporaneous documentation prescribed in Article 66-4-3, paragraph (6)
prescribed in paragraph (6)	prescribed in paragraph (4) of that Article
Article 66-4, paragraph (12)	transaction with a foreign affiliate subject to contemporaneous documentation	internal transaction subject to contemporaneous documentation
prescribed in paragraph (6)	prescribed in Article 66-4-3, paragraph (4)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents	specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article as documents
the corporation's amount of income	the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (12), item (i)	the method listed in paragraph (2), item (i), (b) or (c) or	the method listed in Article 66-4-3, paragraph (2), item (i), (b) or (c) or
Article 66-4, paragraph (12), item (ii)	the method prescribed in paragraph (2), item (i), (d)	the method prescribed in Article 66-4-3, paragraph (2), item (i), (d)
Article 66-4, paragraph (13)	transaction with a foreign affiliate subject to contemporaneous documentation	internal transaction subject to contemporaneous documentation
Article 66-4, paragraph (14)	transaction with a foreign affiliate exempt from contemporaneous documentation	internal transaction exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply	an internal transaction exempt from contemporaneous documentation prescribed in Article 66-4-3, paragraph (7)
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance	specified by the Order of the Ministry of Finance prescribed in paragraph (7) of that Article
the corporation's amount of income	the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (15)	transaction with a foreign affiliate exempt from contemporaneous documentation	internal transaction exempt from contemporaneous documentation
Article 66-4, paragraph (25)	the foreign affiliate's name and the location of its head office or principal office	the name of the head office, etc. prescribed in Article 66-4-3, paragraph (1) and its location
Article 66-4, paragraph (26)	with regard to the application of the provisions of paragraph (1)	with regard to the application of the provisions of Article 66-4-3, paragraph (1)
Article 66-4, paragraph (27)	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (1) and Article 66-4, paragraph (27) of that Act	paragraph (1) and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation	Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28)	has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1)	has set the amount treated as the amount of consideration for an internal dealing prescribed in Article 66-4-3, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 66-4, paragraph (30)	the Act on Special Measures Concerning Taxation	the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act
Article 66-4, paragraph (27) of that Act	Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (31)	a corporation and its foreign affiliate (limited to a foreign affiliate	a permanent establishment of a foreign corporation and that foreign corporation (limited to a foreign corporation
the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate	the arm's length price prescribed in Article 66-4-3, paragraph (1) which pertains to an internal dealing prescribed in that paragraph
paragraph (4) of the preceding Article	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation	under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (6) of the preceding Article	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation)	Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act)
(Requirements for Tax Payment Grace Period),	(Requirements for Tax Payment Grace Period) provisions,
(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or	(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) provisions or
through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation	through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation	or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
  <sup>machine translation, not official</sup>

  **第十五項**  第六項及び第七項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第五項まで、第八項及び前項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-66-4-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-15</sup>
  Procedures for the retention of the books and documents (including copies thereof) set forth in paragraphs (6) and (7) and other necessary matters concerning the application of the provisions of paragraphs (1) through (5), paragraph (8) and the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-66-4-3/par-1: 法人税法第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-66-4-3/par-1: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-1: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-1: 第三項 → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-2: 前項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-2/item-1/sub-1: 第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4-3/par-2/item-2: 前号 → 租税特別措置法 第六十六条の四の三第二項第一号 (Article 66-4-3, paragraph (2), item (i)), art-66-4-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
- art-66-4-3/par-3: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-3: 同法第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-66-4-3/par-3: 同法第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37
- art-66-4-3/par-3: 同条第一項 → 法人税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-1
- art-66-4-3/par-3: 次項 → 法人税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/art-37/par-2
- art-66-4-3/par-3: 法人税法第三十七条第七項 → 法人税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-7 · https://japanlaw.org/l/340AC0000000034/art-37/par-7
- art-66-4-3/par-3: 租税特別措置法第六十六条の四の三第三項 → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-4: 法人税法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-66-4-3/par-4: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-4: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-5: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-5: 前項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-5/item-2: この号 → 租税特別措置法 第六十六条の四の三第五項第二号 (Article 66-4-3, paragraph (5), item (ii)), art-66-4-3/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2
- art-66-4-3/par-6: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-6: 前項 → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-6: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — 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
- art-66-4-3/par-6: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-6: この項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-6: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-6: 第四項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-7: この項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-7: 第五項 → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-7: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — 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
- art-66-4-3/par-7: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-7: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-8: 前二項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-8: 前二項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-8: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第八項 (Article 66-4-3, paragraph (8)), art-66-4-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-10: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-10: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-11/item-1: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-11/item-1: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-11/item-2: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-11/item-2: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-12: 前項 → 租税特別措置法 第六十六条の四の三第十一項 (Article 66-4-3, paragraph (11)), art-66-4-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11
- art-66-4-3/par-13: 前項 → 租税特別措置法 第六十六条の四の三第十二項 (Article 66-4-3, paragraph (12)), art-66-4-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12
- art-66-4-3/par-14: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4-3/par-14: 第六十六条の四の三第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-14: 第六十六条の四の三第二項 → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-66-4-3/par-14: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4-3/par-14: 第六十六条の四第十二項第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-66-4-3/par-14: 前条 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- art-66-4-3/par-14: 前条第六項 → 租税特別措置法 第六十六条の四の二第六項 (Article 66-4-2, paragraph (6)), 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
- art-66-4-3/par-14: 第六十六条の四第四項 → 租税特別措置法 第六十六条の四第四項 (Article 66-4, paragraph (4)), art-66-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- art-66-4-3/par-14: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4-3/par-14: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第三十項 (Article 66-4, paragraph (30)), art-66-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
- art-66-4-3/par-14: 租税特別措置法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — 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
- art-66-4-3/par-14: 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-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第三十一項 (Article 66-4, paragraph (31)), art-66-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- art-66-4-3/par-14: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4-3/par-14: 前条第四項 → 租税特別措置法 第六十六条の四の二第四項 (Article 66-4-2, paragraph (4)), 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
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十五項 (Article 66-4, paragraph (25)), art-66-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
- art-66-4-3/par-14: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4-3/par-14: 第六十六条の四の三第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-14: 第六十六条の四第十二項第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-66-4-3/par-14: 第六十六条の四の三第二項第一号 → 租税特別措置法 第六十六条の四の三第二項第一号 (Article 66-4-3, paragraph (2), item (i)), art-66-4-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十九項 (Article 66-4, paragraph (29)), art-66-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- art-66-4-3/par-14: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十六項 (Article 66-4, paragraph (26)), art-66-4/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
- art-66-4-3/par-14: 前条 → 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-66-4-3/par-14: 第六十六条の四の三第四項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-14: 第六十六条の四第二十七項第一号 → 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-66-4-3/par-15: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-66-4-3/par-15: 第八項 → 租税特別措置法 第六十六条の四の三第八項 (Article 66-4-3, paragraph (8)), art-66-4-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-15: 前項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — 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
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-15: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4

## Cited by

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

- 租税特別措置法 第六十六条の四の三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- 租税特別措置法 第六十六条の四の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- 租税特別措置法 第六十六条の四の三第二項第二号（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-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-2
- 租税特別措置法 第六十六条の四の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- 租税特別措置法 第六十六条の四の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- 租税特別措置法 第六十六条の四の三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- 租税特別措置法 第六十六条の四の三第五項第二号（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-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2
- 租税特別措置法 第六十六条の四の三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- 租税特別措置法 第六十六条の四の三第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- 租税特別措置法 第六十六条の四の三第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
- 租税特別措置法 第六十六条の四の三第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-9
- 租税特別措置法 第六十六条の四の三第十項（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-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-10
- 租税特別措置法 第六十六条の四の三第十一項第一号（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-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-1
- 租税特別措置法 第六十六条の四の三第十一項第二号（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-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-2
- 租税特別措置法 第六十六条の四の三第十二項（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-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12
- 租税特別措置法 第六十六条の四の三第十三項（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-13 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-13
- 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 第六十六条の四の三第十五項（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-15 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-15
- 租税特別措置法 第六十七条の十八第二項（国外所得金額の計算の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-2
- 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
- 租税特別措置法 附則第九十八条第三項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-3
- 租税特別措置法 附則第九十八条第四項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-4
- 租税特別措置法 附則第五十六条第三項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-3
- 租税特別措置法 附則第八十九条第二項（国外関連者との取引に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-89/par-2

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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-20261007T211206-146, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-147, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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