# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の七 (Article 66-7) - 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: 第六十六条の七 (Article 66-7) — address `art-66-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-7 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十六条の七 art-66-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7 **第一項** 前条第一項各号に掲げる内国法人（資産の流動化に関する法律第二条第三項に規定する特定目的会社、投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人、法人税法第二条第二十九号の二ホに掲げる特定目的信託に係る同法第四条の三に規定する受託法人又は特定投資信託（投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。）に係る法人税法第四条の三に規定する受託法人（第三項において「特定目的会社等」という。）を除く。以下この項及び次項において同じ。）が、前条第一項、第八項又は第十項の規定の適用を受ける場合には、当該内国法人に係る外国関係会社（同条第二項第一号に規定する外国関係会社をいう。以下この条において同じ。）の所得に対して課される外国法人税（同法第六十九条第一項に規定する外国法人税をいう。以下この項及び第三項において同じ。）の額（政令で定める外国法人税にあつては、政令で定める金額）のうち、当該外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該課税対象金額を超える場合には、当該課税対象金額に相当する金額）、当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該部分課税対象金額を超える場合には、当該部分課税対象金額に相当する金額）又は当該外国関係会社の金融子会社等部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該金融子会社等部分課税対象金額を超える場合には、当該金融子会社等部分課税対象金額に相当する金額）は、政令で定めるところにより、当該内国法人が納付する控除対象外国法人税の額（同法第六十九条第一項に規定する控除対象外国法人税の額をいう。次項において同じ。）とみなして、同法第六十九条及び地方法人税法第十二条の規定を適用する。この場合において、法人税法第六十九条第十二項中「外国法人税の額につき」とあるのは、「外国法人税の額（租税特別措置法第六十六条の七第一項（内国法人の外国関係会社に係る所得の課税の特例）に規定する外国関係会社の所得に対して課される外国法人税の額のうち同項の規定により当該内国法人が納付するものとみなされる部分の金額を含む。以下この項において同じ。）につき」とする。 art-66-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1 Where a domestic corporation listed in each item of paragraph (1) of the preceding Article (excluding a specific purpose company prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets, an investment corporation prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations, a trustee corporation prescribed in Article 4-3 of the Corporation Tax Act pertaining to a special purpose trust listed in Article 2, item (xxix)-2, (e) of that Act, or a trustee corporation prescribed in Article 4-3 of the Corporation Tax Act pertaining to a specified investment trust (meaning an investment trust prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations that falls under the category of trust subject to corporate taxation) (referred to in paragraph (3) as a "specific purpose company, etc."); hereinafter the same applies in this paragraph and the following paragraph) is subject to the provisions of paragraph (1), paragraph (8) or paragraph (10) of the preceding Article, out of the amount of foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of that Act; hereinafter the same applies in this paragraph and paragraph (3)) imposed on the income of a foreign affiliated company (meaning a foreign affiliated company prescribed in paragraph (2), item (i) of that Article; hereinafter the same applies in this Article) of the domestic corporation (for foreign country's corporate tax specified by Cabinet Order, the amount specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of the foreign affiliated company (if that amount exceeds the taxable amount, the amount equivalent to the taxable amount), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company (if that amount exceeds the partially taxable amount, the amount equivalent to the partially taxable amount) or the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial subsidiary, etc. of the foreign affiliated company (if that amount exceeds the partially taxable amount for a financial subsidiary, etc., the amount equivalent to the partially taxable amount for a financial subsidiary, etc.) is deemed, pursuant to the provisions of Cabinet Order, to be the amount of credit-eligible foreign country's corporate tax paid by the domestic corporation (meaning the amount of credit-eligible foreign country's corporate tax prescribed in Article 69, paragraph (1) of that Act; the same applies in the following paragraph), and the provisions of Article 69 of that Act and Article 12 of the Local Corporation Tax Act apply. In this case, the phrase "with regard to the amount of foreign country's corporate tax" in Article 69, paragraph (12) of the Corporation Tax Act is deemed to be replaced with "with regard to the amount of foreign country's corporate tax (including the portion of the amount of foreign country's corporate tax imposed on the income of a foreign affiliated company prescribed in Article 66-7, paragraph (1) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation that is deemed to be paid by the domestic corporation pursuant to the provisions of that paragraph; hereinafter the same applies in this paragraph)". machine translation, not official **第二項** 前条第一項各号に掲げる内国法人が、同項の規定の適用に係る外国関係会社の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係会社の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係会社の金融子会社等部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、前項の規定により法人税法第六十九条第一項から第三項まで又は第十八項（同条第二十三項又は第二十四項において準用する場合を含む。第四項において同じ。）の規定の適用を受けるときは、前項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 art-66-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2 Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of the paragraph with respect to the amount equivalent to the taxable amount of a foreign affiliated company that is subject to the provisions of the paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial subsidiary, etc. of a foreign affiliated company that is subject to the provisions of that paragraph, and the domestic corporation is also subject to the provisions of Article 69, paragraphs (1) through (3) or paragraph (18) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to paragraph (23) or paragraph (24) of that Article; the same applies in paragraph (4)) pursuant to the provisions of the preceding paragraph, the amount that is deemed to be the amount of credit-eligible foreign country's corporate tax pursuant to the provisions of the preceding paragraph is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order. machine translation, not official **第三項** 前条第一項各号に掲げる内国法人（特定目的会社等に限る。以下この項において同じ。）が、同条第一項又は第八項の規定の適用を受ける場合には、当該内国法人に係る外国関係会社の所得に対して課される外国法人税の額（第一項に規定する政令で定める外国法人税にあつては、政令で定める金額）のうち、当該外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該課税対象金額を超える場合には、当該課税対象金額に相当する金額）又は当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額（当該金額が当該部分課税対象金額を超える場合には、当該部分課税対象金額に相当する金額）は、政令で定めるところにより、当該内国法人が納付した外国法人税の額（第九条の三の二第三項第二号又は第九条の六第一項に規定する外国法人税の額をいう。）とみなして、第九条の三の二及び第九条の六から第九条の六の四までの規定を適用する。 art-66-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3 Where a domestic corporation listed in each item of paragraph (1) of the preceding Article (limited to a specific purpose company, etc.; hereinafter the same applies in this paragraph) is subject to the provisions of paragraph (1) or paragraph (8) of that Article, out of the amount of foreign country's corporate tax imposed on the income of a foreign affiliated company of the domestic corporation (for foreign country's corporate tax specified by Cabinet Order as referred to in paragraph (1), the amount specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of the foreign affiliated company (if that amount exceeds the taxable amount, the amount equivalent to the taxable amount) or the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company (if that amount exceeds the partially taxable amount, the amount equivalent to the partially taxable amount) is deemed, pursuant to the provisions of Cabinet Order, to be the amount of foreign country's corporate tax paid by the domestic corporation (meaning the amount of foreign country's corporate tax prescribed in Article 9-3-2, paragraph (3), item (ii) or Article 9-6, paragraph (1)), and the provisions of Article 9-3-2 and Articles 9-6 through 9-6-4 apply. machine translation, not official **第四項** 前条第一項各号に掲げる内国法人が、同項又は同条第八項若しくは第十項の規定の適用を受ける場合には、次に掲げる金額の合計額（次項及び第十一項において「所得税等の額」という。）のうち、当該内国法人に係る外国関係会社の課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額、当該外国関係会社の部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額又は当該外国関係会社の金融子会社等部分課税対象金額に対応するものとして政令で定めるところにより計算した金額に相当する金額（第六項及び第十項において「控除対象所得税額等相当額」という。）は、当該内国法人の政令で定める事業年度の所得に対する法人税の額（この項並びに法人税法第六十八条、第六十九条第一項から第三項まで及び第十八項並びに第七十条の規定を適用しないで計算した場合の法人税の額とし、附帯税（国税通則法第二条第四号に規定する附帯税をいう。第一号において同じ。）の額を除く。第十項において同じ。）から控除する。 art-66-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of that paragraph or paragraph (8) or paragraph (10) of that Article, out of the sum of the following amounts (referred to as the "amount of income tax, etc." in the following paragraph and paragraph (11)), the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the taxable amount of a foreign affiliated company of the domestic corporation, the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount of the foreign affiliated company, or the amount equivalent to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the partially taxable amount for a financial subsidiary, etc. of the foreign affiliated company (referred to as the "credit-eligible amount equivalent to income tax, etc." in paragraph (6) and paragraph (10)) is deducted from the amount of corporation tax on the income of the domestic corporation for the business year specified by Cabinet Order (which is to be the amount of corporation tax calculated without applying the provisions of this paragraph and Article 68, Article 69, paragraphs (1) through (3) and paragraph (18), and Article 70 of the Corporation Tax Act, and excludes the amount of accessory tax (meaning accessory tax prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; the same applies in item (i)); the same applies in paragraph (10)): machine translation, not official **一** 当該外国関係会社に対して課される所得税の額（附帯税の額を除く。）、法人税（各対象会計年度の国際最低課税残余額に対する法人税及び退職年金等積立金に対する法人税を除く。）の額（附帯税の額を除く。）及び地方法人税（地方法人税法第六条第一項第三号に定める基準法人税額に対する地方法人税及び同条第二項第二号に定める国際最低課税額等に係る特定基準法人税額に対する地方法人税を除く。）の額（附帯税の額を除く。） art-66-7/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-1 the amount of income tax imposed on the foreign affiliated company (excluding the amount of accessory tax), the amount of corporation tax (excluding corporation tax on the residual amount of global minimum tax for each covered accounting year and corporation tax on retirement pension funds) (excluding the amount of accessory tax), and the amount of local corporation tax (excluding local corporation tax on the base corporation tax amount specified in Article 6, paragraph (1), item (iii) of the Local Corporation Tax Act and local corporation tax on the specified base corporation tax amount pertaining to the global minimum tax amount, etc. specified in paragraph (2), item (ii) of that Article) (excluding the amount of accessory tax); machine translation, not official **二** 当該外国関係会社に対して課される地方税法第二十三条第一項第三号に掲げる法人税割（同法第一条第二項において準用する同法第四条第二項（第一号に係る部分に限る。）又は同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額及び同法第二百九十二条第一項第三号に掲げる法人税割（同法第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課するものを含むものとし、退職年金等積立金に対する法人税に係るものを除く。）の額 art-66-7/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-2 the amount of the corporation tax levy listed in Article 23, paragraph (1), item (iii) of the Local Tax Act imposed on the foreign affiliated company (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 4, paragraph (2) of that Act (limited to the part pertaining to item (i)) as applied mutatis mutandis pursuant to Article 1, paragraph (2) of that Act, or pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds) and the amount of the corporation tax levy listed in Article 292, paragraph (1), item (iii) of that Act (including that imposed by the Tokyo Metropolis pursuant to the provisions of Article 734, paragraph (2) of that Act (limited to the part pertaining to item (ii)), and excluding that pertaining to corporation tax on retirement pension funds). machine translation, not official **第五項** 前項の規定は、確定申告書等、修正申告書又は更正請求書に同項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。 art-66-7/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-5 The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under that paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to the final return, etc., amended return or written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc. machine translation, not official **第六項** 前条第一項各号に掲げる内国法人が、同項の規定の適用に係る外国関係会社の課税対象金額に相当する金額につき同項の規定の適用を受ける場合、同条第八項の規定の適用に係る外国関係会社の部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合又は同条第十項の規定の適用に係る外国関係会社の金融子会社等部分課税対象金額に相当する金額につき同項の規定の適用を受ける場合において、第四項の規定の適用を受けるときは、当該内国法人に係る外国関係会社に係る控除対象所得税額等相当額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。 art-66-7/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6 Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provisions of that paragraph with respect to the amount equivalent to the taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, is subject to the provisions of paragraph (8) of that Article with respect to the amount equivalent to the partially taxable amount of a foreign affiliated company that is subject to the provisions of that paragraph, or is subject to the provisions of paragraph (10) of that Article with respect to the amount equivalent to the partially taxable amount for a financial subsidiary, etc. of a foreign affiliated company that is subject to the provisions of that paragraph, and the domestic corporation is subject to the provisions of paragraph (4), the credit-eligible amount equivalent to income tax, etc. pertaining to the foreign affiliated company of the domestic corporation is included in gross profit in calculating the amount of income of the domestic corporation for the business year specified by Cabinet Order. machine translation, not official **第七項** 第四項の規定の適用がある場合には、法人税法第二編第一章第二節第二款の規定による法人税の額からの控除及び同項の規定による法人税の額からの控除については、同項の規定による控除は、同法第六十九条の二の規定による控除をした後に、かつ、同法第七十条の規定による控除をする前に行うものとする。 art-66-7/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7 Where the provisions of paragraph (4) apply, with regard to the deduction from the amount of corporation tax under the provisions of Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act and the deduction from the amount of corporation tax under the provisions of paragraph (4), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 69-2 of that Act and before the deduction under the provisions of Article 70 of that Act. machine translation, not official **第八項** 第四項の規定の適用がある場合における法人税法第二編第一章（第二節第二款を除く。）の規定の適用については、次に定めるところによる。 art-66-7/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8 With regard to the application of the provisions of Part II, Chapter I of the Corporation Tax Act (excluding Section 2, Subsection 2) in the case where the provisions of paragraph (4) apply, the following provisions apply: machine translation, not official **一** 法人税法第六十七条第三項に規定する計算した金額の合計額は、当該計算した金額の合計額から第四項の規定による控除をされるべき金額を控除した金額とする。 art-66-7/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-1 the sum of the calculated amounts prescribed in Article 67, paragraph (3) of the Corporation Tax Act is to be the amount obtained by deducting, from that sum of the calculated amounts, the amount to be deducted under the provisions of paragraph (4); machine translation, not official **二** 法人税法第七十二条第一項第二号に掲げる金額は、同項に規定する期間（通算子法人にあつては、同条第五項第一号に規定する期間）を一事業年度とみなして同条第一項第一号に掲げる所得の金額につき同法第二編第一章第二節（第六十七条、第六十八条第三項及び第七十条を除く。）の規定及び第四項の規定を適用するものとした場合に計算される法人税の額とする。 art-66-7/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-2 the amount listed in Article 72, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax that would be calculated if the period prescribed in that paragraph (for a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article) were deemed to be one business year and the provisions of Part II, Chapter I, Section 2 of that Act (excluding Article 67, Article 68, paragraph (3) and Article 70) and the provisions of paragraph (4) were applied to the amount of income listed in paragraph (1), item (i) of that Article; machine translation, not official **三** 法人税法第七十四条第一項第二号に掲げる金額は、同項第一号に掲げる所得の金額につき同法第二編第一章第二節の規定及び第四項の規定を適用して計算した法人税の額とする。 art-66-7/par-8/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-3 the amount listed in Article 74, paragraph (1), item (ii) of the Corporation Tax Act is to be the amount of corporation tax calculated by applying the provisions of Part II, Chapter I, Section 2 of that Act and the provisions of paragraph (4) to the amount of income listed in item (i) of that paragraph. machine translation, not official **第九項** 第四項の規定の適用がある場合における第四十二条の四第二十三項（第四十二条の四の二第五項、第四十二条の五第八項、第四十二条の六第九項、第四十二条の九第六項、第四十二条の十第六項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十二第七項、第四十二条の十二の二第三項、第四十二条の十二の四第九項、第四十二条の十二の五第九項、第四十二条の十二の六第十七項又は第四十二条の十二の七第十一項において準用する場合を含む。以下この項において同じ。）及び地方法人税法の規定の適用については、第四十二条の四第二十三項中「又は第三編第二章第二節（第百四十三条を除く。）の規定」とあるのは「の規定」と、「控除及び」とあるのは「控除、」と、「控除に」とあるのは「控除及び第六十六条の七第四項の規定による法人税の額からの控除に」と、「同法第七十条の二又は第百四十四条の二の三」とあるのは「同条第七項及び同法第七十条の二」と、「法人税法税額控除規定に」とあるのは「第六十六条の七第四項の規定及び法人税法税額控除規定に」と、同法第六条第一項第一号中「まで」とあるのは「まで及び租税特別措置法第六十六条の七第四項」とする。 art-66-7/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9 With regard to the application of the provisions of Article 42-4, paragraph (23) (including as applied mutatis mutandis pursuant to Article 42-4-2, paragraph (5), Article 42-5, paragraph (8), Article 42-6, paragraph (9), Article 42-9, paragraph (6), Article 42-10, paragraph (6), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-12, paragraph (7), Article 42-12-2, paragraph (3), Article 42-12-4, paragraph (9), Article 42-12-5, paragraph (9), Article 42-12-6, paragraph (17) or Article 42-12-7, paragraph (11); hereinafter the same applies in this paragraph) and the Local Corporation Tax Act in the case where the provisions of paragraph (4) apply, the phrase "Part II, Chapter I, Section 2, Subsection 2 or Part III, Chapter II, Section 2 (excluding Article 143) of the Corporation Tax Act" in Article 42-4, paragraph (23) is deemed to be replaced with "Part II, Chapter I, Section 2, Subsection 2 of the Corporation Tax Act", the phrase "in this paragraph) and the deduction" with "in this paragraph), the deduction", the phrase "and the following paragraph)," with "and the following paragraph) and the deduction from the amount of corporation tax under the provisions of Article 66-7, paragraph (4),", the phrase "Article 70-2 or 144-2-3 of that Act" with "paragraph (7) of that Article and Article 70-2 of that Act", and the phrase "under the Corporation Tax Act tax credit provisions" with "under the provisions of Article 66-7, paragraph (4) and the Corporation Tax Act tax credit provisions"; and the phrase "Articles 68 through 70-2 of that Act" in Article 6, paragraph (1), item (i) of that Act is deemed to be replaced with "Articles 68 through 70-2 of that Act and Article 66-7, paragraph (4) of the Act on Special Measures Concerning Taxation". machine translation, not official **第十項** 内国法人が各課税事業年度（地方法人税法第七条第一項に規定する課税事業年度をいう。以下この項において同じ。）において第四項の規定の適用を受ける場合において、当該課税事業年度の控除対象所得税額等相当額が同項に規定する政令で定める事業年度の所得に対する法人税の額を超えるときは、その超える金額を当該課税事業年度の所得地方法人税額（同法第十一条に規定する所得地方法人税額をいう。第十二項において同じ。）から控除する。 art-66-7/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 Where a domestic corporation is subject to the provisions of paragraph (4) in each taxable business year (meaning a taxable business year prescribed in Article 7, paragraph (1) of the Local Corporation Tax Act; hereinafter the same applies in this paragraph), if the credit-eligible amount equivalent to income tax, etc. for that taxable business year exceeds the amount of corporation tax on the income for the business year specified by Cabinet Order prescribed in that paragraph, the excess amount is deducted from the amount of local corporation tax on income for that taxable business year (meaning the amount of local corporation tax on income prescribed in Article 11 of that Act; the same applies in paragraph (12)). machine translation, not official **第十一項** 前項の規定は、地方法人税法第二条第十四号に規定する地方法人税中間申告書で同法第十七条第一項各号に掲げる事項を記載したもの、同法第二条第十五号に規定する地方法人税確定申告書、修正申告書又は更正請求書に前項の規定による控除の対象となる所得税等の額、控除を受ける金額及び当該金額の計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により控除される金額の計算の基礎となる所得税等の額は、当該書類に当該所得税等の額として記載された金額を限度とする。 art-66-7/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11 The provisions of the preceding paragraph apply only if a document stating the amount of income tax, etc. subject to the deduction under the preceding paragraph, the amount to be deducted, and the details of the calculation of that amount is attached to an interim return for local corporation tax prescribed in Article 2, item (xiv) of the Local Corporation Tax Act that states the matters listed in the items of Article 17, paragraph (1) of that Act, a final return for local corporation tax prescribed in Article 2, item (xv) of that Act, an amended return or a written request for reassessment. In this case, the amount of income tax, etc. that forms the basis for calculating the amount to be deducted pursuant to the provisions of that paragraph is limited to the amount stated in the document as the amount of income tax, etc. machine translation, not official **第十二項** 第十項の規定の適用がある場合には、地方法人税法第十二条から第十四条までの規定による所得地方法人税額からの控除及び同項の規定による所得地方法人税額からの控除については、同項の規定による控除は、同法第十二条の二の規定による控除をした後に、かつ、同法第十三条の規定による控除をする前に行うものとする。 art-66-7/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12 Where the provisions of paragraph (10) apply, with regard to the deduction from the amount of local corporation tax on income under the provisions of Articles 12 through 14 of the Local Corporation Tax Act and the deduction from the amount of local corporation tax on income under the provisions of paragraph (10), the deduction under the provisions of that paragraph is to be made after the deduction under the provisions of Article 12-2 of that Act and before the deduction under the provisions of Article 13 of that Act. machine translation, not official **第十三項** 第十項の規定の適用がある場合における地方法人税法の規定の適用については、次に定めるところによる。 art-66-7/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13 With regard to the application of the provisions of the Local Corporation Tax Act in the case where the provisions of paragraph (10) apply, the following provisions apply: machine translation, not official **一** 地方法人税法第十七条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節（第十一条及び第十三条を除く。）の規定及び第十項の規定を適用して計算した地方法人税の額とする。 art-66-7/par-13/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-1 the amount listed in Article 17, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act (excluding Article 11 and Article 13) and the provisions of paragraph (10) to the taxable base corporation tax amount listed in item (i) of that paragraph; machine translation, not official **二** 地方法人税法第十九条第一項第二号に掲げる金額は、同項第一号に掲げる課税標準法人税額につき同法第二章第二節の規定及び第十項の規定を適用して計算した地方法人税の額とする。 art-66-7/par-13/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-2 the amount listed in Article 19, paragraph (1), item (ii) of the Local Corporation Tax Act is to be the amount of local corporation tax calculated by applying the provisions of Chapter II, Section 2 of that Act and the provisions of paragraph (10) to the taxable base corporation tax amount listed in item (i) of that paragraph. machine translation, not official --- ## Cites - art-66-7/par-1: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-66-7/par-1: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection - art-66-7/par-1: 投資信託及び投資法人に関する法律第二条第三項 → e-Gov law 326AC0100000198, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-66-7/par-1: 地方法人税法第十二条 → e-Gov law 426AC0000000011, 第十二条 (Article 12), art-12 — not held in this collection - art-66-7/par-1: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2 - art-66-7/par-1: 同法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/ja/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3 - art-66-7/par-1: 同法第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69 - art-66-7/par-1: 同法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - art-66-7/par-1: 法人税法第六十九条第十二項 → 法人税法 第六十九条第十二項 (Article 69, paragraph (12)), art-69/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-12 · https://japanlaw.org/l/340AC0000000034/art-69/par-12 - art-66-7/par-1: 第三項 → 租税特別措置法 第六十六条の七第三項 (Article 66-7, paragraph (3)), art-66-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3 - art-66-7/par-1: この条 → 租税特別措置法 第六十六条の七 (Article 66-7), art-66-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7 · https://japanlaw.org/l/332AC0000000026/art-66-7 - art-66-7/par-1: 次項 → 租税特別措置法 第六十六条の七第二項 (Article 66-7, paragraph (2)), art-66-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2 - art-66-7/par-1: この項 → 租税特別措置法 第六十六条の七第一項 (Article 66-7, paragraph (1)), art-66-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1 - art-66-7/par-1: 第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - art-66-7/par-1: 前条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-7/par-1: 第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - art-66-7/par-1: 同条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1 - art-66-7/par-2: 法人税法第六十九条第一項から第三項まで → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - art-66-7/par-2: 第十八項 → 法人税法 第六十九条第十八項 (Article 69, paragraph (18)), art-69/par-18 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-18 · https://japanlaw.org/l/340AC0000000034/art-69/par-18 - art-66-7/par-2: 法人税法第六十九条第一項から第三項まで → 法人税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-2 - art-66-7/par-2: 同条第二十三項 → 法人税法 第六十九条第二十三項 (Article 69, paragraph (23)), art-69/par-23 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-23 · https://japanlaw.org/l/340AC0000000034/art-69/par-23 - art-66-7/par-2: 第二十四項 → 法人税法 第六十九条第二十四項 (Article 69, paragraph (24)), art-69/par-24 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-24 · https://japanlaw.org/l/340AC0000000034/art-69/par-24 - art-66-7/par-2: 法人税法第六十九条第一項から第三項まで → 法人税法 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-3 - art-66-7/par-2: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-2: 同条第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - art-66-7/par-2: 前項 → 租税特別措置法 第六十六条の七第一項 (Article 66-7, paragraph (1)), art-66-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1 - art-66-7/par-2: 前条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-7/par-2: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - art-66-7/par-3: この項 → 租税特別措置法 第六十六条の七第三項 (Article 66-7, paragraph (3)), art-66-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3 - art-66-7/par-3: 第九条の六第一項 → 租税特別措置法 第九条の六第一項 (Article 9-6, paragraph (1)), art-9-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - art-66-7/par-3: 第九条の三の二第三項第二号 → 租税特別措置法 第九条の三の二第三項第二号 (Article 9-3-2, paragraph (3), item (ii)), art-9-3-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-2 - art-66-7/par-3: 第九条の六から第九条の六の四まで → 租税特別措置法 第九条の六の二 (Article 9-6-2), art-9-6-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2 - art-66-7/par-3: 第九条の三の二 → 租税特別措置法 第九条の三の二 (Article 9-3-2), art-9-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2 - art-66-7/par-3: 第九条の六から第九条の六の四まで → 租税特別措置法 第九条の六の三 (Article 9-6-3), art-9-6-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-3 - art-66-7/par-3: 第九条の六から第九条の六の四まで → 租税特別措置法 第九条の六 (Article 9-6), art-9-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6 · https://japanlaw.org/l/332AC0000000026/art-9-6 - art-66-7/par-3: 第一項 → 租税特別措置法 第六十六条の七第一項 (Article 66-7, paragraph (1)), art-66-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1 - art-66-7/par-3: 前条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-7/par-3: 第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - art-66-7/par-3: 第九条の六から第九条の六の四まで → 租税特別措置法 第九条の六の四 (Article 9-6-4), art-9-6-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4 - art-66-7/par-4: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4 - art-66-7/par-4: 法人税法第六十八条 → 法人税法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/corporation-tax-act/art-68 · https://japanlaw.org/l/340AC0000000034/art-68 - art-66-7/par-4: 第六十九条第一項から第三項まで → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - art-66-7/par-4: 第十八項 → 法人税法 第六十九条第十八項 (Article 69, paragraph (18)), art-69/par-18 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-18 · https://japanlaw.org/l/340AC0000000034/art-69/par-18 - art-66-7/par-4: 第六十九条第一項から第三項まで → 法人税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/art-69/par-2 - art-66-7/par-4: 第六十九条第一項から第三項まで → 法人税法 第六十九条第三項 (Article 69, paragraph (3)), art-69/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-69/par-3 · https://japanlaw.org/l/340AC0000000034/art-69/par-3 - art-66-7/par-4: 第七十条 → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70 - art-66-7/par-4: この項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-4: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-4: 第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - art-66-7/par-4: 前条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-7/par-4: 第十一項 → 租税特別措置法 第六十六条の七第十一項 (Article 66-7, paragraph (11)), art-66-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11 - art-66-7/par-4: 次項 → 租税特別措置法 第六十六条の七第五項 (Article 66-7, paragraph (5)), art-66-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-5 - art-66-7/par-4: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - art-66-7/par-4: 第六項 → 租税特別措置法 第六十六条の七第六項 (Article 66-7, paragraph (6)), art-66-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6 - art-66-7/par-4: 第一号 → 租税特別措置法 第六十六条の七第四項第一号 (Article 66-7, paragraph (4), item (i)), art-66-7/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-1 - art-66-7/par-4/item-1: 地方法人税法第六条第一項第三号 → e-Gov law 426AC0000000011, 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — not held in this collection - art-66-7/par-4/item-1: 同条第二項第二号 → e-Gov law 426AC0000000011, 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — not held in this collection - art-66-7/par-4/item-2: 地方税法第二十三条第一項第三号 → e-Gov law 325AC0000000226, 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — not held in this collection - art-66-7/par-4/item-2: 同法第一条第二項 → e-Gov law 325AC0000000226, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection - art-66-7/par-4/item-2: 同法第四条第二項 → e-Gov law 325AC0000000226, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-66-7/par-4/item-2: 第一号 → e-Gov law 325AC0000000226, 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — not held in this collection - art-66-7/par-4/item-2: 同法第七百三十四条第二項 → e-Gov law 325AC0000000226, 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — not held in this collection - art-66-7/par-4/item-2: 第二号 → e-Gov law 325AC0000000226, 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — not held in this collection - art-66-7/par-4/item-2: 同法第二百九十二条第一項第三号 → e-Gov law 325AC0000000226, 第二百九十二条第一項第三号 (Article 292, paragraph (1), item (iii)), art-292/par-1/item-3 — not held in this collection - art-66-7/par-5: 前項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-6: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-6: 同条第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - art-66-7/par-6: 前条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-7/par-6: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - art-66-7/par-7: 同法第六十九条の二 → 法人税法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/corporation-tax-act/art-69-2 · https://japanlaw.org/l/340AC0000000034/art-69-2 - art-66-7/par-7: 同法第七十条 → 法人税法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/corporation-tax-act/art-70 · https://japanlaw.org/l/340AC0000000034/art-70 - art-66-7/par-7: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-8: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-8/item-1: 法人税法第六十七条第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3 - art-66-7/par-8/item-1: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-8/item-2: 同項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-66-7/par-8/item-2: 同条第一項第一号 → 法人税法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-1 - art-66-7/par-8/item-2: 法人税法第七十二条第一項第二号 → 法人税法 第七十二条第一項第二号 (Article 72, paragraph (1), item (ii)), art-72/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-1/item-2 - art-66-7/par-8/item-2: 同条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1 - art-66-7/par-8/item-2: 第七十条 → 租税特別措置法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/special-taxation-measures-act/art-70 · https://japanlaw.org/l/332AC0000000026/art-70 - art-66-7/par-8/item-2: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-8/item-2: 第六十八条第三項 → 租税特別措置法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/art-68/par-3 - art-66-7/par-8/item-2: 第六十七条 → 租税特別措置法 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/special-taxation-measures-act/art-67 · https://japanlaw.org/l/332AC0000000026/art-67 - art-66-7/par-8/item-3: 同項第一号 → 法人税法 第七十四条第一項第一号 (Article 74, paragraph (1), item (i)), art-74/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-1 - art-66-7/par-8/item-3: 法人税法第七十四条第一項第二号 → 法人税法 第七十四条第一項第二号 (Article 74, paragraph (1), item (ii)), art-74/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-1/item-2 - art-66-7/par-8/item-3: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-9: 第四十二条の十二第七項 → 租税特別措置法 第四十二条の十二第七項 (Article 42-12, paragraph (7)), art-42-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-7 - art-66-7/par-9: 第四十二条の四の二第五項 → 租税特別措置法 第四十二条の四の二第五項 (Article 42-4-2, paragraph (5)), art-42-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-5 - art-66-7/par-9: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-9: 第四十二条の六第九項 → 租税特別措置法 第四十二条の六第九項 (Article 42-6, paragraph (9)), art-42-6/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-9 - art-66-7/par-9: 第四十二条の九第六項 → 租税特別措置法 第四十二条の九第六項 (Article 42-9, paragraph (6)), art-42-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-6 - art-66-7/par-9: 第四十二条の十二の二第三項 → 租税特別措置法 第四十二条の十二の二第三項 (Article 42-12-2, paragraph (3)), art-42-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-3 - art-66-7/par-9: 第四十二条の四第二十三項 → 租税特別措置法 第四十二条の四第二十三項 (Article 42-4, paragraph (23)), art-42-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23 - art-66-7/par-9: 同条第七項 → 租税特別措置法 第六十六条の七第七項 (Article 66-7, paragraph (7)), art-66-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7 - art-66-7/par-9: 第四十二条の十二の五第九項 → 租税特別措置法 第四十二条の十二の五第九項 (Article 42-12-5, paragraph (9)), art-42-12-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-9 - art-66-7/par-9: 第四十二条の十二の七第十一項 → 租税特別措置法 第四十二条の十二の七第十一項 (Article 42-12-7, paragraph (11)), art-42-12-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-11 - art-66-7/par-9: 第四十二条の十二の六第十七項 → 租税特別措置法 第四十二条の十二の六第十七項 (Article 42-12-6, paragraph (17)), art-42-12-6/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-17 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-17 - art-66-7/par-9: 第四十二条の十一第七項 → 租税特別措置法 第四十二条の十一第七項 (Article 42-11, paragraph (7)), art-42-11/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-7 - art-66-7/par-9: 第四十二条の十第六項 → 租税特別措置法 第四十二条の十第六項 (Article 42-10, paragraph (6)), art-42-10/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-6 - art-66-7/par-9: 第四十二条の十二の四第九項 → 租税特別措置法 第四十二条の十二の四第九項 (Article 42-12-4, paragraph (9)), art-42-12-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-9 - art-66-7/par-9: 第四十二条の十一の二第六項 → 租税特別措置法 第四十二条の十一の二第六項 (Article 42-11-2, paragraph (6)), art-42-11-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-6 - art-66-7/par-9: この項 → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9 - art-66-7/par-10: 地方法人税法第七条第一項 → e-Gov law 426AC0000000011, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - art-66-7/par-10: 同法第十一条 → e-Gov law 426AC0000000011, 第十一条 (Article 11), art-11 — not held in this collection - art-66-7/par-10: 第四項 → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - art-66-7/par-10: この項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-10: 第十二項 → 租税特別措置法 第六十六条の七第十二項 (Article 66-7, paragraph (12)), art-66-7/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12 - art-66-7/par-11: 地方法人税法第二条第十四号 → e-Gov law 426AC0000000011, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection - art-66-7/par-11: 同法第十七条第一項 → e-Gov law 426AC0000000011, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - art-66-7/par-11: 同法第二条第十五号 → e-Gov law 426AC0000000011, 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — not held in this collection - art-66-7/par-11: 前項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-12: 地方法人税法第十二条 → e-Gov law 426AC0000000011, 第十二条 (Article 12), art-12 — not held in this collection - art-66-7/par-12: 第十四条 → e-Gov law 426AC0000000011, 第十四条 (Article 14), art-14 — not held in this collection - art-66-7/par-12: 同法第十二条の二 → e-Gov law 426AC0000000011, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection - art-66-7/par-12: 同法第十三条 → e-Gov law 426AC0000000011, 第十三条 (Article 13), art-13 — not held in this collection - art-66-7/par-12: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-13: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-13/item-1: 地方法人税法第十七条第一項第二号 → e-Gov law 426AC0000000011, 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — not held in this collection - art-66-7/par-13/item-1: 同項第一号 → e-Gov law 426AC0000000011, 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — not held in this collection - art-66-7/par-13/item-1: 第十三条 → 租税特別措置法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-13 · https://japanlaw.org/l/332AC0000000026/art-13 - art-66-7/par-13/item-1: 第十一条 → 租税特別措置法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-11 · https://japanlaw.org/l/332AC0000000026/art-11 - art-66-7/par-13/item-1: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - art-66-7/par-13/item-2: 地方法人税法第十九条第一項第二号 → e-Gov law 426AC0000000011, 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — not held in this collection - art-66-7/par-13/item-2: 同項第一号 → e-Gov law 426AC0000000011, 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — not held in this collection - art-66-7/par-13/item-2: 第十項 → 租税特別措置法 第六十六条の七第十項 (Article 66-7, paragraph (10)), art-66-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 ## Cited by 39 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 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 第五十条第一項（外国税額の控除） — https://japanlaw.org/ja/reconstruction-funding-act/art-50/par-1 · https://japanlaw.org/l/423AC0000000117/art-50/par-1 - 租税特別措置法 第六十六条の六第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - 租税特別措置法 第六十六条の六第八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8 - 租税特別措置法 第六十六条の六第十項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10 - 租税特別措置法 第六十六条の七第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1 - 租税特別措置法 第六十六条の七第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2 - 租税特別措置法 第六十六条の七第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3 - 租税特別措置法 第六十六条の七第四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4 - 租税特別措置法 第六十六条の七第五項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-5 - 租税特別措置法 第六十六条の七第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6 - 租税特別措置法 第六十六条の七第七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7 - 租税特別措置法 第六十六条の七第八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8 - 租税特別措置法 第六十六条の七第八項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-1 - 租税特別措置法 第六十六条の七第八項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-2 - 租税特別措置法 第六十六条の七第八項第三号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-8/item-3 - 租税特別措置法 第六十六条の七第九項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9 - 租税特別措置法 第六十六条の七第十項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-10 - 租税特別措置法 第六十六条の七第十一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-11 - 租税特別措置法 第六十六条の七第十二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-12 - 租税特別措置法 第六十六条の七第十三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13 - 租税特別措置法 第六十六条の七第十三項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-1 - 租税特別措置法 第六十六条の七第十三項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-13/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-13/item-2 - 租税特別措置法 第六十六条の九第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9/par-1 - 租税特別措置法 附則第七十条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-3 - 租税特別措置法 附則第七十条第四項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-4 - 租税特別措置法 附則第八十九条第三項（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-3 - 租税特別措置法 附則第九十一条第五項（特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-5 - 租税特別措置法 附則第九十二条第三項（雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-3 - 租税特別措置法 附則第九十八条第二項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-2 - 租税特別措置法 附則第九十八条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-3 - 租税特別措置法 附則第九十八条第四項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-98/par-4 - 租税特別措置法 附則第五十八条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-3 - 租税特別措置法 附則第九十条第一項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-90/par-1 - 租税特別措置法 附則第九十条第二項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-90/par-2 - 租税特別措置法 附則第百二十六条第二項（内国法人の外国関係会社に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-2 - 租税特別措置法 附則第百二十六条第三項（内国法人の外国関係会社に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-126/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-3 - 租税特別措置法 附則第六十三条第二項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-2 - 租税特別措置法 附則第六十三条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-3 --- ## 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-20261007T211206-153, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-003, 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