# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条の八 (Article 66-8) - 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: 第六十六条の八 (Article 66-8) — address `art-66-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-66-8 - 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. --- ### 第六十六条の八 art-66-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8 **第一項** 内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける同法第二十三条第一項第一号に掲げる金額（以下この条において「剰余金の配当等の額」という。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-66-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 Where a domestic corporation has the amount listed in Article 23, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as the "amount of dividend of surplus, etc.") received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of that Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第二項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当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を控除した金額」とあるのは、「剰余金の配当等の額」とする。 art-66-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.". machine translation, not official **第三項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額のうち当該外国法人に係る特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-66-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. up to the specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第四項** 前三項に規定する特定課税対象金額とは、次に掲げる金額の合計額をいう。 art-66-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4 The specified taxable amount prescribed in the preceding three paragraphs means the sum of the following amounts: machine translation, not official **一** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度において第六十六条の六第一項、第八項又は第十項の規定により当該事業年度の所得の金額の計算上益金の額に算入されるもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数（内国法人が有する外国法人の株式の数又は出資の金額をいう。次号、次項及び第十項において同じ。）及び当該内国法人と当該外国法人との間の実質支配関係（同条第二項第五号に規定する実質支配関係をいう。次号及び第十項第二号において同じ。）の状況を勘案して政令で定めるところにより計算した金額 art-66-8/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-1 the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held directly by the domestic corporation in the foreign corporation (meaning the number of shares of or amount of capital contributions to a foreign corporation held by a domestic corporation; the same applies in the following item, the following paragraph and paragraph (10)) and the status of the relationship of substantive control between the domestic corporation and the foreign corporation (meaning the relationship of substantive control prescribed in paragraph (2), item (v) of that Article; the same applies in the following item and paragraph (10), item (ii)), out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that is included in gross profit in calculating the amount of income for the business year that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation, pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in that business year; machine translation, not official **二** 外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、内国法人が当該外国法人から剰余金の配当等の額を受ける日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において第六十六条の六第一項、第八項又は第十項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、当該内国法人の有する当該外国法人の直接保有の株式等の数及び当該内国法人と当該外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（前十年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。以下この条において「課税済金額」という。） art-66-8/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-2 the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held directly by the domestic corporation in the foreign corporation and the status of the relationship of substantive control between the domestic corporation and the foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the foreign corporation that was included in gross profit in calculating the amount of income for each business year that began within ten years before the first day of the business year that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this Article as "each business year within the preceding ten years"), pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding ten years (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding ten years (limited to the portion of the amount to which the provisions of the preceding three paragraphs were applied; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; hereinafter referred to in this Article as the "already-taxed amount"). machine translation, not official **第五項** 内国法人が適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）により被合併法人、分割法人、現物出資法人又は現物分配法人からその有する外国法人の直接保有の株式等の数の全部又は一部の移転を受けた場合には、当該内国法人の当該適格組織再編成の日（当該適格組織再編成が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）を含む事業年度以後の各事業年度における前項の規定の適用については、次の各号に掲げる適格組織再編成の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済金額とみなす。 art-66-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution (hereinafter referred to in this paragraph as a "qualified reorganization"), the transfer of the whole or part of the number of shares, etc. of a foreign corporation held directly by the merged corporation, the split corporation, the corporation making a capital contribution in kind or the corporation making a distribution in kind, with regard to the application of the provisions of the preceding paragraph in the business year that includes the date of the qualified reorganization (if the qualified reorganization is a distribution of all of the residual assets, the day following the date of determination of the residual assets) and each subsequent business year of the domestic corporation, the amount specified in each of the following items for the category of qualified reorganization listed in the relevant item, pursuant to the provisions of Cabinet Order, is deemed to be the already-taxed amount of the domestic corporation for each business year within the preceding ten years: machine translation, not official **一** 適格合併又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配に限る。以下この号において「適格合併等」という。）　当該適格合併等に係る被合併法人又は現物分配法人の合併等前十年内事業年度（適格合併等の日（当該適格合併等が残余財産の全部の分配である場合には、その残余財産の確定の日の翌日）前十年以内に開始した各事業年度をいう。）の課税済金額 art-66-8/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1 qualified merger or qualified in-kind distribution (for a qualified in-kind distribution, limited to a distribution of all of the residual assets; hereinafter referred to in this item as a "qualified merger, etc."): the already-taxed amount of the merged corporation or the corporation making a distribution in kind involved in the qualified merger, etc. for each business year within ten years before the merger, etc. (meaning each business year that began within ten years before the date of the qualified merger, etc. (if the qualified merger, etc. is a distribution of all of the residual assets, the day following the date of determination of the residual assets)); machine translation, not official **二** 適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この号及び次項において「適格分割等」という。）　当該適格分割等に係る分割法人、現物出資法人又は現物分配法人（同項において「分割法人等」という。）の分割等前十年内事業年度（適格分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度をいう。同項において同じ。）の課税済金額のうち、当該適格分割等により当該内国法人が移転を受けた当該外国法人の直接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 art-66-8/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2 qualified company split, qualified capital contribution in kind or qualified in-kind distribution (for a qualified in-kind distribution, excluding a distribution of all of the residual assets; hereinafter referred to in this item and the following paragraph as a "qualified company split, etc."): Any part of the already-taxed amount of the split corporation, corporation making a capital contribution in kind or corporation making a distribution in kind involved in the qualified company split, etc. (referred to in that paragraph as the "split corporation, etc.") for each business year within ten years before the company split, etc. (meaning each business year that commenced within ten years before the first day of the business year that includes the date of the qualified company split, etc.; the same applies in that paragraph), which is calculated pursuant to the method specified by Cabinet Order as the amount corresponding to the number of shares, etc. of the foreign corporation held directly that was transferred to the domestic corporation as a result of the qualified company split, etc., while taking into consideration the contents of the claim prescribed in Article 66-6, paragraph (1). machine translation, not official **第六項** 適格分割等に係る分割承継法人、被現物出資法人又は被現物分配法人（以下この項において「分割承継法人等」という。）が前項の規定の適用を受ける場合には、当該適格分割等に係る分割法人等の当該適格分割等の日を含む事業年度以後の各事業年度における第四項の規定の適用については、当該分割法人等の分割等前十年内事業年度の課税済金額のうち、前項の規定により当該分割承継法人等の前十年以内の各事業年度の課税済金額とみなされる金額は、ないものとする。 art-66-8/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6 Where the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind (hereinafter referred to in this paragraph as the "successor corporation in a split, etc.") involved in a qualified company split, etc. is subject to the provisions of the preceding paragraph, with regard to the application of the provisions of paragraph (4) in the business year that includes the date of the qualified company split, etc. and each subsequent business year of the split corporation, etc. involved in the qualified company split, etc., the amount, out of the already-taxed amount of the split corporation, etc. for each business year within ten years before the company split, etc., that is deemed to be the already-taxed amount of the successor corporation in a split, etc. for each business year within the preceding ten years pursuant to the provisions of the preceding paragraph is deemed not to exist. machine translation, not official **第七項** 内国法人が外国法人（法人税法第二十三条の二第一項に規定する外国子会社に該当するものを除く。以下この項において同じ。）から受ける剰余金の配当等の額がある場合には、当該剰余金の配当等の額（第一項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-66-8/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (excluding one that falls under the category of foreign subsidiary prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (1) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第八項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第一項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第二項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額についての同条第一項の規定の適用については、同項中「剰余金の配当等の額から当該剰余金の配当等の額に係る費用の額に相当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を控除した金額」とあるのは、「剰余金の配当等の額」とする。 art-66-8/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (1) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), with regard to the application of the provisions of paragraph (1) of that Article to the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (2) apply) up to the indirect specified taxable amount pertaining to the foreign corporation, the phrase "the amount obtained by deducting, from the amount of dividend of surplus, etc., the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount of expenses pertaining to that amount of dividend of surplus, etc." in that paragraph is deemed to be replaced with "the amount of dividend of surplus, etc.". machine translation, not official **第九項** 内国法人が外国法人から受ける剰余金の配当等の額（法人税法第二十三条の二第二項の規定の適用を受ける部分の金額に限る。以下この項において同じ。）がある場合には、当該剰余金の配当等の額（第三項の規定の適用を受ける部分の金額を除く。）のうち当該外国法人に係る間接特定課税対象金額に達するまでの金額は、当該内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-66-8/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 Where a domestic corporation has an amount of dividend of surplus, etc. received from a foreign corporation (limited to the portion of the amount to which the provisions of Article 23-2, paragraph (2) of the Corporation Tax Act apply; hereinafter the same applies in this paragraph), the portion of the amount of dividend of surplus, etc. (excluding the portion of the amount to which the provisions of paragraph (3) apply) up to the indirect specified taxable amount pertaining to the foreign corporation is not included in gross profit in calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第十項** 前三項に規定する間接特定課税対象金額とは、次に掲げる金額のうちいずれか少ない金額をいう。 art-66-8/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10 The indirect specified taxable amount prescribed in the preceding three paragraphs means whichever is the smaller of the following amounts: machine translation, not official **一** 内国法人が外国法人から剰余金の配当等の額を受ける日を含む当該内国法人の事業年度（以下この項において「配当事業年度」という。）開始の日前二年以内に開始した各事業年度（以下この項において「前二年以内の各事業年度」という。）のうち最も古い事業年度開始の日から配当事業年度終了の日までの期間において、当該外国法人が他の外国法人から受けた剰余金の配当等の額（当該他の外国法人の第六十六条の六第一項、第八項又は第十項の規定の適用に係る事業年度開始の日前に受けた剰余金の配当等の額として政令で定めるものを除く。）のうち、当該内国法人の有する当該外国法人の直接保有の株式等の数に対応する部分の金額として政令で定める金額（前二年以内の各事業年度において当該外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第十二項において「間接配当等」という。） art-66-8/par-10/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 the amount specified by Cabinet Order as the portion corresponding to the number of shares, etc. held directly by the domestic corporation in the foreign corporation, out of the amount of dividend of surplus, etc. received by the foreign corporation from another foreign corporation during the period from the first day of the earliest of the business years that began within two years before the first day of the business year of the domestic corporation that includes the day on which the domestic corporation receives the amount of dividend of surplus, etc. from the foreign corporation (hereinafter referred to in this paragraph as the "dividend business year") (those business years hereinafter referred to in this paragraph as "each business year within the preceding two years") to the end of the dividend business year (excluding the amount specified by Cabinet Order as the amount of dividend of surplus, etc. received before the first day of the business year of the other foreign corporation to which the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) apply) (if there is an amount of dividend of surplus, etc. received from the foreign corporation in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; referred to in paragraph (12) as "indirect dividends, etc."); machine translation, not official **二** 次に掲げる金額の合計額 art-66-8/par-10/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2 the sum of the following amounts: machine translation, not official **イ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、配当事業年度において第六十六条の六第一項、第八項又は第十項の規定により配当事業年度の所得の金額の計算上益金の額に算入されるもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数（内国法人が外国法人を通じて間接に有するものとして政令で定める他の外国法人の株式の数又は出資の金額をいう。ロにおいて同じ。）及び当該内国法人と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額 art-66-8/par-10/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-1 the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation (meaning the number of shares of or amount of capital contributions to another foreign corporation specified by Cabinet Order as being held indirectly by a domestic corporation through a foreign corporation; the same applies in (b)) and the status of the relationship of substantive control between the domestic corporation and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that is included in gross profit in calculating the amount of income for the dividend business year pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in the dividend business year; machine translation, not official **ロ** 前号の他の外国法人に係る課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額で、前二年以内の各事業年度において第六十六条の六第一項、第八項又は第十項の規定により前二年以内の各事業年度の所得の金額の計算上益金の額に算入されたもののうち、同号の内国法人の有する当該他の外国法人の間接保有の株式等の数及び当該内国法人と当該他の外国法人との間の実質支配関係の状況を勘案して政令で定めるところにより計算した金額（前二年以内の各事業年度において同号の外国法人から受けた剰余金の配当等の額（前三項の規定の適用を受けた金額のうち、当該外国法人が当該他の外国法人から受けた剰余金の配当等の額に対応する部分の金額に限る。以下この号において同じ。）がある場合には、当該剰余金の配当等の額に相当する金額を控除した残額。第十二項において「間接課税済金額」という。） art-66-8/par-10/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-2 the amount calculated pursuant to the provisions of Cabinet Order, by taking into consideration the number of shares, etc. held indirectly by the domestic corporation referred to in that item in the other foreign corporation and the status of the relationship of substantive control between the domestic corporation and the other foreign corporation, out of the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. pertaining to the other foreign corporation referred to in the preceding item that was included in gross profit in calculating the amount of income for each business year within the preceding two years pursuant to the provisions of Article 66-6, paragraph (1), paragraph (8) or paragraph (10) in each business year within the preceding two years (if there is an amount of dividend of surplus, etc. received from the foreign corporation referred to in that item in each business year within the preceding two years (limited to the portion, out of the amount to which the provisions of the preceding three paragraphs were applied, corresponding to the amount of dividend of surplus, etc. received by the foreign corporation from the other foreign corporation; hereinafter the same applies in this item), the balance remaining after deducting the amount equivalent to that amount of dividend of surplus, etc.; referred to in paragraph (12) as the "indirectly taxed amount"). machine translation, not official **第十一項** 第五項及び第六項の規定は、第七項から前項まで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。 第五項 直接保有の株式等の数の 第十項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）の 前項 第十項 前十年以内の各事業年度の課税済金額 前二年以内の各事業年度（同項第一号に規定する前二年以内の各事業年度をいう。次項において同じ。）の間接配当等（第十項第一号に規定する間接配当等をいう。以下この項及び次項において同じ。）又は間接課税済金額（第十項第二号ロに規定する間接課税済金額をいう。以下この項及び次項において同じ。） 第五項第一号 合併等前十年内事業年度 合併等前二年内事業年度 前十年以内 前二年以内 課税済金額 間接配当等又は間接課税済金額 第五項第二号 分割等前十年内事業年度 分割等前二年内事業年度 前十年以内 前二年以内 課税済金額 間接配当等又は間接課税済金額 直接保有の株式等の数 間接保有の株式等の数 第六項 前項 第十一項において準用する前項 第四項 第十項 分割等前十年内事業年度の課税済金額 分割等前二年内事業年度の間接配当等又は間接課税済金額 前十年以内の各事業年度の課税済金額 前二年以内の各事業年度の間接配当等又は間接課税済金額 art-66-8/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-11 The provisions of paragraph (5) and paragraph (6) apply mutatis mutandis in the case where the provisions of paragraph (7) through the preceding paragraph apply. In this case, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (5) number of shares, etc. held directly number of shares, etc. held indirectly prescribed in paragraph (10), item (ii), (a) (hereinafter referred to in this paragraph as the "number of shares, etc. held indirectly") the preceding paragraph paragraph (10) already-taxed amount for each business year within the preceding ten years indirect dividends, etc. (meaning indirect dividends, etc. prescribed in paragraph (10), item (i); hereinafter the same applies in this paragraph and the following paragraph) or indirectly taxed amount (meaning the indirectly taxed amount prescribed in paragraph (10), item (ii), (b); hereinafter the same applies in this paragraph and the following paragraph) for each business year within the preceding two years (meaning each business year within the preceding two years prescribed in item (i) of that paragraph; the same applies in the following paragraph) Paragraph (5), item (i) business year within ten years before the merger, etc. business year within two years before the merger, etc. within ten years within two years already-taxed amount indirect dividends, etc. or indirectly taxed amount Paragraph (5), item (ii) business year within ten years before the company split, etc. business year within two years before the company split, etc. within ten years within two years already-taxed amount indirect dividends, etc. or indirectly taxed amount number of shares, etc. held directly number of shares, etc. held indirectly Paragraph (6) the preceding paragraph the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11) paragraph (4) paragraph (10) already-taxed amount for each business year within ten years before the company split, etc. indirect dividends, etc. or indirectly taxed amount for each business year within two years before the company split, etc. already-taxed amount for each business year within the preceding ten years indirect dividends, etc. or indirectly taxed amount for each business year within the preceding two years machine translation, not official **第十二項** 第一項から第三項まで及び第七項から第九項までの規定は、課税済金額又は間接配当等若しくは間接課税済金額に係る事業年度のうち最も古い事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書の提出があり、かつ、第一項から第三項まで及び第七項から第九項までの規定の適用を受けようとする事業年度の確定申告書等、修正申告書又は更正請求書にこれらの規定により益金の額に算入されない剰余金の配当等の額及びそ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、これらの規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。 art-66-8/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12 The provisions of paragraphs (1) through (3) and paragraphs (7) through (9) apply only if a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act has been filed for each business year from the earliest of the business years pertaining to the already-taxed amount or the indirect dividends, etc. or indirectly taxed amount onward, and a document stating the amount of dividend of surplus, etc. that is not included in gross profit pursuant to those provisions and the details of its calculation is attached to the final return, etc., amended return or written request for reassessment for the business year for which the domestic corporation seeks to apply the provisions of paragraphs (1) through (3) and paragraphs (7) through (9). In this case, the amount that is not included in gross profit pursuant to those provisions is limited to the amount stated as such amount. machine translation, not official **第十三項** 第一項若しくは第三項又は第七項若しくは第九項の規定の適用がある場合における法人税法の規定の適用については、同法第六十七条第三項第三号中「益金不算入）」とあるのは、「益金不算入）又は租税特別措置法第六十六条の八（内国法人の外国関係会社に係る所得の課税の特例）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。 art-66-8/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-13 With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (1) or paragraph (3) or paragraph (7) or paragraph (9) apply, the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) or Article 66-8 (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order. machine translation, not official **第十四項** 第二項又は第八項の規定の適用がある場合における法人税法の規定の適用については、同法第三十九条の二中「を除く」とあるのは「並びに租税特別措置法第六十六条の八第二項及び第八項（内国法人の外国関係会社に係る所得の課税の特例）の規定の適用を受ける部分の金額を除く」と、同法第六十七条第三項第三号中「益金不算入）」とあるのは「益金不算入）（租税特別措置法第六十六条の八第二項又は第八項（内国法人の外国関係会社に係る所得の課税の特例）の規定により読み替えて適用する場合を含む。）」とするほか、利益積立金額の計算に関し必要な事項は、政令で定める。 art-66-8/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-14 With regard to the application of the provisions of the Corporation Tax Act in the case where the provisions of paragraph (2) or paragraph (8) apply, the phrase "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply" in Article 39-2 of that Act is deemed to be replaced with "excluding the portion of the amount to which the provisions of Article 23-2, paragraph (2) apply and the portion of the amount to which the provisions of Article 66-8, paragraph (2) and paragraph (8) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation apply", and the phrase "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries)" in Article 67, paragraph (3), item (iii) of that Act is deemed to be replaced with "Article 23-2 (Exclusion from Gross Profit of Dividends Received from Foreign Subsidiaries) (including as applied by replacing the terms pursuant to the provisions of Article 66-8, paragraph (2) or paragraph (8) (Special Provisions on Taxation on Income from the Foreign Affiliated Company of a Domestic Corporation) of the Act on Special Measures Concerning Taxation)", and other necessary matters concerning the calculation of the amount of revenue reserves are specified by Cabinet Order. machine translation, not official --- ## Cites - art-66-8/par-1: 法人税法第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-66-8/par-1: 同法第二十三条第一項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-66-8/par-1: この条 → 租税特別措置法 第六十六条の八 (Article 66-8), art-66-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8 - art-66-8/par-1: この項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-2: 法人税法第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-66-8/par-2: この項 → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-3: 法人税法第二十三条の二第二項 → 法人税法 第二十三条の二第二項 (Article 23-2, paragraph (2)), art-23-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-2 - art-66-8/par-3: この項 → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-4: 前三項 → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-4: 前三項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-4: 前三項 → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-4/item-1: 同条第二項第五号 → 租税特別措置法 第六十六条の六第二項第五号 (Article 66-6, paragraph (2), item (v)), art-66-6/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-5 - art-66-8/par-4/item-1: 第十項 → 租税特別措置法 第六十六条の八第十項 (Article 66-8, paragraph (10)), art-66-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10 - art-66-8/par-4/item-1: 第十項第二号 → 租税特別措置法 第六十六条の八第十項第二号 (Article 66-8, paragraph (10), item (ii)), art-66-8/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2 - art-66-8/par-4/item-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-66-8/par-4/item-1: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-4/item-1: 次項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 - art-66-8/par-4/item-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-66-8/par-4/item-1: 次号 → 租税特別措置法 第六十六条の八第四項第二号 (Article 66-8, paragraph (4), item (ii)), art-66-8/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-2 - art-66-8/par-4/item-2: 前三項 → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-4/item-2: この条 → 租税特別措置法 第六十六条の八 (Article 66-8), art-66-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8 - art-66-8/par-4/item-2: 前三項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-4/item-2: 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-66-8/par-4/item-2: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-4/item-2: 前三項 → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-4/item-2: 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-66-8/par-4/item-2: この号 → 租税特別措置法 第六十六条の八第四項第二号 (Article 66-8, paragraph (4), item (ii)), art-66-8/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-2 - art-66-8/par-5: 前項 → 租税特別措置法 第六十六条の八第四項 (Article 66-8, paragraph (4)), art-66-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4 - art-66-8/par-5: この項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 - art-66-8/par-5/item-1: この号 → 租税特別措置法 第六十六条の八第五項第一号 (Article 66-8, paragraph (5), item (i)), art-66-8/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1 - art-66-8/par-5/item-2: この号 → 租税特別措置法 第六十六条の八第五項第二号 (Article 66-8, paragraph (5), item (ii)), art-66-8/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2 - art-66-8/par-5/item-2: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-5/item-2: 次項 → 租税特別措置法 第六十六条の八第六項 (Article 66-8, paragraph (6)), art-66-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6 - art-66-8/par-6: 第四項 → 租税特別措置法 第六十六条の八第四項 (Article 66-8, paragraph (4)), art-66-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4 - art-66-8/par-6: 前項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 - art-66-8/par-6: この項 → 租税特別措置法 第六十六条の八第六項 (Article 66-8, paragraph (6)), art-66-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6 - art-66-8/par-7: 法人税法第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-66-8/par-7: 第一項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-7: この項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-8: 法人税法第二十三条の二第一項 → 法人税法 第二十三条の二第一項 (Article 23-2, paragraph (1)), art-23-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - art-66-8/par-8: 第二項 → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-8: この項 → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - art-66-8/par-9: 法人税法第二十三条の二第二項 → 法人税法 第二十三条の二第二項 (Article 23-2, paragraph (2)), art-23-2/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-2 - art-66-8/par-9: この項 → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-9: 第三項 → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-10: 前三項 → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-10: 前三項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-10: 前三項 → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - art-66-8/par-10/item-1: この号 → 租税特別措置法 第六十六条の八第十項第一号 (Article 66-8, paragraph (10), item (i)), art-66-8/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 - art-66-8/par-10/item-1: この項 → 租税特別措置法 第六十六条の八第十項 (Article 66-8, paragraph (10)), art-66-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10 - art-66-8/par-10/item-1: 前三項 → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-10/item-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-66-8/par-10/item-1: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-10/item-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-66-8/par-10/item-1: 前三項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-10/item-1: 前三項 → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - art-66-8/par-10/item-1: 第十二項 → 租税特別措置法 第六十六条の八第十二項 (Article 66-8, paragraph (12)), art-66-8/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12 - art-66-8/par-10/item-2/sub-1: 前号 → 租税特別措置法 第六十六条の八第十項第一号 (Article 66-8, paragraph (10), item (i)), art-66-8/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 - art-66-8/par-10/item-2/sub-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-66-8/par-10/item-2/sub-1: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-10/item-2/sub-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-66-8/par-10/item-2/sub-2: 前号 → 租税特別措置法 第六十六条の八第十項第一号 (Article 66-8, paragraph (10), item (i)), art-66-8/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 - art-66-8/par-10/item-2/sub-2: 前三項 → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-10/item-2/sub-2: この号 → 租税特別措置法 第六十六条の八第十項第二号 (Article 66-8, paragraph (10), item (ii)), art-66-8/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2 - art-66-8/par-10/item-2/sub-2: 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-66-8/par-10/item-2/sub-2: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - art-66-8/par-10/item-2/sub-2: 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-66-8/par-10/item-2/sub-2: 前三項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-10/item-2/sub-2: 前三項 → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - art-66-8/par-10/item-2/sub-2: 第十二項 → 租税特別措置法 第六十六条の八第十二項 (Article 66-8, paragraph (12)), art-66-8/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12 - art-66-8/par-11: 第五項第二号 → 租税特別措置法 第六十六条の八第五項第二号 (Article 66-8, paragraph (5), item (ii)), art-66-8/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2 - art-66-8/par-11: 第十項第一号 → 租税特別措置法 第六十六条の八第十項第一号 (Article 66-8, paragraph (10), item (i)), art-66-8/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 - art-66-8/par-11: 第十一項 → 租税特別措置法 第六十六条の八第十一項 (Article 66-8, paragraph (11)), art-66-8/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-11 - art-66-8/par-11: 前項 → 租税特別措置法 第六十六条の八第十項 (Article 66-8, paragraph (10)), art-66-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10 - art-66-8/par-11: 第十項第二号 → 租税特別措置法 第六十六条の八第十項第二号 (Article 66-8, paragraph (10), item (ii)), art-66-8/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2 - art-66-8/par-11: 前項 → 租税特別措置法 第六十六条の八第四項 (Article 66-8, paragraph (4)), art-66-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4 - art-66-8/par-11: 第五項 → 租税特別措置法 第六十六条の八第五項 (Article 66-8, paragraph (5)), art-66-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 - art-66-8/par-11: 第七項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-11: 第五項第一号 → 租税特別措置法 第六十六条の八第五項第一号 (Article 66-8, paragraph (5), item (i)), art-66-8/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1 - art-66-8/par-11: 第六項 → 租税特別措置法 第六十六条の八第六項 (Article 66-8, paragraph (6)), art-66-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6 - art-66-8/par-12: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31 - art-66-8/par-12: 第一項から第三項まで → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-12: 第一項から第三項まで → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-12: 第七項から第九項まで → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-12: 第一項から第三項まで → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-12: 第七項から第九項まで → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-12: 第七項から第九項まで → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - art-66-8/par-13: 同法第六十七条第三項第三号 → 法人税法 第六十七条第三項第三号 (Article 67, paragraph (3), item (iii)), art-67/par-3/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-3 - art-66-8/par-13: 租税特別措置法第六十六条の八 → 租税特別措置法 第六十六条の八 (Article 66-8), art-66-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8 - art-66-8/par-13: 第一項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - art-66-8/par-13: 第九項 → 租税特別措置法 第六十六条の八第九項 (Article 66-8, paragraph (9)), art-66-8/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - art-66-8/par-13: 第三項 → 租税特別措置法 第六十六条の八第三項 (Article 66-8, paragraph (3)), art-66-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - art-66-8/par-13: 第七項 → 租税特別措置法 第六十六条の八第七項 (Article 66-8, paragraph (7)), art-66-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - art-66-8/par-14: 同法第三十九条の二 → 法人税法 第三十九条の二 (Article 39-2), art-39-2 — https://japanlaw.org/ja/corporation-tax-act/art-39-2 · https://japanlaw.org/l/340AC0000000034/art-39-2 - art-66-8/par-14: 同法第六十七条第三項第三号 → 法人税法 第六十七条第三項第三号 (Article 67, paragraph (3), item (iii)), art-67/par-3/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-3 - art-66-8/par-14: 第二項 → 租税特別措置法 第六十六条の八第二項 (Article 66-8, paragraph (2)), art-66-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - art-66-8/par-14: 第八項 → 租税特別措置法 第六十六条の八第八項 (Article 66-8, paragraph (8)), art-66-8/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 ## Cited by 45 provisions cite this one. No official source publishes this direction. - 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 第六十六条の八第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - 租税特別措置法 第六十六条の八第二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-2 - 租税特別措置法 第六十六条の八第三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-3 - 租税特別措置法 第六十六条の八第四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4 - 租税特別措置法 第六十六条の八第四項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-1 - 租税特別措置法 第六十六条の八第四項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-4/item-2 - 租税特別措置法 第六十六条の八第五項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5 - 租税特別措置法 第六十六条の八第五項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-1 - 租税特別措置法 第六十六条の八第五項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-5/item-2 - 租税特別措置法 第六十六条の八第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-6 - 租税特別措置法 第六十六条の八第七項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-7 - 租税特別措置法 第六十六条の八第八項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-8 - 租税特別措置法 第六十六条の八第九項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-9 - 租税特別措置法 第六十六条の八第十項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10 - 租税特別措置法 第六十六条の八第十項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-1 - 租税特別措置法 第六十六条の八第十項第二号イ — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-1 - 租税特別措置法 第六十六条の八第十項第二号ロ — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-10/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-10/item-2/sub-2 - 租税特別措置法 第六十六条の八第十一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-11 - 租税特別措置法 第六十六条の八第十二項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12 - 租税特別措置法 第六十六条の八第十三項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-13 - 租税特別措置法 第六十六条の八第十四項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-14 - 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 第六十六条の九の四第四項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-4/item-1 - 租税特別措置法 第六十六条の九の四第五項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-5 - 租税特別措置法 第六十六条の九の四第九項第二号イ — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-9/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-9/item-2/sub-1 - 租税特別措置法 第六十六条の九の四第十項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-10 - 租税特別措置法 第六十七条の十四第三項（特定目的会社に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-14/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-3 - 租税特別措置法 第六十七条の十五第三項（投資法人に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-15/par-3 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-3 - 租税特別措置法 第六十八条の三の二第三項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-3 - 租税特別措置法 第六十八条の三の三第三項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-3 - 租税特別措置法 附則第五十八条第四項（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-4311-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-4 - 租税特別措置法 附則第百二十六条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-4 - 租税特別措置法 附則第百二十六条第五項（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-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-5 - 租税特別措置法 附則第百二十六条第六項（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-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-6 - 租税特別措置法 附則第百二十六条第七項（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-7 - 租税特別措置法 附則第百二十六条第八項（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-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-8 - 租税特別措置法 附則第百二十六条第九項（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-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-9 - 租税特別措置法 附則第百二十六条第十項（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-126/par-10 - 租税特別措置法 附則第百二十七条第三項（特殊関係株主等である内国法人に係る外国関係法人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-127/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-3 - 租税特別措置法 附則第百二十七条第六項（特殊関係株主等である内国法人に係る外国関係法人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-127/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-6 - 租税特別措置法 附則第百二十七条第七項（特殊関係株主等である内国法人に係る外国関係法人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-127/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127/par-7 - 租税特別措置法 附則第五十六条第一項（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-5031-11/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56/par-1 --- ## 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-20261007T211206-154, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, 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