# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四節の二 (Chapter 2, Section 4-2)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四節の二 (Chapter 2, Section 4-2) — address `ch-2/sec-4-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-2/sec-4-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-2
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 第四節の二　内部取引に係る課税の特例等 — Section 4-2 Special Provisions on Taxation on Internal Dealings, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-2/sec-4-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-2/sec-4-2 · https://japanlaw.org/l/332AC0000000026/ch-2/sec-4-2</sup>

### 第四十条の三の三（非居住者の内部取引に係る課税の特例） — Special Provisions on Taxation on Internal Dealings of Nonresidents
<sup>caption: machine translation, not official</sup>
<sup>art-40-3-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3</sup>

  **第一項**  恒久的施設を有する非居住者の平成二十九年以後の各年において、当該非居住者の事業場等（所得税法第百六十一条第一項第一号に規定する事業場等をいう。第五項及び第二十六項において同じ。）と恒久的施設との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額（第二十二項及び第二十三項において「内部取引価格」という。）が独立企業間価格と異なることにより、当該非居住者の各年分の同法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により準じて計算した同法第二条第一項第二十二号に規定する各種所得の金額の計算上、収入金額とすべき金額若しくは総収入金額に算入すべき金額が過少となるとき、又は必要経費に算入すべき金額若しくは支出した金額に算入すべき金額が過大となるときは、当該非居住者のその年分の同法第百六十四条第一項第一号イに掲げる国内源泉所得に係る所得に係る同法その他所得税に関する法令の規定の適用については、当該内部取引は、独立企業間価格によるものとする。
  <sup>art-40-3-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1</sup>
  In each year from 2017 onward of a nonresident who has a permanent establishment, where, because the amount set as the amount of consideration (referred to as the "internal dealing price" in paragraphs (22) and (23)) for an internal dealing prescribed in Article 161, paragraph (1), item (i) of the Income Tax Act (referred to as an "internal dealing" in this Article) between a place of business or similar place of that nonresident (meaning a place of business or similar place prescribed in that item; the same applies in paragraphs (5) and (26)) and the permanent establishment differs from the arm's length price, the amount to be included in revenue or the amount to be included in gross revenue is understated, or the amount to be included in necessary expenses or the amount to be included in the amount of expenditures is overstated, in calculating the amount of each type of income prescribed in Article 2, paragraph (1), item (xxii) of that Act, calculated mutatis mutandis pursuant to the provisions of Article 165, paragraph (1) of that Act, with regard to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for each year, then with regard to the application of the provisions of that Act and other laws and regulations concerning income tax with respect to the income pertaining to the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, that internal dealing is deemed to have been conducted at the arm's length price.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定する独立企業間価格とは、内部取引が次の各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該内部取引の内容及び当該内部取引の当事者が果たす機能その他の事情を勘案して、当該内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額をいう。
  <sup>art-40-3-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2</sup>
  The arm's length price prescribed in the preceding paragraph means the amount calculated by the method that is most appropriate for calculating the amount that should be the amount of consideration for an internal dealing if that internal dealing were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing, the functions performed by the parties to that internal dealing, and other circumstances, from among the methods specified in the following items according to the category of transaction listed in each of those items into which that internal dealing falls:
  <sup>machine translation, not official</sup>

    **一**  棚卸資産（所得税法第二条第一項第十六号に規定する棚卸資産をいう。以下この号において同じ。）の販売又は購入　次に掲げる方法
    <sup>art-40-3-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1</sup>
    sale or purchase of inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act; the same applies hereinafter in this item): the following methods:
    <sup>machine translation, not official</sup>

      **イ**  独立価格比準法（特殊の関係として政令で定める関係（ロ及び第七項において「特殊の関係」という。）にない売手と買手が、内部取引に係る棚卸資産と同種の棚卸資産を当該内部取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該内部取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-40-3-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-1</sup>
      comparable uncontrolled price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount equivalent to the amount of the consideration for a transaction wherein a seller and a buyer who do not have a relationship specified by Cabinet Order as a special relationship (referred to as a "special relationship" in (b) and paragraph (7)) with each other have sold or bought inventory of the same type as the inventory pertaining to the internal dealing, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the internal dealing (in the case where such inventory of the same type has been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the internal dealing, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
      <sup>machine translation, not official</sup>

      **ロ**  再販売価格基準法（内部取引に係る棚卸資産の買手が特殊の関係にない者に対して当該棚卸資産を販売した対価の額（ロにおいて「再販売価格」という。）から通常の利潤の額（当該再販売価格に政令で定める通常の利益率を乗じて計算した金額をいう。）を控除して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-40-3-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-2</sup>
      resale price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory involved in the internal dealing for having sold the inventory to a person with no special relationship thereto (referred to as the "resale price" in (b)), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
      <sup>machine translation, not official</sup>

      **ハ**  原価基準法（内部取引に係る棚卸資産の売手の購入、製造その他の行為による取得の原価の額に通常の利潤の額（当該原価の額に政令で定める通常の利益率を乗じて計算した金額をいう。）を加算して計算した金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
      <sup>art-40-3-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-3</sup>
      cost plus method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory involved in the internal dealing for having acquired the inventory by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
      <sup>machine translation, not official</sup>

      **ニ**  イからハまでに掲げる方法に準ずる方法その他政令で定める方法
      <sup>art-40-3-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1/sub-4</sup>
      a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **二**  前号に掲げる取引以外の取引　同号イからニまでに掲げる方法と同等の方法
    <sup>art-40-3-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-2</sup>
    transactions other than those listed in the preceding item: methods equivalent to the methods listed in (a) through (d) of that item.
    <sup>machine translation, not official</sup>

  **第三項**  その年において内部取引がある非居住者は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、その年分の所得税に係る確定申告期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
  <sup>art-40-3-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3</sup>
  A nonresident who has an internal dealing in a year must prepare or obtain, by the due date for filing a tax return for income tax for that year, the documents specified by Order of the Ministry of Finance as documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to that internal dealing (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; the same applies hereinafter in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must retain them pursuant to the provisions of Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第四項**  非居住者のその年の前年の内部取引（当該非居住者がその年において恒久的施設を有することとなつた場合には、その年の内部取引）が次のいずれにも該当する場合又はその年の前年の内部取引がない場合として政令で定める場合には、当該非居住者のその年の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
  <sup>art-40-3-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4</sup>
  With regard to the documents found to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of a nonresident in a year, the provisions of the preceding paragraph do not apply where the internal dealings of that nonresident in the year preceding that year (where that nonresident has come to have a permanent establishment in that year, the internal dealings in that year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no internal dealings in the year preceding that year:
  <sup>machine translation, not official</sup>

    **一**  内部取引の対価の額とした額の合計額が五十億円未満であること。
    <sup>art-40-3-3/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4/item-1</sup>
    the total of the amounts set as the amount of consideration for internal dealings is less than 5 billion yen;
    <sup>machine translation, not official</sup>

    **二**  内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号及び次項において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
    <sup>art-40-3-3/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4/item-2</sup>
    the total of the amounts set as the amount of consideration for internal dealings (limited to those equivalent to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; the same applies hereinafter in this item and the following paragraph) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or to transactions similar thereto) is less than 300 million yen.
    <sup>machine translation, not official</sup>

  **第五項**  恒久的施設を有する非居住者の各年における当該非居住者の事業場等と恒久的施設との間の特定無形資産内部取引（内部取引のうち、特定無形資産（内部取引の時において評価することが困難な無形資産として政令で定めるものをいう。以下この項において同じ。）の譲渡若しくは貸付け（特定無形資産に係る権利の設定その他他の者に特定無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものをいう。以下この項において同じ。）について、当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項（当該特定無形資産内部取引の時に当該非居住者が予測したものに限る。）についてその内容と相違する事実が判明した場合には、税務署長は、第二項各号に掲げる取引のいずれに該当するかに応じ当該各号に定める方法のうち、当該特定無形資産内部取引の内容及び当該特定無形資産内部取引の当事者が果たす機能その他の事情（当該相違する事実及びその相違することとなつた事由の発生の可能性（当該特定無形資産内部取引の時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を含む。）を勘案して、当該特定無形資産内部取引が独立の事業者の間で通常の取引の条件に従つて行われるとした場合に当該特定無形資産内部取引の対価の額とされるべき額を算定するための最も適切な方法により算定した金額を第一項に規定する独立企業間価格とみなして、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき同項第四十三号に規定する更正（以下この条において「更正」という。）又は同項第四十四号に規定する決定（第九項、第十一項及び第二十二項において「決定」という。）をすることができる。ただし、当該特定無形資産内部取引の対価の額とした額とこの項本文の規定を適用したならば第一項に規定する独立企業間価格とみなされる金額とが著しく相違しない場合として政令で定める場合に該当するときは、この限りでない。
  <sup>art-40-3-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5</sup>
  Where, with regard to an internal dealing in specified intangible assets (meaning, among internal dealings, those equivalent to the transfer or lending of a specified intangible asset (meaning an intangible asset specified by Cabinet Order as one that is difficult to value at the time of the internal dealing; the same applies hereinafter in this paragraph) (including the creation of rights pertaining to a specified intangible asset and any other act of having another person use a specified intangible asset), or to transactions similar thereto; the same applies hereinafter in this paragraph) between a place of business or similar place of a nonresident who has a permanent establishment and the permanent establishment in each year, facts that differ from the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets (limited to those that the nonresident predicted at the time of that internal dealing in specified intangible assets) have come to light, the district director may make a reassessment prescribed in Article 2, paragraph (1), item (xliii) of the Income Tax Act (referred to as a "reassessment" in this Article) or a determination prescribed in item (xliv) of that paragraph (referred to as a "determination" in paragraphs (9), (11) and (22)) with regard to the amount calculated in accordance with the provisions of Article 22 of that Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by deeming the amount calculated by the method most appropriate for calculating the amount that should be the amount of consideration for that internal dealing in specified intangible assets if that internal dealing in specified intangible assets were conducted between independent enterprises under normal transaction terms, taking into account the details of that internal dealing in specified intangible assets, the functions performed by the parties to that internal dealing in specified intangible assets, and other circumstances (including those differing facts and the probability of occurrence of the cause of that discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time of that internal dealing in specified intangible assets)), from among the methods specified in the items of paragraph (2) according to the category of transaction listed in each of those items into which it falls, to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply in the case specified by Cabinet Order as a case where the amount set as the amount of consideration for that internal dealing in specified intangible assets does not significantly differ from the amount that would be deemed to be the arm's length price prescribed in paragraph (1) if the provisions of the main clause of this paragraph were applied.
  <sup>machine translation, not official</sup>

  **第六項**  前項本文の規定は、非居住者が同項の特定無形資産内部取引に係る次に掲げる事項の全てを記載した書類（その作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。）を作成し、又は取得している場合には、適用しない。
  <sup>art-40-3-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6</sup>
  The provisions of the main clause of the preceding paragraph do not apply where a nonresident has prepared or obtained documents stating all of the following matters pertaining to the internal dealing in specified intangible assets referred to in that paragraph (including, where an electronic or magnetic record has been prepared in lieu of preparing those documents, that electronic or magnetic record):
  <sup>machine translation, not official</sup>

    **一**  当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項（当該特定無形資産内部取引の時に当該非居住者が予測したものに限る。次号において同じ。）の内容として財務省令で定める事項
    <sup>art-40-3-3/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-1</sup>
    the matters specified by Order of the Ministry of Finance as the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets (limited to those that that nonresident predicted at the time of that internal dealing in specified intangible assets; the same applies in the following item);
    <sup>machine translation, not official</sup>

    **二**  当該特定無形資産内部取引の対価の額とした額を算定するための前提となつた事項についてその内容と相違する事実が判明した場合におけるその相違することとなつた事由（以下この号において「相違事由」という。）が災害その他これに類するものであるために当該特定無形資産内部取引の時に当該非居住者がその発生を予測することが困難であつたこと、又は当該相違事由の発生の可能性（当該特定無形資産内部取引の時における客観的な事実に基づいて計算されたものであることその他の政令で定める要件を満たすものに限る。）を勘案して当該非居住者が当該特定無形資産内部取引の対価の額とした額を算定していたこと。
    <sup>art-40-3-3/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-2</sup>
    the fact that, where facts that differ from the details of the matters that formed the basis for calculating the amount set as the amount of consideration for that internal dealing in specified intangible assets have come to light, it was difficult for that nonresident to predict, at the time of that internal dealing in specified intangible assets, the occurrence of the cause of that discrepancy (referred to as the "cause of discrepancy" in this item) because it was a disaster or other similar event, or the fact that that nonresident had calculated the amount set as the amount of consideration for that internal dealing in specified intangible assets by taking into account the probability of occurrence of that cause of discrepancy (limited to a probability that satisfies the requirements specified by Cabinet Order, such as having been calculated based on objective facts at the time of that internal dealing in specified intangible assets).
    <sup>machine translation, not official</sup>

  **第七項**  第五項本文の規定は、非居住者に係る同項の特定無形資産内部取引に係る判定期間（当該非居住者と特殊の関係にない者から受ける同項の特定無形資産の使用その他の行為による収入が最初に生じた日（その日が当該特定無形資産内部取引が行われた日前である場合には、当該特定無形資産内部取引が行われた日）の属する年の一月一日から五年を経過する日までの期間をいう。以下この項において同じ。）に当該特定無形資産の使用その他の行為により生ずることが予測された利益の額と当該判定期間に当該特定無形資産の使用その他の行為により生じた利益の額とが著しく相違しない場合として政令で定める場合に該当するときは、当該判定期間を経過する日後において、当該特定無形資産内部取引については、適用しない。
  <sup>art-40-3-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7</sup>
  Where the amount of profit that was predicted to arise from the use of, or other acts concerning, the specified intangible asset referred to in paragraph (5) during the determination period pertaining to an internal dealing in specified intangible assets referred to in that paragraph of a nonresident (meaning the period from January 1 of the year that includes the day on which revenue from the use of, or other acts concerning, that specified intangible asset received from a person who has no special relationship with that nonresident first arose (where that day is before the day on which that internal dealing in specified intangible assets was conducted, the day on which that internal dealing in specified intangible assets was conducted) until the day on which five years have elapsed; the same applies hereinafter in this paragraph) and the amount of profit that arose from the use of, or other acts concerning, that specified intangible asset during that determination period fall under the case specified by Cabinet Order as a case where they do not significantly differ, the provisions of the main clause of paragraph (5) do not apply to that internal dealing in specified intangible assets after the day on which that determination period elapses.
  <sup>machine translation, not official</sup>

  **第八項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が非居住者に前二項の規定の適用があることを明らかにする書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日（その求めた書類又はその写しが同時文書化対象内部取引（第四項の規定の適用がある内部取引以外の内部取引をいう。次項及び第十三項において同じ。）に係る第三項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。次項及び第十三項において同じ。）又はその写しに該当する場合には、その提示又は提出を求めた日から四十五日）を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、前二項の規定の適用はないものとする。
  <sup>art-40-3-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8</sup>
  Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit documents certifying that the provisions of the preceding two paragraphs apply (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested (where the documents or copies requested fall under the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies in the following paragraph and paragraph (13)) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of paragraph (4) apply; the same applies in the following paragraph and paragraph (13)) or copies thereof, 45 days from the day on which the presentation or submission was requested), the provisions of the preceding two paragraphs are not to apply.
  <sup>machine translation, not official</sup>

  **第九項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が、非居住者に同時文書化対象内部取引に係る第三項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は非居住者に同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十三項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき更正又は決定をすることができる。ただし、その年分において、当該同時文書化対象内部取引につき第五項又は第六項の規定の適用がある場合は、この限りでない。
  <sup>art-40-3-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9</sup>
  Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or where such an official has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (5)) pertaining to an internal transaction subject to contemporaneous documentation (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (13)) or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may make a reassessment or determination with regard to the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by presuming the amount calculated by the methods listed in the following items (the method listed in item (ii) may be used only where the method listed in item (i) cannot be used) to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply where the provisions of paragraph (5) or (6) apply to that internal transaction subject to contemporaneous documentation for that year.
  <sup>machine translation, not official</sup>

    **一**  当該非居住者の当該内部取引に係る事業と同種の事業を営む個人で事業規模その他の事業の内容が類似するものの当該事業に係る売上総利益率又はこれに準ずる割合として政令で定める割合を基礎とした第二項第一号ロ若しくはハに掲げる方法又は同項第二号に定める方法（同項第一号ロ又はハに掲げる方法と同等の方法に限る。）
    <sup>art-40-3-3/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1</sup>
    the method listed in paragraph (2), item (i), (b) or (c) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method listed in paragraph (2), item (i), (b) or (c)), which is applied based on the gross profit margin gained by an individual from the individual's business on condition that such individual's business is the same type as the nonresident's business involving the internal dealing, and that the size and other details are similar between the two businesses, or any other ratio specified by Cabinet Order as a ratio equivalent to the gross profit margin; or
    <sup>machine translation, not official</sup>

    **二**  第二項第一号ニに規定する政令で定める方法又は同項第二号に定める方法（当該政令で定める方法と同等の方法に限る。）に類するものとして政令で定める方法
    <sup>art-40-3-3/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2</sup>
    a method specified by Cabinet Order as being equivalent to the method prescribed in paragraph (2), item (i), (d) or the method specified in paragraph (2), item (ii) (limited to the method equivalent to the method specified by Cabinet Order).
    <sup>machine translation, not official</sup>

  **第十項**  前項本文の規定は、同項の同時文書化対象内部取引につき第七項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
  <sup>art-40-3-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10</sup>
  Where the provisions of paragraph (7) apply to the internal transaction subject to contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (7).
  <sup>machine translation, not official</sup>

  **第十一項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員が、非居住者に同時文書化免除内部取引（第四項の規定の適用がある内部取引をいう。以下この項及び第十四項において同じ。）に係る第一項に規定する独立企業間価格（第五項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十四項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときは、税務署長は、第九項各号に掲げる方法（同項第二号に掲げる方法は、同項第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を第一項に規定する独立企業間価格と推定して、当該非居住者のその年分の所得税法第百六十四条第一項第一号イに掲げる国内源泉所得につき同法第百六十五条第一項の規定により同法第二十二条の規定に準じて計算した金額又は同法第二条第一項第二十五号に規定する純損失の金額につき更正又は決定をすることができる。ただし、その年分において、当該同時文書化免除内部取引につき第五項又は第六項の規定の適用がある場合は、この限りでない。
  <sup>art-40-3-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11</sup>
  Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (5)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (4) apply; the same applies hereinafter in this paragraph and in paragraph (14)) (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those documents, that electronic or magnetic record; the same applies hereinafter in this paragraph and in paragraph (14)) or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may make a reassessment or determination with regard to the amount calculated in accordance with the provisions of Article 22 of the Income Tax Act pursuant to the provisions of Article 165, paragraph (1) of that Act for the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act of that nonresident for that year, or the amount of net loss prescribed in Article 2, paragraph (1), item (xxv) of that Act, by presuming the amount calculated by the methods listed in the items of paragraph (9) (the method listed in item (ii) of that paragraph may be used only where the method listed in item (i) of that paragraph cannot be used) to be the arm's length price prescribed in paragraph (1); provided, however, that this does not apply where the provisions of paragraph (5) or (6) apply to that internal transaction exempt from contemporaneous documentation for that year.
  <sup>machine translation, not official</sup>

  **第十二項**  前項本文の規定は、同項の同時文書化免除内部取引につき第七項の規定の適用がある場合には、同項に規定する経過する日後は、適用しない。
  <sup>art-40-3-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12</sup>
  Where the provisions of paragraph (7) apply to the internal transaction exempt from contemporaneous documentation referred to in the preceding paragraph, the provisions of the main clause of the preceding paragraph do not apply after the day on which the period elapses as prescribed in paragraph (7).
  <sup>machine translation, not official</sup>

  **第十三項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者に同時文書化対象内部取引に係る第三項に規定する財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は非居住者に同時文書化対象内部取引に係る第九項に規定する独立企業間価格を算定するために重要と認められる書類として財務省令で定める書類若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該非居住者の同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該非居住者の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-40-3-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13</sup>
  Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (3) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance as documents found to be important for calculating the arm's length price prescribed in paragraph (9) pertaining to an internal transaction subject to contemporaneous documentation or copies thereof, and they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal transaction subject to contemporaneous documentation of that nonresident, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that nonresident pertaining to that internal transaction subject to contemporaneous documentation, inspect the books and documents concerning that business (including, where an electronic or magnetic record has been prepared or retained in lieu of preparing or retaining those books and documents, that electronic or magnetic record; the same applies hereinafter in this Article), or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第十四項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者に同時文書化免除内部取引に係る第十一項に規定する財務省令で定める書類又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該非居住者の同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該非居住者の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-40-3-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14</sup>
  Where the relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, has requested the nonresident to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (11) pertaining to an internal transaction exempt from contemporaneous documentation or copies thereof, if they are not presented or submitted by the day designated by that official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, that official may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal transaction exempt from contemporaneous documentation of that nonresident, to the extent found necessary, ask questions of a person engaged in a business of the same type as the business of that nonresident pertaining to that internal transaction exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof).
  <sup>machine translation, not official</sup>

  **第十五項**  国税庁の当該職員又は非居住者の納税地の所轄税務署若しくは所轄国税局の当該職員は、非居住者の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
  <sup>art-40-3-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-15</sup>
  The relevant official of the National Tax Agency, or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over the place for tax payment of a nonresident, may, if it is necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of the nonresident, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
  <sup>machine translation, not official</sup>

  **第十六項**  前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
  <sup>art-40-3-3/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-16</sup>
  The authority of the relevant official under the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
  <sup>machine translation, not official</sup>

  **第十七項**  国税庁、国税局又は税務署の当該職員は、第十三項又は第十四項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-40-3-3/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-17</sup>
  When the relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office asks questions, conducts an inspection, or makes a request for presentation or submission pursuant to the provisions of paragraph (13) or (14), the official must carry an identification card and present it if requested by a person concerned.
  <sup>machine translation, not official</sup>

  **第十八項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
  <sup>art-40-3-3/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18</sup>
  In the case falling under any of the following items, the person who committed the violation is punished by a fine of 300,000 yen or less:
  <sup>machine translation, not official</sup>

    **一**  第十三項若しくは第十四項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
    <sup>art-40-3-3/par-18/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18/item-1</sup>
    where the person has failed to answer or has given a false answer to questions asked by the relevant official pursuant to the provisions of paragraph (13) or (14), or has refused, obstructed, or evaded an inspection pursuant to those provisions;
    <sup>machine translation, not official</sup>

    **二**  第十三項又は第十四項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-40-3-3/par-18/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18/item-2</sup>
    where the person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (13) or (14), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
    <sup>machine translation, not official</sup>

  **第十九項**  法人（人格のない社団等（法人税法第二条第八号に規定する人格のない社団等をいう。以下この項及び次項において同じ。）を含む。以下この項において同じ。）の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
  <sup>art-40-3-3/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19</sup>
  When the representative of a corporation (including an association or foundation without juridical personality (meaning an association or foundation without juridical personality as prescribed in Article 2, item (viii) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph); hereinafter the same applies in this paragraph) (such representative includes the administrator of an association or foundation without juridical personality), or an agent, employee, or other worker of a corporation or individual has committed a violation set forth in the preceding paragraph with regard to the business of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the penalty prescribed in that paragraph.
  <sup>machine translation, not official</sup>

  **第二十項**  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
  <sup>art-40-3-3/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-20</sup>
  If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第二十一項**  非居住者の内部取引につき第一項の規定の適用があつた場合において、同項の規定の適用に関し国税通則法第二十三条第一項第一号又は第三号に掲げる事由が生じたときの同項（第二号を除く。）の規定の適用については、同項中「五年」とあるのは、「七年」とする。
  <sup>art-40-3-3/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-21</sup>
  Where the provisions of paragraph (1) have applied to an internal dealing of a nonresident, and an event listed in Article 23, paragraph (1), item (i) or (iii) of the Act on General Rules for National Taxes has occurred with regard to the application of the provisions of paragraph (1), with regard to the application of the provisions of Article 23, paragraph (1) of that Act (excluding item (ii)), the phrase "five years" in that paragraph is deemed to be replaced with "seven years".
  <sup>machine translation, not official</sup>

  **第二十二項**  更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この条において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項の規定にかかわらず、当該各号に定める期限又は日から七年を経過する日まで、することができる。この場合において、同条第三項及び第四項並びに同法第七十一条第一項の規定の適用については、同法第七十条第三項中「の規定により」とあるのは「及び租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）の規定により」と、「、前二項」とあるのは「、前二項及び同条第二十二項」と、同条第四項中「の規定により」とあるのは「及び租税特別措置法第四十条の三の三第二十二項の規定により」と、「、第一項」とあるのは「、第一項及び同法第四十条の三の三第二十二項」と、同法第七十一条第一項中「日が前条」とあるのは「日が前条及び租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）」と、「同条」とあるのは「前条及び同項」と、同項第四号ロ中「前条」とあるのは「前条及び租税特別措置法第四十条の三の三第二十二項」とする。
  <sup>art-40-3-3/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22</sup>
  A reassessment or determination (referred to as a "reassessment or determination" in this paragraph) or an assessment and determination prescribed in Article 32, paragraph (5) of the Act on General Rules for National Taxes (referred to as an "assessment and determination" in this Article) listed in the following items may, notwithstanding the provisions of Article 70, paragraph (1) of that Act, be made until the day on which seven years have elapsed from the due date or day specified in the relevant item. In this case, with regard to the application of the provisions of paragraphs (3) and (4) of that Article and Article 71, paragraph (1) of that Act, the phrase "pursuant to the provisions of the preceding two paragraphs" in Article 70, paragraph (3) of that Act is deemed to be replaced with "pursuant to the provisions of the preceding two paragraphs and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase "notwithstanding the provisions of the preceding two paragraphs" with "notwithstanding the provisions of the preceding two paragraphs and paragraph (22) of that Article"; the phrase "pursuant to the provisions of paragraph (1)" in paragraph (4) of that Article with "pursuant to the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation", the phrase "notwithstanding the provisions of paragraph (1)" with "notwithstanding the provisions of paragraph (1) and Article 40-3-3, paragraph (22) of that Act"; the phrase "pursuant to the provisions of the preceding Article" in Article 71, paragraph (1) of that Act with "pursuant to the provisions of the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase "notwithstanding the provisions of that Article" with "notwithstanding the provisions of the preceding Article and that paragraph"; and the phrase "the preceding Article" in item (iv), (b) of that paragraph with "the preceding Article and Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

    **一**  非居住者が内部取引価格を第一項に規定する独立企業間価格と異なる額とした事実に基づいてする所得税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき所得税に係る更正決定　これらの更正決定に係る所得税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求申告書を提出した日）
    <sup>art-40-3-3/par-22/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1</sup>
    a reassessment or determination of income tax to be made based on the fact that a nonresident has set the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of income tax to be made, upon the reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2, item (vii) of the Act with regard to income tax pertaining to the relevant reassessment or determination (for a reassessment based on a return of refund claim prescribed in Article 61, paragraph (1) of the Act: the day on which the return of refund claim has been filed); and
    <sup>machine translation, not official</sup>

    **二**  前号に規定する事実に基づいてする所得税に係る更正決定若しくは国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この号において「納税申告書」という。）の提出又は当該更正決定若しくは当該納税申告書の提出に伴い前号に規定する異動を生ずべき所得税に係る更正決定若しくは納税申告書の提出に伴いこれらの所得税に係る同法第六十九条に規定する加算税についてする賦課決定　その納税義務の成立の日
    <sup>art-40-3-3/par-22/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-2</sup>
    a reassessment or determination of income tax to be made based on the fact prescribed in the preceding item or submission of a tax return prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes (excluding a return filed by the due date prescribed in Article 17, paragraph (2) of the Act; hereinafter referred to in this item as a "tax return"), or an assessment and determination to be made, upon the reassessment or determination or submission of a tax return, so as to impose additional tax prescribed in Article 69 of the Act with regard to the income tax to which the change prescribed in the preceding item should be made upon the reassessment or determination or the submission of a tax return: The date of the establishment of the relevant tax liability.
    <sup>machine translation, not official</sup>

  **第二十三項**  非居住者が内部取引価格を第一項に規定する独立企業間価格と異なる額としたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた所得税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該所得税の同法第七十二条第一項に規定する法定納期限（同法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定に係るものを除く。）から二年間は、進行しない。
  <sup>art-40-3-3/par-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23</sup>
  The prescription of the right to collect national tax prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes with regard to income tax for which the amount of tax payable has been understated or the amount of refund prescribed in Article 2, item (vi) of that Act has been overstated due to a nonresident having set the internal dealing price at an amount different from the arm's length price prescribed in paragraph (1) does not run for two years from the statutory due date for payment prescribed in Article 72, paragraph (1) of that Act of that income tax (excluding a statutory due date for payment pertaining to a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act or an assessment and determination under the provisions of paragraph (4) of that Article), except where the provisions of Article 73, paragraph (3) of that Act apply.
  <sup>machine translation, not official</sup>

  **第二十四項**  前項の場合においては、国税通則法第七十三条第三項ただし書の規定を準用する。
  <sup>art-40-3-3/par-24 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24</sup>
  In the case referred to in the preceding paragraph, the provisions of the proviso to Article 73, paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
  <sup>machine translation, not official</sup>

  **第二十五項**  第二十二項の規定により読み替えて適用される国税通則法第七十条第三項の規定による更正若しくは賦課決定又は同条第四項の規定による賦課決定により納付すべき所得税に係る同法第七十二条第一項の規定の適用については、同項中「（第七十条第三項」とあるのは「（租税特別措置法第四十条の三の三第二十二項（非居住者の内部取引に係る課税の特例）の規定により読み替えて適用される第七十条第三項」と、「、第七十条第三項」とあるのは「、同法第四十条の三の三第二十二項の規定により読み替えて適用される第七十条第三項」と、「第七十条第四項」とあるのは「同法第四十条の三の三第二十二項の規定により読み替えて適用される第七十条第四項」とする。
  <sup>art-40-3-3/par-25 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-25</sup>
  With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to income tax payable as a result of a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of that Act as applied with the terms replaced pursuant to the provisions of paragraph (22), or an assessment and determination under the provisions of paragraph (4) of that Article as so applied, the phrase "(Article 70, paragraph (3)" in Article 72, paragraph (1) of that Act is deemed to be replaced with "(Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Nonresidents)", the phrase ", Article 70, paragraph (3)" with ", Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of that Act", and the phrase "Article 70, paragraph (4)" with "Article 70, paragraph (4) as applied with the terms replaced pursuant to the provisions of Article 40-3-3, paragraph (22) of that Act".
  <sup>machine translation, not official</sup>

  **第二十六項**  第一項の規定の適用がある場合において、非居住者の恒久的施設と当該非居住者（所得税法第二条第一項第八号の四ただし書に規定する条約（以下この項及び次条第一項において「租税条約」という。）の規定により租税条約の我が国以外の締約国又は締約者（以下この項及び次条第一項において「条約相手国等」という。）の居住者とされるものに限る。）の事業場等との間の内部取引に係る第一項に規定する独立企業間価格につき財務大臣が当該条約相手国等の権限ある当局との間で当該租税条約に基づく合意をしたことその他の政令で定める要件を満たすときは、国税局長又は税務署長は、政令で定めるところにより、当該非居住者が同項の規定の適用により納付すべき所得税に係る延滞税のうちその計算の基礎となる期間で財務大臣が当該条約相手国等の権限ある当局との間で合意をした期間に対応する部分に相当する金額を免除することができる。
  <sup>art-40-3-3/par-26 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26</sup>
  Where the provisions of paragraph (1) apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to an internal dealing conducted between the permanent establishment of a nonresident and a place of business or similar place of that nonresident (limited to a nonresident who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident of a contracting state or contracting party other than Japan (hereinafter referred to in this paragraph and paragraph (1) of the following Article as the "treaty partner state, etc.") of the tax treaty), the Minister of Finance has reached an agreement under the tax treaty with the competent authority of that treaty partner state, etc., or any other requirement specified by Cabinet Order is satisfied, the regional commissioner or the district director may, pursuant to the provisions of Cabinet Order, grant exemption from the part of the delinquent tax imposed with regard to the income tax payable by that nonresident pursuant to the provisions of paragraph (1), which corresponds to the base period for the calculation of the delinquent tax for which the Minister of Finance has reached an agreement with the competent authority of that treaty partner state, etc.
  <sup>machine translation, not official</sup>

  **第二十七項**  第二項第一号イに規定する特殊の関係が存在するかどうかの判定に関する事項その他第一項から第十二項まで及び第十五項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-40-3-3/par-27 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-27</sup>
  Matters concerning the determination of whether the special relationship prescribed in paragraph (2), item (i), (a) exists and other necessary matters concerning the application of the provisions of paragraphs (1) through (12) and paragraph (15) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第四十条の三の四（内部取引に係る課税の特例に係る納税の猶予） — Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings
<sup>caption: machine translation, not official</sup>
<sup>art-40-3-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4</sup>

  **第一項**  非居住者が租税条約の規定に基づき当該租税条約の条約相手国等の権限ある当局又は国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十二項第一号に掲げる更正決定により納付すべき所得税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）及び当該所得税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該所得税の額以外の国税の滞納がある場合は、この限りでない。
  <sup>art-40-3-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1</sup>
  Where a nonresident has, pursuant to the provisions of a tax treaty, filed a petition prescribed in the tax treaty with the competent authority of the treaty partner state, etc. of the tax treaty or with the Commissioner of the National Tax Agency, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the person who has filed the petition, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of income tax payable based on the reassessment or determination listed in paragraph (22), item (i) of the preceding Article which pertains to the petition (limited to the amount to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the petition), including the amount of additional tax prescribed in Article 69 of the Act with regard to the amount of income tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period starts from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the person who files the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of income tax.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長等は、前項の規定による納税の猶予（以下この条において「納税の猶予」という。）をする場合には、その猶予に係る金額に相当する担保を徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
  <sup>art-40-3-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-2</sup>
  The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the duration of the grace period is three months or less, or where there are special circumstances where it is impossible to collect security.
  <sup>machine translation, not official</sup>

  **第三項**  国税通則法第四十六条第六項の規定は、前項の規定により担保を徴する場合について準用する。
  <sup>art-40-3-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-3</sup>
  The provisions of Article 46, paragraph (6) of the Act on General Rules for National Taxes apply mutatis mutandis where security is collected pursuant to the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第四項**  国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第一項中「第四十六条（納税の猶予の要件等）」とあるのは「租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）」と、同条第二項中「前条第一項から第四項までの規定による申請書の提出があつた」とあるのは「租税特別措置法第四十条の三の四第一項の申請がされた」と読み替えるものとする。
  <sup>art-40-3-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-4</sup>
  The provisions of Articles 47 and 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of that Act is deemed to be replaced with "Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article is deemed to be replaced with "an application under Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation has been filed".
  <sup>machine translation, not official</sup>

  **第五項**  納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消すことができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。
  <sup>art-40-3-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5</sup>
  Where a person that has been granted a tax payment grace period falls under any of the cases listed in the following items, the district director of the tax office, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis:
  <sup>machine translation, not official</sup>

    **一**  第一項の申立てを取り下げたとき。
    <sup>art-40-3-4/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-1</sup>
    where the person has withdrawn the petition set forth in paragraph (1);
    <sup>machine translation, not official</sup>

    **二**  第一項の協議に必要な書類の提出につき協力しないとき。
    <sup>art-40-3-4/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-2</sup>
    where the person does not cooperate in the submission of the necessary documents for the consultation set forth in paragraph (1);
    <sup>machine translation, not official</sup>

    **三**  国税通則法第三十八条第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る所得税を猶予期間内に完納することができないと認められるとき。
    <sup>art-40-3-4/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-3</sup>
    where there is a fact that falls under any of the items of Article 38, paragraph (1) of the Act on General Rules for National Taxes, and it is found to be impossible for the person to pay the income tax under the grace period in full within the period;
    <sup>machine translation, not official</sup>

    **四**  その猶予に係る所得税につき提供された担保について税務署長等が国税通則法第五十一条第一項の規定によつてした命令に応じないとき。
    <sup>art-40-3-4/par-5/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-4</sup>
    where the person does not follow the order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security provided for the income tax under the grace period;
    <sup>machine translation, not official</sup>

    **五**  新たに猶予に係る所得税の額以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
    <sup>art-40-3-4/par-5/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-5</sup>
    where the person has newly become delinquent in payment of national taxes other than the amount of income tax under the grace period (excluding where the district director of the tax office, etc. finds that there is an unavoidable reason); or
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げるもののほか、その者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
    <sup>art-40-3-4/par-5/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-6</sup>
    beyond what is listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the person's property or other circumstances.
    <sup>machine translation, not official</sup>

  **第六項**  納税の猶予を受けた所得税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同条第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第四十条の三の四第一項の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予の要件等）又は」とあるのは「納税の猶予の要件等）、租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）又は」と、同法第百五十一条の二第一項中「納税の猶予の要件等）」とあるのは「納税の猶予の要件等）又は租税特別措置法第四十条の三の四第一項（内部取引に係る課税の特例に係る納税の猶予）」と、同条第二項第一号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第四十条の三の四第一項」と、同項第二号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第四十条の三の四第一項」と、「同法」とあるのは「国税通則法」と、「含む。）」とあるのは「含む。）又は租税特別措置法第四十条の三の四第五項第五号」とする。
  <sup>art-40-3-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-6</sup>
  With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to income tax for which a tax payment grace period has been granted, the phrase "(Notice of Tax Payment Grace Period) or" in Article 2, item (viii) of the Act on General Rules for National Taxes is deemed to be replaced with "(Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "and a due date extended under a tax payment grace period" in Article 52, paragraph (1) of that Act with "and a due date extended under a tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings); hereinafter the same applies in this paragraph)"; the phrase "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) of that Act with "tax payment grace period (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings))"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) or" in Article 2, item (ix) of the National Tax Collection Act with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (Notice of Tax Payment Grace Period) (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)) or"; the phrase "Article 47, paragraph (1) of the Act on General Rules for National Taxes or" in item (x) of that Article with "Article 47, paragraph (1) of the Act on General Rules for National Taxes (including a tax payment grace period under the provisions of Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period), Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings) or"; the phrase "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) of that Act with "Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (Requirements for Tax Payment Grace Period) or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Tax Payment Grace Period for Special Provisions on Taxation on Internal Dealings)"; the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" in paragraph (2), item (i) of that Article with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; and, in item (ii) of that paragraph, the phrase "paragraphs (1) through (3) of the Act on General Rules for National Taxes" with "paragraphs (1) through (3) of the Act on General Rules for National Taxes or Article 40-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "of that Act" with "of the Act on General Rules for National Taxes", and the phrase "paragraph (3) or (4) of the following Article)" with "paragraph (3) or (4) of the following Article) or Article 40-3-4, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".
  <sup>machine translation, not official</sup>

  **第七項**  納税の猶予をした場合には、その猶予をした所得税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。
  <sup>art-40-3-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-7</sup>
  Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the income tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed on or before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.
  <sup>machine translation, not official</sup>

  **第八項**  納税の猶予に関する申請の手続に関し必要な事項は、政令で定める。
  <sup>art-40-3-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-8</sup>
  Necessary matters concerning the procedure for the application for a tax payment grace period are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-40-3-3/par-1: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-40-3-3/par-1: 同法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-40-3-3/par-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-40-3-3/par-1: 同法第二条第一項第二十二号 → 所得税法 第二条第一項第二十二号 (Article 2, paragraph (1), item (xxii)), art-2/par-1/item-22 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-22 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-22
- art-40-3-3/par-1: 第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-1: 第二十二項 → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-40-3-3/par-1: この条 → 租税特別措置法 第四十条の三の三 (Article 40-3-3), art-40-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
- art-40-3-3/par-1: 第二十六項 → 租税特別措置法 第四十条の三の三第二十六項 (Article 40-3-3, paragraph (26)), art-40-3-3/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
- art-40-3-3/par-1: 第二十三項 → 租税特別措置法 第四十条の三の三第二十三項 (Article 40-3-3, paragraph (23)), art-40-3-3/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- art-40-3-3/par-2: 前項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-2/item-1: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16
- art-40-3-3/par-2/item-1: この号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-40-3-3/par-2/item-1/sub-1: 第七項 → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-2/item-2: 前号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-40-3-3/par-3: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-3: この条 → 租税特別措置法 第四十条の三の三 (Article 40-3-3), art-40-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
- art-40-3-3/par-4: 前項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-40-3-3/par-4: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-4/item-2: この号 → 租税特別措置法 第四十条の三の三第四項第二号 (Article 40-3-3, paragraph (4), item (ii)), art-40-3-3/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4/item-2
- art-40-3-3/par-4/item-2: 次項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-5: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-40-3-3/par-5: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-40-3-3/par-5: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-40-3-3/par-5: 同法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-40-3-3/par-5: 同項第四十三号 → 所得税法 第二条第一項第四十三号 (Article 2, paragraph (1), item (xliii)), art-2/par-1/item-43 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-43 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-43
- art-40-3-3/par-5: 同項第四十四号 → 所得税法 第二条第一項第四十四号 (Article 2, paragraph (1), item (xliv)), art-2/par-1/item-44 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-44
- art-40-3-3/par-5: この項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-5: 第二十二項 → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-40-3-3/par-5: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-5: この条 → 租税特別措置法 第四十条の三の三 (Article 40-3-3), art-40-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
- art-40-3-3/par-5: 第九項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-5: 第十一項 → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-40-3-3/par-5: 第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-40-3-3/par-6: 前項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-6/item-1: 次号 → 租税特別措置法 第四十条の三の三第六項第二号 (Article 40-3-3, paragraph (6), item (ii)), art-40-3-3/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-2
- art-40-3-3/par-6/item-2: この号 → 租税特別措置法 第四十条の三の三第六項第二号 (Article 40-3-3, paragraph (6), item (ii)), art-40-3-3/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6/item-2
- art-40-3-3/par-7: 第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-7: この項 → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-8: 第三項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-40-3-3/par-8: この項 → 租税特別措置法 第四十条の三の三第八項 (Article 40-3-3, paragraph (8)), art-40-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
- art-40-3-3/par-8: 第十三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-8: 前二項 → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-8: 次項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-8: 前二項 → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-40-3-3/par-8: 第四項 → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- art-40-3-3/par-9: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-40-3-3/par-9: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-40-3-3/par-9: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-40-3-3/par-9: 同法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-40-3-3/par-9: 第三項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-40-3-3/par-9: 第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-9: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-9: 第十三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-9: 第二号 → 租税特別措置法 第四十条の三の三第九項第二号 (Article 40-3-3, paragraph (9), item (ii)), art-40-3-3/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2
- art-40-3-3/par-9: この項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-9: 第六項 → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-40-3-3/par-9: 第一号 → 租税特別措置法 第四十条の三の三第九項第一号 (Article 40-3-3, paragraph (9), item (i)), art-40-3-3/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1
- art-40-3-3/par-9/item-1: 同項第二号 → 租税特別措置法 第四十条の三の三第二項第二号 (Article 40-3-3, paragraph (2), item (ii)), art-40-3-3/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-2
- art-40-3-3/par-9/item-1: 第二項第一号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-40-3-3/par-9/item-2: 同項第二号 → 租税特別措置法 第四十条の三の三第二項第二号 (Article 40-3-3, paragraph (2), item (ii)), art-40-3-3/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-2
- art-40-3-3/par-9/item-2: 第二項第一号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-40-3-3/par-10: 第七項 → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-10: 前項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-11: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-40-3-3/par-11: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-40-3-3/par-11: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-40-3-3/par-11: 同法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-25
- art-40-3-3/par-11: 第五項 → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-11: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-11: 第十四項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-11: 同項第二号 → 租税特別措置法 第四十条の三の三第九項第二号 (Article 40-3-3, paragraph (9), item (ii)), art-40-3-3/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-2
- art-40-3-3/par-11: 第九項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-11: 第六項 → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-40-3-3/par-11: 第四項 → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- art-40-3-3/par-11: この項 → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-40-3-3/par-11: 同項第一号 → 租税特別措置法 第四十条の三の三第九項第一号 (Article 40-3-3, paragraph (9), item (i)), art-40-3-3/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9/item-1
- art-40-3-3/par-12: 第七項 → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-12: 前項 → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-40-3-3/par-13: 第三項 → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-40-3-3/par-13: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-13: この条 → 租税特別措置法 第四十条の三の三 (Article 40-3-3), art-40-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
- art-40-3-3/par-13: 第九項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-14: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-14: 第十一項 → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-40-3-3/par-15: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-15: 前二項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-15: 前二項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-16: 前三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-16: 前三項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-16: 前三項 → 租税特別措置法 第四十条の三の三第十五項 (Article 40-3-3, paragraph (15)), art-40-3-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-15
- art-40-3-3/par-17: 第十三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-17: 第十四項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-18/item-1: 第十三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-18/item-1: 第十四項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-18/item-2: 第十三項 → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- art-40-3-3/par-18/item-2: 第十四項 → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- art-40-3-3/par-19: 法人税法第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8
- art-40-3-3/par-19: この項 → 租税特別措置法 第四十条の三の三第十九項 (Article 40-3-3, paragraph (19)), art-40-3-3/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19
- art-40-3-3/par-19: 次項 → 租税特別措置法 第四十条の三の三第二十項 (Article 40-3-3, paragraph (20)), art-40-3-3/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-20
- art-40-3-3/par-19: 前項 → 租税特別措置法 第四十条の三の三第十八項 (Article 40-3-3, paragraph (18)), art-40-3-3/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18
- art-40-3-3/par-20: 前項 → 租税特別措置法 第四十条の三の三第十九項 (Article 40-3-3, paragraph (19)), art-40-3-3/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19
- art-40-3-3/par-21: 国税通則法第二十三条第一項第一号 → 国税通則法 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/national-tax-general-rules-act/art-23/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1/item-1
- art-40-3-3/par-21: 第三号 → 国税通則法 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-1/item-3
- art-40-3-3/par-21: 同項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-40-3-3/par-21: 第二号 → 国税通則法 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-23/par-1/item-2
- art-40-3-3/par-21: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-22: 国税通則法第三十二条第五項 → 国税通則法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5
- art-40-3-3/par-22: 同法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1
- art-40-3-3/par-22: 前二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2
- art-40-3-3/par-22: 同条第三項 → 国税通則法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-3
- art-40-3-3/par-22: 第四項 → 国税通則法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-4 · https://japanlaw.org/l/337AC0000000066/art-70/par-4
- art-40-3-3/par-22: 同法第七十一条第一項 → 国税通則法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1 · https://japanlaw.org/l/337AC0000000066/art-71/par-1
- art-40-3-3/par-22: 前条 → 国税通則法 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70 · https://japanlaw.org/l/337AC0000000066/art-70
- art-40-3-3/par-22: 同項第四号 → 国税通則法 第七十一条第一項第四号 (Article 71, paragraph (1), item (iv)), art-71/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-71/par-1/item-4
- art-40-3-3/par-22: この項 → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-40-3-3/par-22: この条 → 租税特別措置法 第四十条の三の三 (Article 40-3-3), art-40-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3
- art-40-3-3/par-22/item-1: 国税通則法第十九条第一項 → 国税通則法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/art-19/par-1
- art-40-3-3/par-22/item-1: 同法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- art-40-3-3/par-22/item-1: 同法第六十一条第一項 → 国税通則法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1 · https://japanlaw.org/l/337AC0000000066/art-61/par-1
- art-40-3-3/par-22/item-1: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-22/item-2: 同法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-40-3-3/par-22/item-2: 国税通則法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-40-3-3/par-22/item-2: 同法第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69
- art-40-3-3/par-22/item-2: 前号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-40-3-3/par-22/item-2: この号 → 租税特別措置法 第四十条の三の三第二十二項第二号 (Article 40-3-3, paragraph (22), item (ii)), art-40-3-3/par-22/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-2
- art-40-3-3/par-23: 国税通則法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-40-3-3/par-23: 同法第七十条第三項 → 国税通則法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-3
- art-40-3-3/par-23: 同条第四項 → 国税通則法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-4 · https://japanlaw.org/l/337AC0000000066/art-70/par-4
- art-40-3-3/par-23: 同法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1
- art-40-3-3/par-23: 同法第七十三条第三項 → 国税通則法 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-3
- art-40-3-3/par-23: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-24: 国税通則法第七十三条第三項 → 国税通則法 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-3 · https://japanlaw.org/l/337AC0000000066/art-73/par-3
- art-40-3-3/par-24: 前項 → 租税特別措置法 第四十条の三の三第二十三項 (Article 40-3-3, paragraph (23)), art-40-3-3/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- art-40-3-3/par-25: 国税通則法第七十条第三項 → 国税通則法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-3
- art-40-3-3/par-25: 同条第四項 → 国税通則法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-4 · https://japanlaw.org/l/337AC0000000066/art-70/par-4
- art-40-3-3/par-25: 同法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1
- art-40-3-3/par-25: 第二十二項 → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- art-40-3-3/par-26: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-40-3-3/par-26: 第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-26: 次条第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-3/par-26: この項 → 租税特別措置法 第四十条の三の三第二十六項 (Article 40-3-3, paragraph (26)), art-40-3-3/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第三項 (Article 40-3-3, paragraph (3)), art-40-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-3
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第十項 (Article 40-3-3, paragraph (10)), art-40-3-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第八項 (Article 40-3-3, paragraph (8)), art-40-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- art-40-3-3/par-27: 第十五項 → 租税特別措置法 第四十条の三の三第十五項 (Article 40-3-3, paragraph (15)), art-40-3-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-15
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第十二項 (Article 40-3-3, paragraph (12)), art-40-3-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- art-40-3-3/par-27: 第二項第一号 → 租税特別措置法 第四十条の三の三第二項第一号 (Article 40-3-3, paragraph (2), item (i)), art-40-3-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2/item-1
- art-40-3-3/par-27: 第一項から第十二項まで → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- art-40-3-4/par-1: 同法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-40-3-4/par-1: 同法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1
- art-40-3-4/par-1: 国税通則法第四十六条第一項 → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-40-3-4/par-1: 同法第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69
- art-40-3-4/par-1: 前条第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-40-3-4/par-1: 第七項 → 租税特別措置法 第四十条の三の四第七項 (Article 40-3-4, paragraph (7)), art-40-3-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-7
- art-40-3-4/par-1: この条 → 租税特別措置法 第四十条の三の四 (Article 40-3-4), art-40-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4
- art-40-3-4/par-2: 前項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-2: この条 → 租税特別措置法 第四十条の三の四 (Article 40-3-4), art-40-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4
- art-40-3-4/par-3: 国税通則法第四十六条第六項 → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6
- art-40-3-4/par-3: 前項 → 租税特別措置法 第四十条の三の四第二項 (Article 40-3-4, paragraph (2)), art-40-3-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-2
- art-40-3-4/par-4: 第四十六条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-40-3-4/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-40-3-4/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-40-3-4/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-40-3-4/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-40-3-4/par-4: 国税通則法第四十七条 → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47
- art-40-3-4/par-4: 同法第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1
- art-40-3-4/par-4: 同条第二項 → 国税通則法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2
- art-40-3-4/par-4: 第四十八条 → 国税通則法 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48 · https://japanlaw.org/l/337AC0000000066/art-48
- art-40-3-4/par-4: 租税特別措置法第四十条の三の四第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-5: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-40-3-4/par-5: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-40-3-4/par-5/item-1: 第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-5/item-2: 第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-5/item-3: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-40-3-4/par-5/item-4: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-40-3-4/par-5/item-6: 前各号 → 租税特別措置法 第四十条の三の四第五項第三号 (Article 40-3-4, paragraph (5), item (iii)), art-40-3-4/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-3
- art-40-3-4/par-5/item-6: 前各号 → 租税特別措置法 第四十条の三の四第五項第四号 (Article 40-3-4, paragraph (5), item (iv)), art-40-3-4/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-4
- art-40-3-4/par-5/item-6: 前各号 → 租税特別措置法 第四十条の三の四第五項第二号 (Article 40-3-4, paragraph (5), item (ii)), art-40-3-4/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-2
- art-40-3-4/par-5/item-6: 前各号 → 租税特別措置法 第四十条の三の四第五項第一号 (Article 40-3-4, paragraph (5), item (i)), art-40-3-4/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-1
- art-40-3-4/par-5/item-6: 前各号 → 租税特別措置法 第四十条の三の四第五項第五号 (Article 40-3-4, paragraph (5), item (v)), art-40-3-4/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-5
- art-40-3-4/par-6: 国税徴収法第二条第九号 → e-Gov law 334AC0000000147, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-40-3-4/par-6: 同条第十号 → e-Gov law 334AC0000000147, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-40-3-4/par-6: 同法第百五十一条第一項 → e-Gov law 334AC0000000147, 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — not held in this collection
- art-40-3-4/par-6: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- art-40-3-4/par-6: 同法第五十二条第一項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1
- art-40-3-4/par-6: 同法第五十五条第一項第一号 → 国税通則法 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1/item-1
- art-40-3-4/par-6: 第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-40-3-4/par-6: 同法第百五十一条の二第一項 → e-Gov law 334AC0000000147, 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — not held in this collection
- art-40-3-4/par-6: 同条第二項第一号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第一号 (Article 151-2, paragraph (2), item (i)), art-151-2/par-2/item-1 — not held in this collection
- art-40-3-4/par-6: 同項第二号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第二号 (Article 151-2, paragraph (2), item (ii)), art-151-2/par-2/item-2 — not held in this collection
- art-40-3-4/par-6: 租税特別措置法第四十条の三の四第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-6: 租税特別措置法第四十条の三の四第五項第五号 → 租税特別措置法 第四十条の三の四第五項第五号 (Article 40-3-4, paragraph (5), item (v)), art-40-3-4/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5/item-5
- art-40-3-4/par-7: 第一項 → 租税特別措置法 第四十条の三の四第一項 (Article 40-3-4, paragraph (1)), art-40-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-1
- art-40-3-4/par-7: 第五項 → 租税特別措置法 第四十条の三の四第五項 (Article 40-3-4, paragraph (5)), art-40-3-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-4/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-064, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-065, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-066, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-001, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07