# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七節の二 (Chapter 3, Section 7-2)
- 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: 第七節の二 (Chapter 3, Section 7-2) — address `ch-3/sec-7-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 第七節の二 国外関連者との取引に係る課税の特例等 — Section 7-2 Special Provisions on Taxation on Transactions with Foreign Affiliates
heading: Ministry of Justice translation — Japanese Law Translation Database System
ch-3/sec-7-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-2
### 第六十六条の四（国外関連者との取引に係る課税の特例） — (Special Provisions on Taxation on Transactions with Foreign Affiliates)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-66-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
**第一項** 法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項、第五項及び第十項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が恒久的施設を有する外国法人である場合には、当該国外関連者の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る取引として政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。
art-66-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliate of the corporation (meaning a foreign corporation that has a relationship with the corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by Cabinet Order (referred to in the following paragraph, paragraph (5) and paragraph (10) as a "special relationship"); hereinafter the same applies in this Article), if the amount of the consideration received by the corporation from the foreign affiliate with respect to the transaction (excluding, where the foreign affiliate is a foreign corporation that has a permanent establishment, a transaction specified by Cabinet Order as a transaction pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act of the foreign affiliate; hereinafter referred to in this Article as a "transaction with a foreign affiliate") is less than the arm's length price or if the amount of the consideration paid by the corporation to the foreign affiliate with respect to the transaction exceeds the arm's length price, with regard to the application of the provisions of that Act and any other provisions concerning corporation tax on the corporation's income for the business year, the transaction with the foreign affiliate is deemed to have been conducted at the arm's length price.
machine translation, not official
**第二項** 前項に規定する独立企業間価格とは、国外関連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、当該国外関連取引の内容及び当該国外関連取引の当事者が果たす機能その他の事情を勘案して、当該国外関連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国外関連取引につき支払われるべき対価の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。
art-66-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
The arm's length price prescribed in the preceding paragraph means the amount calculated, from among the methods specified in the following items for the category of transaction listed in the relevant item corresponding to the transaction with a foreign affiliate, by the method that is most appropriate for calculating the amount of the consideration that should be paid for the transaction with a foreign affiliate if it were conducted between independent enterprises under normal transaction terms, taking into account the details of the transaction with a foreign affiliate, the functions performed by the parties to the transaction with a foreign affiliate, and other circumstances:
machine translation, not official
**一** 棚卸資産の販売又は購入 次に掲げる方法
art-66-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
sale or purchase of inventory assets: the following methods:
machine translation, not official
**イ** 独立価格比準法（特殊の関係にない売手と買手が、国外関連取引に係る棚卸資産と同種の棚卸資産を当該国外関連取引と取引段階、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国外関連取引と取引段階、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国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-1
comparable uncontrolled price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount equivalent to the amount of the consideration for a transaction wherein the seller and the buyer who are not in a special relationship have sold or bought inventory assets of the same type as the inventory assets pertaining to the transaction with the foreign affiliate, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the transaction with the foreign affiliate (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the transaction with the foreign affiliate, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
machine translation, not official
**ロ** 再販売価格基準法（国外関連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（以下この項において「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国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-2
resale price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the transaction with the foreign affiliate for having sold the inventory assets to a person without a special relationship thereto (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "resale price method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the transaction with the foreign affiliate for having sold the inventory assets to a person without a special relationship thereto (hereinafter referred to in this paragraph as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order);" — https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb
**ハ** 原価基準法（国外関連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国外関連取引の対価の額とする方法をいう。）
art-66-4/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-3
cost plus method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the transaction with the foreign affiliate for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "cost plus method (meaning the method which uses, as the amount of the consideration for a transaction with a foreign affiliate, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the transaction with the foreign affiliate for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order); or" — https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb
**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
art-66-4/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1/sub-4
a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
**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
art-66-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-2
a transaction other than the transaction listed in the preceding item: a method equivalent to the methods listed in (a) through (d) of that item.
machine translation, not official
**第三項** 法人が各事業年度において支出した寄附金の額（法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。）のうち当該法人に係る国外関連者に対するもの（恒久的施設を有する外国法人である国外関連者に対する寄附金の額で当該国外関連者の各事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上益金の額に算入されるものを除く。）は、当該法人の各事業年度の所得の金額の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項（国外関連者との取引に係る課税の特例）」とする。
art-66-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-3
Any part of the amount of donations (meaning the amount of donations prescribed in Article 37, paragraph (7) of the Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliate of the corporation (excluding any amount of donations paid to a foreign affiliate that is a foreign corporation having a permanent establishment, which is included in the amount of gross profits in the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Act of the foreign affiliate for the relevant business year), is not included in the amount of deductible expenses in the calculation of the amount of the corporation's income for the relevant business year. In this case, with regard to the application of the provisions of Article 37 of the Act to the corporation, the term "the following paragraph" in paragraph (1) of the Article is deemed to be replaced with "the following paragraph or the provisions of Article 66-4, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)".
machine translation, not official
**第四項** 第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額（寄附金の額に該当するものを除く。）は、法人の各事業年度の所得の金額の計算上、損金の額に算入しない。
art-66-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
In the case where the provisions of paragraph (1) apply, any variance between the amount of the consideration for a transaction with a foreign affiliate and the arm's length price prescribed in the paragraph which pertains to the transaction with the foreign affiliate (excluding a variance that is deemed to be the amount of donations) is not included in the amount of deductible expenses in the calculation of the corporation's income for each business year.
machine translation, not official
**第五項** 法人が当該法人に係る国外関連者との取引を他の者（当該法人に係る他の国外関連者及び当該国外関連者と特殊の関係のある内国法人を除く。以下この項において「非関連者」という。）を通じて行う場合として政令で定める場合における当該法人と当該非関連者との取引は、当該法人の国外関連取引とみなして、第一項の規定を適用する。
art-66-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-5
In the case specified by Cabinet Order where a corporation conducts a transaction with its foreign affiliate via another person (excluding any other foreign affiliate of the corporation, and a domestic corporation that has a special relationship to such other foreign affiliate; hereinafter referred to in this paragraph as a "non-affiliate"), the transaction between the corporation and the non-affiliate is deemed to be a transaction with the foreign affiliate by the corporation, and the provisions of paragraph (1) are applied thereto.
Ministry of Justice translation — Japanese Law Translation Database System
**第六項** 法人が、当該事業年度において、当該法人に係る国外関連者との間で国外関連取引を行つた場合には、当該国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第七十四条第一項又は第百四十四条の六第一項若しくは第二項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-66-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
If a corporation has, in that business year, conducted a transaction with a foreign affiliate with a foreign affiliate of the corporation, it must prepare or obtain, by the due date for filing the return under the provisions of Article 74, paragraph (1) or Article 144-6, paragraph (1) or (2) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to that transaction with a foreign affiliate (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第七項** 法人が当該事業年度の前事業年度において当該法人に係る一の国外関連者との間で行つた国外関連取引（前事業年度がない場合その他の政令で定める場合には、当該事業年度において当該法人と当該一の国外関連者との間で行つた国外関連取引）が次のいずれにも該当する場合又は当該法人が前事業年度において当該一の国外関連者との間で行つた国外関連取引がない場合として政令で定める場合には、当該法人が当該事業年度において当該一の国外関連者との間で行つた国外関連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。
art-66-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
With regard to the documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the transactions with a foreign affiliate that a corporation has conducted with one foreign affiliate of the corporation in that business year, the provisions of the preceding paragraph do not apply where the transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in the business year preceding that business year (where there is no preceding business year or in any other case specified by Cabinet Order, the transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in that business year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no transactions with a foreign affiliate that the corporation conducted with that one foreign affiliate in the preceding business year:
machine translation, not official
**一** 一の国外関連者との間で行つた国外関連取引につき、当該一の国外関連者から支払を受ける対価の額及び当該一の国外関連者に支払う対価の額の合計額が五十億円未満であること。
art-66-4/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7/item-1
the total of the amount of consideration received from that one foreign affiliate and the amount of consideration paid to that one foreign affiliate with respect to the transactions with a foreign affiliate conducted with that one foreign affiliate is less than 5 billion yen;
machine translation, not official
**二** 一の国外関連者との間で行つた国外関連取引（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限る。）につき、当該一の国外関連者から支払を受ける対価の額及び当該一の国外関連者に支払う対価の額の合計額が三億円未満であること。
art-66-4/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7/item-2
the total of the amount of consideration received from that one foreign affiliate and the amount of consideration paid to that one foreign affiliate with respect to the transactions with a foreign affiliate conducted with that one foreign affiliate (limited to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item 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 transactions similar thereto) is less than 300 million yen.
machine translation, not official
**第八項** 法人が各事業年度において当該法人に係る国外関連者との間で行つた特定無形資産国外関連取引（国外関連取引のうち、特定無形資産（国外関連取引を行つた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、当該特定無形資産国外関連取引の対価の額を算定するための前提となつた事項（当該特定無形資産国外関連取引を行つた時に当該法人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、当該特定無形資産国外関連取引の内容及び当該特定無形資産国外関連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（当該特定無形資産国外関連取引を行つた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、当該特定無形資産国外関連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国外関連取引につき支払われるべき対価の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、当該法人の当該事業年度の所得の金額又は欠損金額につき法人税法第二条第三十九号に規定する更正（以下この条において「更正」という。）又は同法第二条第四十号に規定する決定（第十二項、第十四項及び第二十七項において「決定」という。）をすることができる。ただし、当該特定無形資産国外関連取引の対価の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。
art-66-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
Where, with regard to a foreign related transaction in specified intangible assets (meaning, among transactions with a foreign affiliate, 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 the transaction with a foreign affiliate is conducted; hereinafter the same applies 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 transactions similar thereto; hereinafter the same applies in this paragraph) conducted by a corporation with a foreign affiliate of the corporation in each business year, facts that differ from the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets (limited to those that the corporation predicted at the time it conducted that foreign related transaction in specified intangible assets) have come to light, the district director may make a reassessment prescribed in Article 2, item (xxxix) of the Corporation Tax Act (hereinafter referred to in this Article as a "reassessment") or a determination prescribed in Article 2, item (xl) of that Act (referred to in paragraphs (12), (14) and (27) as a "determination") with regard to the amount of income or the amount of loss of the corporation for that business year, by deeming the amount calculated by the method most appropriate for calculating the amount of consideration that should be paid for that foreign related transaction in specified intangible assets if that foreign related transaction in specified intangible assets were conducted between independent enterprises under normal transaction terms, taking into account the details of that foreign related transaction in specified intangible assets, the functions performed by the parties to that foreign related transaction 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 that foreign related transaction in specified intangible assets was conducted)), 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 of consideration for that foreign related transaction 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.
machine translation, not official
**第九項** 前項本文の規定は、法人が同項の特定無形資産国外関連取引（第二十五項の規定により各事業年度において法人が当該法人に係る国外関連者との間で取引を行つた場合に当該事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。同項において同じ。）に添付すべき書類に、当該特定無形資産国外関連取引に係る同項に規定する事項の記載があるものに限る。以下この項及び次項において同じ。）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。
art-66-4/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
The provisions of the main clause of the preceding paragraph do not apply where a corporation has prepared or obtained documents stating all of the following matters pertaining to the foreign related transaction in specified intangible assets referred to in that paragraph (limited to one for which the documents that must, pursuant to the provisions of paragraph (25), be attached to the final return (meaning a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act; the same applies in that paragraph) for a business year in which the corporation has conducted a transaction with a foreign affiliate of the corporation contain a statement of the matters prescribed in that paragraph pertaining to that foreign related transaction in specified intangible assets; hereinafter the same applies in this paragraph and the following paragraph) (including, where an electronic or magnetic record has been prepared in lieu of preparing those documents, that electronic or magnetic record):
machine translation, not official
**一** 当該特定無形資産国外関連取引の対価の額を算定するための前提となつた事項（当該特定無形資産国外関連取引を行つた時に当該法人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
art-66-4/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-1
the matters specified by Order of the Ministry of Finance as the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets (limited to those that the corporation predicted at the time it conducted that foreign related transaction in specified intangible assets; the same applies in the following item);
machine translation, not official
**二** 当該特定無形資産国外関連取引の対価の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国外関連取引を行つた時に当該法人がその発生を予測することが困難であつたこと、又は相違事由の発生の可能性（当該特定無形資産国外関連取引を行つた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。）を勘案して当該法人が当該特定無形資産国外関連取引の対価の額を算定していたこと。
art-66-4/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-2
the fact that, where facts that differ from the details of the matters that formed the basis for calculating the amount of consideration for that foreign related transaction in specified intangible assets have come to light, it was difficult for the corporation to predict, at the time it conducted that foreign related transaction in specified intangible assets, the occurrence of the cause of that discrepancy (hereinafter referred to in this item as the "cause of discrepancy") because it was a disaster or other similar event, or the fact that the corporation had calculated the amount of consideration for that foreign related transaction in specified intangible assets by taking into account the probability of occurrence of the 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 that foreign related transaction in specified intangible assets was conducted).
machine translation, not official
**第十項** 第八項本文の規定は、法人に係る特定無形資産国外関連取引に係る判定期間（当該法人と特殊の関係にない者又は当該法人との間で当該特定無形資産国外関連取引を行つた国外関連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国外関連取引が行われた日前である場合には、当該特定無形資産国外関連取引が行われた日）を含む事業年度開始の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、当該特定無形資産国外関連取引については、適用しない。
art-66-4/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
Where the amount of profit that was predicted to arise from the use of, or other acts concerning, the specified intangible asset during the determination period pertaining to a foreign related transaction in specified intangible assets of a corporation (meaning the period from the day on which the business year begins that includes the day on which revenue from the use of, or other acts concerning, the specified intangible asset referred to in paragraph (8), received from a person who has no special relationship with the corporation or from a person who has no special relationship with the foreign affiliate that conducted that foreign related transaction in specified intangible assets with the corporation, first arose (where that day is before the day on which that foreign related transaction in specified intangible assets was conducted, the day on which that foreign related transaction in specified intangible assets was conducted) until the day on which five years have elapsed; hereinafter the same applies 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 (8) do not apply to that foreign related transaction in specified intangible assets after the day on which that determination period elapses.
machine translation, not official
**第十一項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が法人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国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引をいう。次項及び第十七項において同じ。）に係る第六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。次項及び第十七項において同じ。）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。
art-66-4/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit documents showing that the provisions of the preceding two paragraphs apply (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, if these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested (or, where the documents or copies requested fall under the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; the same applies in the following paragraph and paragraph (17)) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply; the same applies in the following paragraph and paragraph (17)) 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.
machine translation, not official
**第十二項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人に各事業年度における同時文書化対象国外関連取引に係る第六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、又は法人に各事業年度における同時文書化対象国外関連取引に係る第一項に規定する独立企業間価格（第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十七項において同じ。）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、当該法人の当該事業年度の所得の金額又は欠損金額につき更正又は決定をすることができる。ただし、当該事業年度において、当該同時文書化対象国外関連取引につき第八項又は第九項の規定の適用がある場合は、この限りでない。
art-66-4/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or where such an official has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of paragraph (8)) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph and paragraph (17)) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in item (i) is unavailable) to be the arm's length price prescribed in paragraph (1), and thereby make a reassessment or determination with respect to the corporation's amount of income or amount of loss for the relevant business year; provided, however, that this does not apply where the provisions of paragraph (8) or (9) apply to the transaction with a foreign affiliate subject to contemporaneous documentation in the relevant business year.
machine translation, not official
**一** 当該法人の当該国外関連取引に係る事業と同種の事業を営む法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。）
art-66-4/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
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 another corporation from its business on condition that such other corporation's business is the same type as the corporation's business involving the transaction with the foreign affiliate, 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
machine translation, not official
**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
art-66-4/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
a method specified by Cabinet Order as being similar 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).
machine translation, not official
**第十三項** 前項本文の規定は、同項の同時文書化対象国外関連取引につき第十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。
art-66-4/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
Where the provisions of paragraph (10) apply to the transaction with a foreign affiliate 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 (10).
machine translation, not official
**第十四項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人に各事業年度における同時文書化免除国外関連取引（第七項の規定の適用がある国外関連取引をいう。以下この項及び第十八項において同じ。）に係る第一項に規定する独立企業間価格（第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項及び第十八項において同じ。）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、第十二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、当該法人の当該事業年度の所得の金額又は欠損金額につき更正又は決定をすることができる。ただし、当該事業年度において、当該同時文書化免除国外関連取引につき第八項又は第九項の規定の適用がある場合は、この限りでない。
art-66-4/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents that are considered to be important for the calculation of 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 (8)) which pertains to a transaction with a foreign affiliate exempt from contemporaneous documentation (meaning a transaction with a foreign affiliate to which the provisions of paragraph (7) apply; hereinafter the same applies in this paragraph and paragraph (18)) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph and paragraph (18)) or copies of such documents, if these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the district director may presume the amount calculated by the method listed in any of the items of paragraph (12) (the method listed in item (ii) of that paragraph may be applied only where the method listed in item (i) of that paragraph is unavailable) to be the arm's length price prescribed in paragraph (1), and thereby make a reassessment or determination with respect to the corporation's amount of income or amount of loss for the relevant business year; provided, however, that this does not apply where the provisions of paragraph (8) or (9) apply to the transaction with a foreign affiliate exempt from contemporaneous documentation in the relevant business year.
machine translation, not official
**第十五項** 前項本文の規定は、同項の同時文書化免除国外関連取引につき第十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。
art-66-4/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
Where the provisions of paragraph (10) apply to the transaction with a foreign affiliate 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 (10).
machine translation, not official
**第十六項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人と当該法人に係る国外関連者との間の取引に関する調査について必要があるときは、当該法人に対し、当該国外関連者が保存する帳簿書類（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。）又はその写しの提示又は提出を求めることができる。
art-66-4/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-16
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment may, when it is necessary in the examination concerning the transaction between the corporation and a foreign affiliate of the corporation, request the corporation to present or submit the books and documents preserved by the foreign affiliate (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those books and documents, that electronic or magnetic record; hereinafter the same applies in this Article) or copies thereof.
machine translation, not official
**第十七項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化対象国外関連取引に係る第六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、又は法人に各事業年度における同時文書化対象国外関連取引に係る第十二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、当該法人の各事業年度における同時文書化対象国外関連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、当該法人の当該同時文書化対象国外関連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。
art-66-4/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (6) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (12) pertaining to a transaction with a foreign affiliate subject to contemporaneous documentation in each business year or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the transaction with a foreign affiliate subject to contemporaneous documentation of the corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the corporation's business involving that transaction with a foreign affiliate subject to contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第十八項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人に各事業年度における同時文書化免除国外関連取引に係る第十四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、当該法人の各事業年度における同時文書化免除国外関連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、当該法人の当該同時文書化免除国外関連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。
art-66-4/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (14) pertaining to a transaction with a foreign affiliate exempt from contemporaneous documentation in each business year or copies thereof, and these have not been presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the corporation's arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate exempt from contemporaneous documentation in each business year, ask questions of a person who is engaged in a business that is the same type as the corporation's business involving the transaction with a foreign affiliate exempt from contemporaneous documentation, inspect the books and documents concerning the business, or request the presentation or submission of the books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第十九項** 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人の国外関連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。
art-66-4/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-19
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a corporation's place for tax payment may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate of a corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第二十項** 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。
art-66-4/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-20
The authority of the relevant official pursuant to the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
machine translation, not official
**第二十一項** 国税庁、国税局又は税務署の当該職員は、第十七項又は第十八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。
art-66-4/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-21
The relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office, when asking questions, conducting an inspection, or making a request for presentation or submission pursuant to the provisions of paragraph (17) or (18), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第二十二項** 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。
art-66-4/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22
In any of the following cases, the person who has committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第十七項若しくは第十八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。
art-66-4/par-22/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22/item-1
where a person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (17) or (18), or has refused, obstructed or avoided the inspection pursuant to those provisions; or
machine translation, not official
**二** 第十七項又は第十八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。
art-66-4/par-22/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-22/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22/item-2
where a person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (17) or (18), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
machine translation, not official
**第二十三項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-66-4/par-23 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-23
Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
machine translation, not official
**第二十四項** 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。
art-66-4/par-24 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-24
Where 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 legal provisions concerning criminal proceedings that are applicable in the case where a corporation stands as the defendant or the suspect apply mutatis mutandis.
machine translation, not official
**第二十五項** 法人は、各事業年度において当該法人に係る国外関連者との間で取引を行つた場合には、当該国外関連者の名称及び本店又は主たる事務所の所在地その他財務省令で定める事項を記載した書類を当該事業年度の確定申告書に添付しなければならない。
art-66-4/par-25 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
A corporation, where it has conducted a transaction with a foreign affiliate of the corporation in each business year, must attach a document stating the foreign affiliate's name and the location of its head office or principal office and any other matters specified by Order of the Ministry of Finance, to the final return for the relevant business year.
machine translation, not official
**第二十六項** 法人が当該法人に係る国外関連者との間で行つた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法人税及び地方法人税に係る同項（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。
art-66-4/par-26 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
Where the provisions of paragraph (1) have applied to a transaction conducted by a corporation with a foreign affiliate of the corporation, 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), then, with regard to the application of the provisions of Article 23, paragraph (1) of that Act (excluding item (ii)) to corporation tax and local corporation tax, the phrase "five years" in that paragraph is deemed to be replaced with "seven years".
machine translation, not official
**第二十七項** 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並びに地方法人税法第二十六条第一項及び第三項の規定の適用については、国税通則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六十六条の四第二十七項（国外関連者との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「、前二項及び同条第二十七項」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六十六条の四第二十七項の規定により」と、「、第一項」とあるのは「、第一項及び同法第六十六条の四第二十七項」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六十六条の四第二十七項（国外関連者との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六十六条の四第二十七項」と、地方法人税法第二十六条第一項中「第七十条第三項」とあるのは「第七十条第三項（租税特別措置法第六十六条の四第二十七項の規定により読み替えて適用する場合を含む。以下この項において同じ。）」と、「更正の請求（同法」とあるのは「更正の請求（国税通則法」と、「及び第二項」とあるのは「及び第二項の規定並びに租税特別措置法第六十六条の四第二十七項」と、「同条第三項」とあるのは「国税通則法第七十条第三項」と、同条第三項中「限る」とあるのは「限り、租税特別措置法第六十六条の四第二十七項の規定により読み替えて適用する場合を含む」と、「同法」とあるのは「国税通則法」と、「又は第一項」とあるのは「、租税特別措置法第六十六条の四第二十七項の規定又は第一項」と、「及び第一項」とあるのは「、租税特別措置法第六十六条の四第二十七項の規定及び第一項」とする。
art-66-4/par-27 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and determination prescribed in Article 32, paragraph (5) of the Act on General Rules for National Taxes (hereinafter referred to in this Article as an "assessment and determination"), which is listed in any of the following items, may be made until the day on which seven years have elapsed from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70, paragraph (1) of that Act. In this case, with regard to the application of the provisions of paragraphs (3) and (4) of that Article, Article 71, paragraph (1) of that Act, and Article 26, paragraphs (1) and (3) of the Local Corporation Tax Act, the phrase "pursuant to the provisions of the preceding two paragraphs" in Article 70, paragraph (3) of the Act on General Rules for National Taxes is deemed to be replaced with "pursuant to the provisions of the preceding two paragraphs and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", and the phrase "notwithstanding the provisions of the preceding two paragraphs" with "notwithstanding the provisions of the preceding two paragraphs and paragraph (27) 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 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", and the phrase "notwithstanding the provisions of paragraph (1)" with "notwithstanding the provisions of paragraph (1) and Article 66-4, paragraph (27) 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 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", 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 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation"; the phrase "Article 70, paragraph (3)" in Article 26, paragraph (1) of the Local Corporation Tax Act with "Article 70, paragraph (3) (including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph)", the phrase "request for reassessment (that Act" with "request for reassessment (the Act on General Rules for National Taxes", the phrase "and (2)" with "and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", and the phrase "paragraph (3) of that Article" with "Article 70, paragraph (3) of the Act on General Rules for National Taxes"; and the phrase "limited to the part pertaining to item (iii)" in paragraph (3) of that Article with "limited to the part pertaining to item (iii), and including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation", the phrase "that Act" with "the Act on General Rules for National Taxes", the phrase "or paragraph (1)" with ", Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation or paragraph (1)", and the phrase "and paragraph (1)" with ", Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and paragraph (1)".
machine translation, not official
**一** 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人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（以下この項において「課税標準等」という。）若しくは同条第一項に規定する税額等（以下この項において「税額等」という。）に異動を生ずべき法人税に係る更正決定 これらの更正決定に係る法人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）
art-66-4/par-27/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
a reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the reassessment or determination, to make a change to the tax base, etc. prescribed in Article 19, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as the "tax base, etc.") or the tax amount, etc. prescribed in that paragraph (hereinafter referred to in this paragraph as the "tax amount, etc."): The statutory due date of tax return prescribed in Article 2, item (vii) of the Act with regard to corporation 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);
machine translation, not official
**二** 前号に規定する事実に基づいてする法人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。以下この項において「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法人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法人税に係る同法第六十九条に規定する加算税（第四号において「加算税」という。）についてする賦課決定 その納税義務の成立の日
art-66-4/par-27/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-2
a reassessment or determination of corporation 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 paragraph 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 penalty tax prescribed in Article 69 of the Act (referred to in item (iv) as "penalty tax") with regard to the corporation 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;
machine translation, not official
**三** 第一号に掲げる更正決定に伴い課税標準等又は税額等に異動を生ずべき地方法人税に係る更正決定 当該更正決定に係る地方法人税の国税通則法第二条第七号に規定する法定申告期限（第一号の法人税に係る更正が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である場合には、当該還付請求申告書を提出した日）
art-66-4/par-27/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-3
a reassessment or determination of local corporation tax to be made, upon the reassessment or determination listed in item (i), to make a change to the tax base, etc. or the tax amount, etc.: The statutory due date of tax return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes with regard to local corporation tax pertaining to the relevant reassessment or determination (where the reassessment of corporation tax referred to in item (i) is a reassessment based on a return of refund claim prescribed in Article 61, paragraph (1) of that Act: the day on which the return of refund claim has been filed);
machine translation, not official
**四** 第一号に掲げる更正決定又は同号に規定する事実に基づいてする法人税に係る納税申告書の提出若しくは同号に規定する異動を生ずべき法人税に係る納税申告書の提出に伴い課税標準等又は税額等に異動を生ずべき地方法人税に係る更正決定又は納税申告書の提出に伴いその地方法人税に係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
art-66-4/par-27/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-4
an assessment and determination to be made, upon a reassessment or determination of local corporation tax to which a change to the tax base, etc. or the tax amount, etc. should be made upon the reassessment or determination listed in item (i), upon the submission of a tax return of corporation tax based on the fact prescribed in that item or upon the submission of a tax return of corporation tax to which the change prescribed in that item should be made, or upon the submission of a tax return, so as to impose penalty tax with regard to that local corporation tax: The date of the establishment of the relevant tax liability.
machine translation, not official
**第二十八項** 法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた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法人税及び地方法人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、当該法人税及び地方法人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。
art-66-4/par-28 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
Where, with regard to corporation tax and local corporation tax, the tax amount payable due to the fact that a corporation has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2, item (vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national taxes prescribed in Article 72, paragraph (1) of the Act does not run for two years from the statutory due date prescribed in Article 72, paragraph (1) of the Act for the corporation tax and local corporation tax (excluding a statutory due date pertaining to a reassessment or an assessment and determination under the provisions of Article 70, paragraph (3) of the 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 the Act apply.
machine translation, not official
**第二十九項** 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。
art-66-4/par-29 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
In the case referred to in the preceding paragraph, the provisions of the proviso of Article 73, paragraph (3) of the Act on General Rules for National Taxes apply mutatis mutandis.
machine translation, not official
**第三十項** 第二十七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法人税及び地方法人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「（租税特別措置法第六十六条の四第二十七項（国外関連者との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「、同法第六十六条の四第二十七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「同法第六十六条の四第二十七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。
art-66-4/par-30 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
With regard to the application of the provisions of Article 72, paragraph (1) of the Act on General Rules for National Taxes to corporation tax and local corporation 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 (27), 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 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Transactions with Foreign Affiliates)", the phrase ", Article 70, paragraph (3)" with ", Article 70, paragraph (3) as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) 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 66-4, paragraph (27) of that Act".
machine translation, not official
**第三十一項** 第一項の規定の適用がある場合において、法人と当該法人に係る国外関連者（法人税法第二条第十二号の十九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。）の居住者又は法人とされるものに限る。）との間の国外関連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、当該法人が同項の規定の適用により納付すべき法人税に係る延滞税及び地方法人税に係る延滞税のうち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。
art-66-4/par-31 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
Where the provisions of paragraph (1) apply, and with respect to the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate conducted between a corporation and its foreign affiliate (limited to a foreign affiliate who is deemed, pursuant to the provisions of a convention prescribed in the proviso to Article 2, item (xii)-19 of the Corporation Tax Act (hereinafter referred to in this paragraph and paragraph (1) of the following Article as a "tax treaty"), to be a resident or corporation in 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 the treaty partner state, etc., or any other requirement specified by Cabinet Order has been satisfied, the regional commissioner or the district director may, pursuant to the provisions of Cabinet Order, grant an exemption from the part of the delinquent tax imposed with regard to the corporation tax and the delinquent tax imposed with regard to the local corporation tax payable by the corporation 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 the treaty partner state, etc.
machine translation, not official
**第三十二項** 外国法人が国外関連者に該当するかどうかの判定に関する事項その他第一項から第十五項まで及び第十九項の規定の適用に関し必要な事項は、政令で定める。
art-66-4/par-32 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-32 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-32
Matters concerning the determination as to whether or not a foreign corporation falls under the category of foreign affiliate, and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (15) and paragraph (19) are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の二（国外関連者との取引に係る課税の特例に係る納税の猶予） — (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)
caption: Ministry of Justice translation — Japanese Law Translation Database System
art-66-4-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
**第一項** 法人が租税条約の規定に基づき国税庁長官又は当該租税条約の条約相手国等の権限ある当局に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第二十七項第一号に掲げる更正決定により納付すべき法人税の額及び同項第三号に掲げる更正決定により納付すべき地方法人税の額（当該申立てに係る条約相手国等との間の租税条約に規定する協議の対象となるものに限る。）並びに当該法人税の額及び地方法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国等の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額及び地方法人税の額以外の国税の滞納がある場合は、この限りでない。
art-66-4-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
Where a corporation has, pursuant to the provisions of a tax treaty, filed an objection prescribed in the tax treaty with the Commissioner of the National Tax Agency or the competent authority of the treaty partner state, etc. of the tax treaty, the district director of the tax office, etc. (meaning the district director of the tax office, etc. prescribed in Article 46, paragraph (1) of the Act on General Rules for National Taxes; hereinafter the same applies in this Article) may, upon application by the corporation that has filed the objection, grant a tax payment grace period, up to the amount calculated pursuant to the method specified by Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (27), item (i) of the preceding Article and the amount of local corporation tax payable based on the reassessment or determination listed in item (iii) of that paragraph which pertain to the objection (limited to the amounts to be covered by the consultation prescribed in the tax treaty with the treaty partner state, etc. which pertains to the objection), including the amount of penalty tax prescribed in Article 69 of the Act with regard to the amount of corporation tax and the amount of local corporation tax, for the period from the due date for payment (meaning the due date for payment prescribed in Article 37, paragraph (1) of the Act; in the case where the application has been filed after the due date for payment, the period start from the date of the filing of the application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provisions of Article 26 of the Act based on an agreement with the competent authority of the treaty partner state, etc. (in the case where there is no such agreement or in any other case specified by Cabinet Order: the date specified by Cabinet Order) (this period is referred to as the "duration of the tax payment grace period" in paragraph (7)); provided, however, that this does not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax.
machine translation, not official
**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。
art-66-4-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2
The district director of the tax office, etc., when granting a tax payment grace period pursuant to the provisions of the preceding paragraph (hereinafter referred to in this Article as a "tax payment grace period"), must collect security equivalent to the amount under the grace period; provided, however, that this does not apply where the tax amount under the grace period is 1,000,000 yen or less, where the period of the grace period is within three months, or where there are special circumstances where it is impossible to collect security.
machine translation, not official
**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。
art-66-4-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-3
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.
Ministry of Justice translation — Japanese Law Translation Database System
**第四項** 国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第一項中「第四十六条（納税の猶予の要件等）」とあるのは「租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項中「前条第一項から第四項までの規定による申請書の提出があつた」とあるのは「租税特別措置法第六十六条の四の二第一項の申請がされた」と読み替えるものとする。
art-66-4-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4
The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes apply mutatis mutandis where a tax payment grace period is granted or is not granted. In this case, the phrase "Article 46 (Requirements for Tax Payment Grace Period)" in Article 47, paragraph (1) of the Act is deemed to be replaced with "Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", and the phrase "a written application under the provisions of paragraphs (1) through (4) of the preceding Article has been submitted" in paragraph (2) of that Article with "an application under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation has been made".
machine translation, not official
**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。
art-66-4-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5
Where a corporation that has been granted a grace period for tax payment falls under any of the cases listed in the following items, the district director, etc. may rescind the grace. In this case, the provisions of Article 49, paragraph (2) and paragraph (3) of the Act on General Rules for National Taxes applies mutatis mutandis:
Ministry of Justice translation — Japanese Law Translation Database System
**一** 第一項の申立てを取り下げたとき。
art-66-4-2/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1
where the corporation has withdrawn the application set forth in paragraph (1);
Ministry of Justice translation — Japanese Law Translation Database System
**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。
art-66-4-2/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2
where the corporation does not cooperate in the submission of the necessary documents for the consultation set forth in paragraph (1);
Ministry of Justice translation — Japanese Law Translation Database System
**三** 国税通則法第三十八条第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税及び地方法人税を猶予期間内に完納することができないと認められるとき。
art-66-4-2/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-3
where there is a fact that falls under any of the items of Article 38, paragraph (1) of the Act on General Rules for National Taxes, and it is found to be impossible for the corporation to pay the corporation tax and local corporation tax under the grace period in full within the period;
machine translation, not official
**四** その猶予に係る法人税及び地方法人税につき提供された担保について税務署長等が国税通則法第五十一条第一項の規定によつてした命令に応じないとき。
art-66-4-2/par-5/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-4
where the corporation does not follow the order issued by the district director of the tax office, etc. pursuant to the provisions of Article 51, paragraph (1) of the Act on General Rules for National Taxes with regard to the security provided for the corporation tax and local corporation tax under the grace period;
machine translation, not official
**五** 新たに猶予に係る法人税の額及び地方法人税の額以外の国税を滞納したとき（税務署長等がやむを得ない理由があると認めるときを除く。）。
art-66-4-2/par-5/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
where the corporation has newly become delinquent in payment of national taxes other than the amount of corporation tax and the amount of local corporation tax under the grace period (excluding where the district director of the tax office, etc. finds that there are unavoidable reasons);
machine translation, not official
**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。
art-66-4-2/par-5/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-6
beyond what is listed in the preceding items, where it is found to be inappropriate to maintain the grace period due to any change in the state of the corporation's property or other circumstances.
machine translation, not official
**第六項** 納税の猶予を受けた法人税及び地方法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同条第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予の要件等）又は」とあるのは「納税の猶予の要件等）、租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）又は」と、同法第百五十一条の二第一項中「納税の猶予の要件等）」とあるのは「納税の猶予の要件等）又は租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」と、同条第二項第一号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、同項第二号中「第三項まで」とあるのは「第三項まで若しくは租税特別措置法第六十六条の四の二第一項」と、「同法」とあるのは「国税通則法」と、「含む。）」とあるのは「含む。）又は租税特別措置法第六十六条の四の二第五項第五号」とする。
art-66-4-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax and local corporation tax under a tax payment grace period: in the Act on General Rules for National Taxes, the term "tax payment grace period" in Article 2, item (viii) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in Article 52, paragraph (1) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate); hereinafter the same applies in this paragraph)", and the term "tax payment grace period" in Article 55, paragraph (1), item (i) and Article 73, paragraph (4) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))"; in the National Tax Collection Act, the term "tax payment grace period" in Article 2, item (ix) is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate))", the term "tax payment grace period" in item (x) of that Article is deemed to be replaced with "tax payment grace period (including a tax payment grace period pursuant to the provisions of Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation)", the phrase "(Requirements for Tax Payment Grace Period) or" in Article 151, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period), Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or", the phrase "(Requirements for Tax Payment Grace Period)" in Article 151-2, paragraph (1) is deemed to be replaced with "(Requirements for Tax Payment Grace Period) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate)", the phrase "through (3)" in paragraph (2), item (i) of that Article is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", and, in item (ii) of that paragraph, the phrase "through (3)" is deemed to be replaced with "through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "that Act" with "the Act on General Rules for National Taxes", and the phrase "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article)" with "including as applied mutatis mutandis pursuant to paragraph (3) or (4) of the following Article) or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation".
machine translation, not official
**第七項** 納税の猶予をした場合には、その猶予をした法人税に係る延滞税及び地方法人税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。
art-66-4-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7
Where a tax payment grace period has been granted, exemption is granted from the part of the delinquent tax imposed with regard to the corporation tax and the delinquent tax imposed with regard to the local corporation tax under the grace period, which corresponds to the duration of the tax payment grace period (in the case where the application set forth in paragraph (1) has been filed before the due date for payment set forth in the paragraph, the duration of the tax payment grace period includes the period from the date of the filing of the application until the due date for payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provisions of paragraph (5), the district director of the tax office, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the event has occurred.
machine translation, not official
**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。
art-66-4-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-8
Necessary matters concerning the procedure for the application for a grace period for tax payment are specified by Cabinet Order.
Ministry of Justice translation — Japanese Law Translation Database System
### 第六十六条の四の三（外国法人の内部取引に係る課税の特例） — Special Provisions on Taxation on Internal Dealings of Foreign Corporations
caption: machine translation, not official
art-66-4-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
**第一項** 恒久的施設を有する外国法人の平成二十八年四月一日以後に開始する各事業年度において、当該外国法人の本店等（法人税法第百三十八条第一項第一号に規定する本店等をいう。第三項において同じ。）と恒久的施設との間の同号に規定する内部取引（以下この条において「内部取引」という。）の対価の額とした額が独立企業間価格と異なることにより、当該外国法人の当該事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上益金の額に算入すべき金額が過少となるとき、又は損金の額に算入すべき金額が過大となるときは、当該外国法人の当該事業年度の同号イに掲げる国内源泉所得に係る所得に係る同法その他法人税に関する法令の規定の適用については、当該内部取引は、独立企業間価格によるものとする。
art-66-4-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
In each business year beginning on or after April 1, 2016 of a foreign corporation that has a permanent establishment, where, because the amount set as the amount of consideration for an internal dealing prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act (hereinafter referred to in this Article as an "internal dealing") between the head office, etc. of the foreign corporation (meaning the head office, etc. prescribed in that item; the same applies in paragraph (3)) and the permanent establishment differs from the arm's length price, the amount to be included in gross profit is understated, or the amount to be included in deductible expenses is overstated, in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for that business year, then, with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax with respect to the income pertaining to the domestic source income listed in item (i), (a) of that Article of the foreign corporation for that business year, that internal dealing is to be based on the arm's length price.
machine translation, not official
**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。
art-66-4-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
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:
machine translation, not official
**一** 棚卸資産の販売又は購入 次に掲げる方法
art-66-4-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
sale or purchase of inventory assets: the following methods:
machine translation, not official
**イ** 独立価格比準法（特殊の関係（第六十六条の四第一項に規定する特殊の関係をいう。ロにおいて同じ。）にない売手と買手が、内部取引に係る棚卸資産と同種の棚卸資産を当該内部取引と取引段階、取引数量その他が同様の状況の下で売買した取引の対価の額（当該同種の棚卸資産を当該内部取引と取引段階、取引数量その他に差異のある状況の下で売買した取引がある場合において、その差異により生ずる対価の額の差を調整できるときは、その調整を行つた後の対価の額を含む。）に相当する金額をもつて当該内部取引の対価の額とされるべき額とする方法をいう。）
art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-1
comparable uncontrolled price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount equivalent to the amount of the consideration for a transaction wherein a seller and a buyer who are not in a special relationship (meaning the special relationship prescribed in Article 66-4, paragraph (1); the same applies in (b)) have sold or bought inventory assets of the same type as the inventory assets pertaining to the internal dealing, under circumstances where the transaction level, transaction volume and any other conditions are similar to those of the internal dealing (in the case where such inventory assets of the same type have been sold or bought under circumstances where the transaction level, transaction volume and any other conditions are different from those of the internal dealing, and any variance arising from such difference in the conditions can be adjusted, the amount of the consideration as adjusted is included));
machine translation, not official
**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。）
art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-2
resale price method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by deducting, from the amount of the consideration gained by the buyer of the inventory assets involved in the internal dealing for having sold the inventory assets to a person with no special relationship thereto (referred to in (b) as the "resale price"), the amount of normal profit (meaning the amount calculated by multiplying the resale price by the normal profit margin specified by Cabinet Order));
machine translation, not official
**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。）
art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-3
cost plus method (meaning the method which uses, as the amount that should be the amount of the consideration for an internal dealing, the amount calculated by adding, to the amount of the cost incurred by the seller of the inventory assets involved in the internal dealing for having acquired the inventory assets by purchase, manufacture or any other acts, the amount of normal profit (meaning the amount calculated by multiplying the amount of cost by the normal profit margin specified by Cabinet Order)); or
machine translation, not official
**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
art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1/sub-4
a method equivalent to the methods listed in (a) through (c) or any other method specified by Cabinet Order.
machine translation, not official
**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
art-66-4-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-2
a transaction other than the transaction listed in the preceding item: a method equivalent to the methods listed in (a) through (d) of that item.
machine translation, not official
**第三項** 外国法人の各事業年度における内部寄附金の額（当該外国法人の当該事業年度の内部取引において当該外国法人の恒久的施設が当該外国法人の本店等に対して支出した額のうち法人税法第三十七条第七項に規定する寄附金の額に相当するものをいう。）は、当該外国法人の各事業年度の同法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額の計算上、損金の額に算入しない。この場合において、当該外国法人の当該金額につき同法第百四十二条第二項の規定により同法第三十七条の規定に準じて計算するときは、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四の三第三項（外国法人の内部取引に係る課税の特例）」と読み替えるものとする。
art-66-4-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
The amount of internal donations of a foreign corporation in each business year (meaning, of the amounts paid by the permanent establishment of the foreign corporation to the head office, etc. of the foreign corporation in the internal dealings of the foreign corporation in that business year, the amount equivalent to the amount of donations prescribed in Article 37, paragraph (7) of the Corporation Tax Act) is not included in deductible expenses in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of the foreign corporation for each business year. In this case, where that amount of the foreign corporation is calculated in accordance with the provisions of Article 37 of that Act pursuant to the provisions of Article 142, paragraph (2) of that Act, the phrase "the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "the following paragraph or Article 66-4-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Internal Dealings of Foreign Corporations)".
machine translation, not official
**第四項** 当該事業年度において内部取引がある外国法人は、当該内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類として財務省令で定める書類（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。）を、当該事業年度の法人税法第百四十四条の六第一項の規定による申告書の提出期限までに作成し、又は取得し、財務省令で定めるところにより保存しなければならない。
art-66-4-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
A foreign corporation that has internal dealings in that business year must prepare or obtain, by the due date for filing the return under the provisions of Article 144-6, paragraph (1) of the Corporation Tax Act for that business year, the documents specified by Order of the Ministry of Finance as documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to those internal dealings (including, where an electronic or magnetic record (meaning a record that is made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, and that is used in information processing by computers; hereinafter the same applies in this Article) has been prepared in lieu of preparing those documents, that electronic or magnetic record), and must preserve them pursuant to the provisions of Order of the Ministry of Finance.
machine translation, not official
**第五項** 外国法人の当該事業年度の前事業年度の内部取引（当該外国法人が当該事業年度において恒久的施設を有することとなつた場合には、当該事業年度の内部取引）が次のいずれにも該当する場合又は当該事業年度の前事業年度の内部取引がない場合として政令で定める場合には、当該外国法人の当該事業年度の内部取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる書類については、前項の規定は、適用しない。
art-66-4-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
With regard to the documents considered to be necessary for calculating the arm's length price prescribed in paragraph (1) pertaining to the internal dealings of a foreign corporation in that business year, the provisions of the preceding paragraph do not apply where the internal dealings of the foreign corporation in the business year preceding that business year (where the foreign corporation has come to have a permanent establishment in that business year, the internal dealings in that business year) fall under both of the following, or in the case specified by Cabinet Order as a case where there are no internal dealings in the business year preceding that business year:
machine translation, not official
**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。
art-66-4-3/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-1
the total of the amounts set as the amount of consideration for internal dealings is less than 5 billion yen;
machine translation, not official
**二** 内部取引（無形資産（有形資産及び金融資産以外の資産として政令で定めるものをいう。以下この号において同じ。）の譲渡若しくは貸付け（無形資産に係る権利の設定その他他の者に無形資産を使用させる一切の行為を含む。）又はこれらに類似する取引に相当するものに限る。）の対価の額とした額の合計額が三億円未満であること。
art-66-4-3/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2
the total of the amounts set as the amount of consideration for internal dealings (limited to those equivalent to the transfer or lending of an intangible asset (meaning an asset specified by Cabinet Order as an asset other than tangible assets and financial assets; hereinafter the same applies in this item) (including the creation of rights pertaining to an intangible asset and any other act of having another person use an intangible asset), or to transactions similar thereto) is less than 300 million yen.
machine translation, not official
**第六項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化対象内部取引（前項の規定の適用がある内部取引以外の内部取引をいう。以下この項において同じ。）に係る第四項に規定する財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から四十五日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたとき、又は外国法人に各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）若しくはその写しの提示若しくは提出を求めた場合においてその提示若しくは提出を求めた日から六十日を超えない範囲内においてその求めた書類若しくはその写しの提示若しくは提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示若しくは提出がなかつたときに、当該外国法人の各事業年度における同時文書化対象内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化対象内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance prescribed in paragraph (4) pertaining to an internal transaction subject to contemporaneous documentation (meaning an internal dealing other than an internal dealing to which the provisions of the preceding paragraph apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 45 days from the day on which the presentation or submission was requested, or has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction subject to contemporaneous documentation in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these are not presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction subject to contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction subject to contemporaneous documentation, inspect the books and documents concerning that business (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those books and documents, that electronic or magnetic record; hereinafter the same applies in this Article), or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第七項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人に各事業年度における同時文書化免除内部取引（第五項の規定の適用がある内部取引をいう。以下この項において同じ。）に係る第一項に規定する独立企業間価格（第十四項において準用する第六十六条の四第八項本文の規定により当該独立企業間価格とみなされる金額を含む。）を算定するために重要と認められる書類として財務省令で定める書類（その作成又は保存に代えて電磁的記録の作成又は保存がされている場合における当該電磁的記録を含む。以下この項において同じ。）又はその写しの提示又は提出を求めた場合において、その提示又は提出を求めた日から六十日を超えない範囲内においてその求めた書類又はその写しの提示又は提出の準備に通常要する日数を勘案して当該職員が指定する日までにこれらの提示又は提出がなかつたときに、当該外国法人の各事業年度における同時文書化免除内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該外国法人の当該同時文書化免除内部取引に係る事業と同種の事業を営む者に質問し、当該事業に関する帳簿書類を検査し、又は当該帳簿書類（その写しを含む。）の提示若しくは提出を求めることができる。
art-66-4-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
Where the relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment has requested the foreign corporation to present or submit the documents specified by Order of the Ministry of Finance as documents considered to be important for calculating the arm's length price prescribed in paragraph (1) (including an amount deemed to be that arm's length price pursuant to the provisions of the main clause of Article 66-4, paragraph (8) as applied mutatis mutandis pursuant to paragraph (14)) pertaining to an internal transaction exempt from contemporaneous documentation (meaning an internal dealing to which the provisions of paragraph (5) apply; hereinafter the same applies in this paragraph) in each business year (including, in the case where an electronic or magnetic record has been prepared or preserved in lieu of preparing or preserving those documents, that electronic or magnetic record; hereinafter the same applies in this paragraph) or copies thereof, and these have not been presented or submitted by the day designated by the official, taking into account the number of days normally required to prepare the presentation or submission of the documents or copies requested, within a period not exceeding 60 days from the day on which the presentation or submission was requested, the official may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to the internal transaction exempt from contemporaneous documentation of the foreign corporation in each business year, ask questions of a person who is engaged in a business that is the same type as the foreign corporation's business involving that internal transaction exempt from contemporaneous documentation, inspect the books and documents concerning that business, or request the presentation or submission of those books and documents (including copies thereof), to the extent considered necessary for such calculation.
machine translation, not official
**第八項** 国税庁の当該職員又は外国法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、外国法人の内部取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、前二項の規定に基づき提出された帳簿書類（その写しを含む。）を留め置くことができる。
art-66-4-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
The relevant official of the National Tax Agency or the relevant official of the tax office or Regional Taxation Bureau with jurisdiction over a foreign corporation's place for tax payment may, when it is necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to an internal dealing of a foreign corporation, retain the books and documents (including copies thereof) submitted pursuant to the provisions of the preceding two paragraphs.
machine translation, not official
**第九項** 前三項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。
art-66-4-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-9
The authority of the relevant official pursuant to the provisions of the preceding three paragraphs is not construed as being granted for criminal investigation.
machine translation, not official
**第十項** 国税庁、国税局又は税務署の当該職員は、第六項又は第七項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-66-4-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-10
The relevant official of the National Tax Agency, a Regional Taxation Bureau, or a tax office, when asking questions, conducting an inspection, or making a request for presentation or submission pursuant to the provisions of paragraph (6) or (7), must carry an identification card and present it to the person concerned when requested.
machine translation, not official
**第十一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
art-66-4-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11
In any of the following cases, the person who has committed the violation is punished by a fine of 300,000 yen or less:
machine translation, not official
**一** 第六項若しくは第七項の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査を拒み、妨げ、若しくは忌避したとき。
art-66-4-3/par-11/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-1
where a person has failed to answer or has given a false answer to the questions given by the relevant official pursuant to the provisions of paragraph (6) or (7), or has refused, obstructed or avoided the inspection pursuant to those provisions; or
machine translation, not official
**二** 第六項又は第七項の規定による帳簿書類の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類（その写しを含む。）を提示し、若しくは提出したとき。
art-66-4-3/par-11/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11/item-2
where a person has, without justifiable grounds, failed to comply with a request for the presentation or submission of books and documents pursuant to the provisions of paragraph (6) or (7), or has presented or submitted books and documents (including copies thereof) containing false statements or records.
machine translation, not official
**第十二項** 法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の刑を科する。
art-66-4-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12
Where the representative of a corporation (including the administrator of an association or foundation without juridical personality) or an agent, employee or other worker of a corporation or an individual has committed any of the violations set forth in the preceding paragraph with regard to the operations of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in the paragraph.
machine translation, not official
**第十三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-66-4-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-13
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.
machine translation, not official
**第十四項** 第六十六条の四第四項、第八項から第十五項まで及び第二十五項から第三十一項まで並びに前条の規定は、恒久的施設を有する外国法人の内部取引につき、第一項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第六十六条の四第四項 同項 第六十六条の四の三第一項
寄附金の額 同条第三項に規定する内部寄附金の額
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第八項 の対価の額 の対価の額とした額
第二項各号 第六十六条の四の三第二項各号
につき支払われるべき対価の額 の対価の額とされるべき額
を第一項 を同条第一項
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
法人税法 同法
ならば第一項 ならば第六十六条の四の三第一項
第六十六条の四第九項各号 対価の額 対価の額とした額
第六十六条の四第十一項 同時文書化対象国外関連取引（第七項の規定の適用がある国外関連取引以外の国外関連取引 同時文書化対象内部取引（第六十六条の四の三第六項に規定する同時文書化対象内部取引
第六項 同条第四項
第六十六条の四第十二項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六項 第六十六条の四の三第四項
第一項 同条第一項
として財務省令 として同条第六項に規定する財務省令
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十二項第一号 第二項第一号ロ 第六十六条の四の三第二項第一号ロ
第六十六条の四第十二項第二号 第二項第一号ニ 第六十六条の四の三第二項第一号ニ
第六十六条の四第十三項 同時文書化対象国外関連取引 同時文書化対象内部取引
第六十六条の四第十四項 同時文書化免除国外関連取引 同時文書化免除内部取引
第七項の規定の適用がある国外関連取引 第六十六条の四の三第七項に規定する同時文書化免除内部取引
第一項 同条第一項
財務省令 同条第七項に規定する財務省令
所得 法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得
第六十六条の四第十五項 同時文書化免除国外関連取引 同時文書化免除内部取引
第六十六条の四第二十五項 当該国外関連者の名称及び本店又は主たる事務所の 第六十六条の四の三第一項に規定する本店等の名称及びその
第六十六条の四第二十六項 同項の 第六十六条の四の三第一項の
第六十六条の四第二十七項 租税特別措置法第六十六条の四第二十七項（ 租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四第二十七項（
及び租税特別措置法第六十六条の四第二十七項の 及び租税特別措置法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項の
及び同法 及び同法第六十六条の四の三第十四項において準用する同法
「前条及び租税特別措置法 「前条及び租税特別措置法第六十六条の四の三第十四項において準用する同法
（租税特別措置法 （租税特別措置法第六十六条の四の三第十四項において準用する同法
並びに租税特別措置法 並びに租税特別措置法第六十六条の四の三第十四項において準用する同法
、租税特別措置法 、租税特別措置法第六十六条の四の三第十四項において準用する同法
第六十六条の四第二十七項第一号及び第二十八項 当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた 第六十六条の四の三第一項に規定する内部取引の対価の額とした額を同項に規定する独立企業間価格と異なる額とした
第六十六条の四第三十項 租税特別措置法 租税特別措置法第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法
同法第六十六条の四第二十七項 同法第六十六条の四の三第十四項において準用する同法第六十六条の四第二十七項
第六十六条の四第三十一項 法人と当該法人に係る国外関連者 外国法人の恒久的施設と当該外国法人
国外関連取引に係る第一項 第六十六条の四の三第一項に規定する内部取引に係る同項
前条第四項 第六十六条の四の二第一項（ 第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
前条第六項 第六十六条の四の二第一項（ 第六十六条の四の三第十四項（外国法人の内部取引に係る課税の特例）において準用する同法第六十六条の四の二第一項（
第六十六条の四の二第一項の 第六十六条の四の三第十四項において準用する同法第六十六条の四の二第一項の
猶予の要件等）、 猶予の要件等）の規定、
猶予）又は 猶予）の規定又は
若しくは租税特別措置法 若しくは租税特別措置法第六十六条の四の三第十四項において準用する同法
含む。）又は租税特別措置法 含む。）又は租税特別措置法第六十六条の四の三第十四項において準用する同法
art-66-4-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
The provisions of Article 66-4, paragraph (4), paragraphs (8) through (15) and paragraphs (25) through (31), and the preceding Article apply mutatis mutandis to the case where the provisions of paragraph (1) are applied to the internal dealings of a foreign corporation that has a permanent establishment. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 66-4, paragraph (4) the arm's length price prescribed in the paragraph the arm's length price prescribed in Article 66-4-3, paragraph (1)
the amount of donations the amount of internal donations prescribed in paragraph (3) of that Article
the corporation's income the corporation's income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (8) the amount of consideration for that foreign related transaction the amount treated as the amount of consideration for that foreign related transaction
the items of paragraph (2) the items of Article 66-4-3, paragraph (2)
the amount of consideration that should be paid for the amount that should be treated as the amount of consideration for
to be the arm's length price prescribed in paragraph (1) to be the arm's length price prescribed in paragraph (1) of that Article
the amount of income or the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act or
Article 2, item (xxxix) of the Corporation Tax Act Article 2, item (xxxix) of that Act
would be deemed to be the arm's length price prescribed in paragraph (1) would be deemed to be the arm's length price prescribed in Article 66-4-3, paragraph (1)
the items of Article 66-4, paragraph (9) the amount of consideration the amount treated as the amount of consideration
Article 66-4, paragraph (11) a transaction with a foreign affiliate subject to contemporaneous documentation (meaning a transaction with a foreign affiliate other than a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction subject to contemporaneous documentation (meaning an internal transaction subject to contemporaneous documentation prescribed in Article 66-4-3, paragraph (6)
prescribed in paragraph (6) prescribed in paragraph (4) of that Article
Article 66-4, paragraph (12) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
prescribed in paragraph (6) prescribed in Article 66-4-3, paragraph (4)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance as documents specified by the Order of the Ministry of Finance prescribed in paragraph (6) of that Article as documents
the corporation's amount of income the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (12), item (i) the method listed in paragraph (2), item (i), (b) or (c) or the method listed in Article 66-4-3, paragraph (2), item (i), (b) or (c) or
Article 66-4, paragraph (12), item (ii) the method prescribed in paragraph (2), item (i), (d) the method prescribed in Article 66-4-3, paragraph (2), item (i), (d)
Article 66-4, paragraph (13) transaction with a foreign affiliate subject to contemporaneous documentation internal transaction subject to contemporaneous documentation
Article 66-4, paragraph (14) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
a transaction with a foreign affiliate to which the provisions of paragraph (7) apply an internal transaction exempt from contemporaneous documentation prescribed in Article 66-4-3, paragraph (7)
prescribed in paragraph (1) prescribed in paragraph (1) of that Article
specified by Order of the Ministry of Finance specified by the Order of the Ministry of Finance prescribed in paragraph (7) of that Article
the corporation's amount of income the corporation's amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act
Article 66-4, paragraph (15) transaction with a foreign affiliate exempt from contemporaneous documentation internal transaction exempt from contemporaneous documentation
Article 66-4, paragraph (25) the foreign affiliate's name and the location of its head office or principal office the name of the head office, etc. prescribed in Article 66-4-3, paragraph (1) and its location
Article 66-4, paragraph (26) with regard to the application of the provisions of paragraph (1) with regard to the application of the provisions of Article 66-4-3, paragraph (1)
Article 66-4, paragraph (27) Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation ( Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation pursuant to the provisions of paragraph (1) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (1) and Article 66-4, paragraph (27) of that Act paragraph (1) and Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
"the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation "the preceding Article and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
(including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation (including as applied with the terms replaced pursuant to the provisions of Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation and (2) and Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation Article 66-4, paragraph (27) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (27), item (i) and paragraph (28) has conducted a transaction with a foreign affiliate of the corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) has set the amount treated as the amount of consideration for an internal dealing prescribed in Article 66-4-3, paragraph (1) at an amount different from the arm's length price prescribed in that paragraph
Article 66-4, paragraph (30) the Act on Special Measures Concerning Taxation the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act
Article 66-4, paragraph (27) of that Act Article 66-4, paragraph (27) of that Act as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
Article 66-4, paragraph (31) a corporation and its foreign affiliate (limited to a foreign affiliate a permanent establishment of a foreign corporation and that foreign corporation (limited to a foreign corporation
the arm's length price prescribed in paragraph (1) which pertains to a transaction with a foreign affiliate the arm's length price prescribed in Article 66-4-3, paragraph (1) which pertains to an internal dealing prescribed in that paragraph
paragraph (4) of the preceding Article Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation under Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
paragraph (6) of the preceding Article Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation ( Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) (Special Provisions on Taxation on Internal Dealings of Foreign Corporations) of that Act (
Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation) Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act)
(Requirements for Tax Payment Grace Period), (Requirements for Tax Payment Grace Period) provisions,
(Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) or (Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate) provisions or
through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation through (3) or Article 66-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation or Article 66-4-2, paragraph (5), item (v) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) of that Act
machine translation, not official
**第十五項** 第六項及び第七項の帳簿書類（その写しを含む。）の留置きに関する手続その他第一項から第五項まで、第八項及び前項の規定の適用に関し必要な事項は、政令で定める。
art-66-4-3/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-15
Procedures for the retention of the books and documents (including copies thereof) set forth in paragraphs (6) and (7) and other necessary matters concerning the application of the provisions of paragraphs (1) through (5), paragraph (8) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の四（特定多国籍企業グループに係る国別報告事項の提供） — Provision of Country-by-Country Reports Concerning Specified Multinational Enterprise Groups
caption: machine translation, not official
art-66-4-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4
**第一項** 特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものに限る。以下この項において同じ。）は、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項（特定多国籍企業グループの構成会社等の事業が行われる国又は地域ごとの収入金額、税引前当期利益の額、納付税額その他の財務省令で定める事項をいう。以下この条において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法（財務省令で定めるところによりあらかじめ税務署長に届け出て行う情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により、当該内国法人の本店又は主たる事務所の所在地の所轄税務署長に提供しなければならない。
art-66-4-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1
A domestic corporation that is a constituent entity of a specified multinational enterprise group (limited to one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) must provide the country-by-country report (meaning the revenue, the amount of profit before income tax, the amount of tax paid and other matters specified by Order of the Ministry of Finance for each state or territory in which the business of the constituent entities of the specified multinational enterprise group is conducted; hereinafter the same applies in this Article) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notification made in advance to the district director pursuant to the provisions of Order of the Ministry of Finance; hereinafter the same applies in this Article and the following Article), to the district director with jurisdiction over the location of the head office or principal office of that domestic corporation.
machine translation, not official
**第二項** 特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものを除く。以下この項において同じ。）又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの最終親会社等（代理親会社等を指定した場合には、代理親会社等）の居住地国の租税に関する法令を執行する当局が国別報告事項に相当する情報の提供を我が国に対して行うことができないと認められる場合として政令で定める場合に該当するときは、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
In the case specified by Cabinet Order as a case where the authority that enforces the laws and regulations concerning taxes of the country of residence of the ultimate parent company, etc. of a specified multinational enterprise group (or, where a surrogate parent entity has been designated, of the surrogate parent entity) is found to be unable to carry out the provision of information equivalent to the country-by-country report to Japan, a domestic corporation that is a constituent entity of that specified multinational enterprise group (excluding one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) or a foreign corporation that has a permanent establishment and that is such a constituent entity must provide the country-by-country report for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第三項** 前項の規定により同項の特定多国籍企業グループに係る国別報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による国別報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による国別報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による国別報告事項を提供することを要しない。
art-66-4-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-3
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the country-by-country report concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the country-by-country report under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the country-by-country report under the provisions of that paragraph on behalf of the others are not required to provide the country-by-country report under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第四項** この条及び次条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-66-4-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
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**一** 企業グループ 企業集団のうち、その企業集団の連結財務諸表（一般に公正妥当と認められる会計処理の基準に従つてその企業集団の財産及び損益の状況を連結して記載した計算書類をいう。第四号において同じ。）が作成されるものとして政令で定めるものをいう。
art-66-4-4/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-1
corporate group: a group of enterprises that is specified by Cabinet Order as one for which consolidated financial statements of that group of enterprises (meaning financial documents stating the assets and profit and loss of that group of enterprises on a consolidated basis in accordance with generally accepted accounting standards; the same applies in item (iv)) are prepared;
machine translation, not official
**二** 多国籍企業グループ 企業グループのうち、その企業グループの構成会社等の居住地国が二以上あるものその他政令で定めるものをいう。
art-66-4-4/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-2
multinational enterprise group: a corporate group in which there are two or more countries of residence of the constituent entities of that corporate group, or any other corporate group specified by Cabinet Order;
machine translation, not official
**三** 特定多国籍企業グループ 多国籍企業グループのうち、直前の最終親会計年度における多国籍企業グループの総収入金額として財務省令で定める金額が千億円以上であるものをいう。
art-66-4-4/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-3
specified multinational enterprise group: a multinational enterprise group for which the amount specified by Order of the Ministry of Finance as the gross revenue of the multinational enterprise group in the immediately preceding ultimate parent fiscal year is 100 billion yen or more;
machine translation, not official
**四** 構成会社等 企業グループの連結財務諸表にその財産及び損益の状況が連結して記載される会社等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この号及び第八号において同じ。）その他の政令で定める会社等をいう。
art-66-4-4/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-4
constituent entity: a company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including those equivalent thereto in a foreign state); hereinafter the same applies in this item and item (viii)) whose assets and profit and loss are stated on a consolidated basis in the consolidated financial statements of a corporate group, or any other company, etc. specified by Cabinet Order;
machine translation, not official
**五** 最終親会社等 企業グループの構成会社等のうち、その企業グループの他の構成会社等の財務及び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。）を支配しているものとして政令で定めるもの（以下この号において「親会社等」という。）であつて、その親会社等がないものをいう。
art-66-4-4/par-4/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-5
ultimate parent company, etc.: among the constituent entities of a corporate group, one specified by Cabinet Order as controlling the body (meaning a shareholders' meeting or any other body equivalent thereto) that decides the financial and operating or business policies of the other constituent entities of that corporate group (referred to as a "parent company, etc." in this item), which has no parent company, etc. of its own;
machine translation, not official
**六** 代理親会社等 特定多国籍企業グループの最終親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループの国別報告事項又はこれに相当する事項を当該構成会社等の居住地国（当該最終親会社等の居住地国以外の国又は地域に限る。）の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定したものをいう。
art-66-4-4/par-4/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-6
surrogate parent entity: any one constituent entity of a specified multinational enterprise group other than its ultimate parent company, etc., which that ultimate parent company, etc. has designated as the entity to provide the country-by-country report of that specified multinational enterprise group, or matters equivalent thereto, to the authority that enforces the laws and regulations concerning taxes of the country of residence of that constituent entity (limited to a state or territory other than the country of residence of that ultimate parent company, etc.);
machine translation, not official
**七** 最終親会計年度 最終親会社等の財産及び損益の計算の単位となる期間をいう。
art-66-4-4/par-4/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-7
ultimate parent fiscal year: the period that serves as the unit for calculating the assets and profit and loss of the ultimate parent company, etc.;
machine translation, not official
**八** 居住地国 次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域をいう。
art-66-4-4/par-4/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8
country of residence: the state or territory specified in the following for each category of company, etc. listed therein:
machine translation, not official
**イ** 外国の法令において、当該外国に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該外国にこれらに類する場所を有することにより、法人税に相当する税を課されるものとされている会社等（ハに掲げる会社等を除く。） 当該外国
art-66-4-4/par-4/item-8/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-1
a company, etc. that is subject, under the laws and regulations of a foreign state, to a tax equivalent to corporation tax by reason of having its head office or principal office, or the place where its business is managed and controlled, in that foreign state, or of having any other similar place in that foreign state (excluding a company, etc. listed in (c)): that foreign state;
machine translation, not official
**ロ** 外国に本店又は主たる事務所を有する会社等（イに掲げる会社等を除く。） 当該外国
art-66-4-4/par-4/item-8/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-2
a company, etc. that has its head office or principal office in a foreign state (excluding a company, etc. listed in (a)): that foreign state;
machine translation, not official
**ハ** 国内に本店又は主たる事務所を有する会社等 我が国
art-66-4-4/par-4/item-8/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-8/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8/sub-3
a company, etc. that has its head office or principal office in Japan: Japan.
machine translation, not official
**第五項** 特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る最終親会社等届出事項（特定多国籍企業グループの最終親会社等及び代理親会社等に関する情報として財務省令で定める事項をいう。次項において同じ。）を、当該各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-5
A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the notification items on the ultimate parent company, etc. (meaning the matters specified by Order of the Ministry of Finance as information concerning the ultimate parent company, etc. and the surrogate parent entity of the specified multinational enterprise group; the same applies in the following paragraph) for each ultimate parent fiscal year of that specified multinational enterprise group, by the last day of that ultimate parent fiscal year, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第六項** 前項の規定により同項の特定多国籍企業グループに係る最終親会社等届出事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による最終親会社等届出事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による最終親会社等届出事項を代表して提供するものとされた法人以外の法人は、同項の規定による最終親会社等届出事項を提供することを要しない。
art-66-4-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-6
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the notification items on the ultimate parent company, etc. concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, by the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of the others are not required to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第七項** 正当な理由がなくて第一項又は第二項の規定による国別報告事項をその提供の期限までに税務署長に提供しなかつた場合には、法人の代表者（人格のない社団等の管理人を含む。次項において同じ。）、代理人、使用人その他の従業者でその違反行為をした者は、三十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-66-4-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-7
Where the country-by-country report under the provisions of paragraph (1) or (2) has not been provided to the district director by the deadline for its provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第八項** 法人の代表者、代理人、使用人その他の従業者が、その法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、その法人に対して同項の刑を科する。
art-66-4-4/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-8
If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph.
machine translation, not official
**第九項** 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。
art-66-4-4/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-9
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.
machine translation, not official
**第十項** 前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。
art-66-4-4/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-10
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
machine translation, not official
### 第六十六条の四の五（特定多国籍企業グループに係る事業概況報告事項の提供） — Provision of Business Overview Report Items Concerning Specified Multinational Enterprise Groups
caption: machine translation, not official
art-66-4-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5
**第一項** 特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る事業概況報告事項（特定多国籍企業グループの組織構造、事業の概要、財務状況その他の財務省令で定める事項をいう。次項及び第三項において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
art-66-4-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1
A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the business overview report items (meaning the organizational structure, the outline of the business, the financial position and other matters specified by Order of the Ministry of Finance of the specified multinational enterprise group; the same applies in the following paragraph and paragraph (3)) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
machine translation, not official
**第二項** 前項の規定により同項の特定多国籍企業グループに係る事業概況報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による事業概況報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による事業概況報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による事業概況報告事項を提供することを要しない。
art-66-4-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the business overview report items concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the business overview report items under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the business overview report items under the provisions of that paragraph on behalf of the others are not required to provide the business overview report items under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
machine translation, not official
**第三項** 正当な理由がなくて第一項の規定による事業概況報告事項をその提供の期限までに税務署長に提供しなかつた場合には、法人の代表者（人格のない社団等の管理人を含む。次項において同じ。）、代理人、使用人その他の従業者でその違反行為をした者は、三十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-66-4-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3
Where the business overview report items under the provisions of paragraph (1) have not been provided to the district director by the deadline for their provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
machine translation, not official
**第四項** 法人の代表者、代理人、使用人その他の従業者が、その法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、その法人に対して同項の刑を科する。
art-66-4-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4
If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph.
machine translation, not official
**第五項** 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。
art-66-4-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5
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.
machine translation, not official
**第六項** 前三項に定めるもののほか、第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-66-4-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-6
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) and (2) are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-66-4/par-1: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4/par-1: この条 → 租税特別措置法 第六十六条の四 (Article 66-4), art-66-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
- art-66-4/par-1: 次項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4/par-1: 第十項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-1: 第五項 → 租税特別措置法 第六十六条の四第五項 (Article 66-4, paragraph (5)), art-66-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-5
- art-66-4/par-2: 前項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-2/item-1/sub-2: この項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4/par-2/item-2: 前号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-66-4/par-3: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4/par-3: 同法第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37
- art-66-4/par-3: 同条第一項 → 法人税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-1
- art-66-4/par-3: 次項 → 法人税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/art-37/par-2
- art-66-4/par-3: 法人税法第三十七条第七項 → 法人税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-7 · https://japanlaw.org/l/340AC0000000034/art-37/par-7
- art-66-4/par-3: 次項 → 租税特別措置法 第六十六条の四第四項 (Article 66-4, paragraph (4)), art-66-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
- art-66-4/par-3: この項 → 租税特別措置法 第六十六条の四第三項 (Article 66-4, paragraph (3)), art-66-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-3
- art-66-4/par-4: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-5: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-5: この項 → 租税特別措置法 第六十六条の四第五項 (Article 66-4, paragraph (5)), art-66-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-5
- art-66-4/par-6: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-66-4/par-6: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-66-4/par-6: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-66-4/par-6: この条 → 租税特別措置法 第六十六条の四 (Article 66-4), art-66-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
- art-66-4/par-6: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-7: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-7: 前項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4/par-7/item-2: 次項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-7/item-2: この号 → 租税特別措置法 第六十六条の四第七項第二号 (Article 66-4, paragraph (7), item (ii)), art-66-4/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7/item-2
- art-66-4/par-8: 法人税法第二条第三十九号 → 法人税法 第二条第一項第三十九号 (Article 2, paragraph (1), item (xxxix)), art-2/par-1/item-39 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-39 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-39
- art-66-4/par-8: 同法第二条第四十号 → 法人税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-40
- art-66-4/par-8: この条 → 租税特別措置法 第六十六条の四 (Article 66-4), art-66-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
- art-66-4/par-8: 第十二項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-8: 第二十七項 → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4/par-8: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-8: この項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-8: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4/par-8: 第十四項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4/par-9: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- art-66-4/par-9: 前項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-9: 第二十五項 → 租税特別措置法 第六十六条の四第二十五項 (Article 66-4, paragraph (25)), art-66-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
- art-66-4/par-9: この項 → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4/par-9: 次項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-9/item-1: 次号 → 租税特別措置法 第六十六条の四第九項第二号 (Article 66-4, paragraph (9), item (ii)), art-66-4/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-2
- art-66-4/par-9/item-2: この号 → 租税特別措置法 第六十六条の四第九項第二号 (Article 66-4, paragraph (9), item (ii)), art-66-4/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9/item-2
- art-66-4/par-10: 第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-10: この項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-11: この項 → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-66-4/par-11: 次項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-11: 第十七項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-11: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-66-4/par-11: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4/par-11: 前二項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-11: 前二項 → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4/par-12: この項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-12: 第十七項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-12: 第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-66-4/par-12: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-12: 第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-12: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4/par-12: 第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-66-4/par-12: 第九項 → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4/par-12/item-1: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-66-4/par-12/item-1: 同項第二号 → 租税特別措置法 第六十六条の四第二項第二号 (Article 66-4, paragraph (2), item (ii)), art-66-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-2
- art-66-4/par-12/item-2: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-66-4/par-12/item-2: 同項第二号 → 租税特別措置法 第六十六条の四第二項第二号 (Article 66-4, paragraph (2), item (ii)), art-66-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-2
- art-66-4/par-13: 前項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-13: 第十項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-14: 第十二項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-14: 第十八項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-14: 同項第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-66-4/par-14: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-66-4/par-14: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-14: 第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-14: この項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4/par-14: 同項第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-66-4/par-14: 第九項 → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4/par-15: 前項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4/par-15: 第十項 → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-16: この条 → 租税特別措置法 第六十六条の四 (Article 66-4), art-66-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
- art-66-4/par-17: 第十二項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-17: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-17: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4/par-18: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-18: 第十四項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4/par-19: 前二項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-19: 前二項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-19: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-20: 前三項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-20: 前三項 → 租税特別措置法 第六十六条の四第十九項 (Article 66-4, paragraph (19)), art-66-4/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-19
- art-66-4/par-20: 前三項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-21: 第十八項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-21: 第十七項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-22/item-1: 第十八項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-22/item-1: 第十七項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-22/item-2: 第十八項 → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- art-66-4/par-22/item-2: 第十七項 → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- art-66-4/par-23: 前項 → 租税特別措置法 第六十六条の四第二十二項 (Article 66-4, paragraph (22)), art-66-4/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22
- art-66-4/par-24: 前項 → 租税特別措置法 第六十六条の四第二十三項 (Article 66-4, paragraph (23)), art-66-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-23
- art-66-4/par-26: 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-66-4/par-26: 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-66-4/par-26: 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-66-4/par-26: 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-66-4/par-26: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-27: 地方法人税法第二十六条第一項 → e-Gov law 426AC0000000011, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-66-4/par-27: 第三項 → e-Gov law 426AC0000000011, 第二十六条第三項 (Article 26, paragraph (3)), art-26/par-3 — not held in this collection
- art-66-4/par-27: この条 → 租税特別措置法 第六十六条の四 (Article 66-4), art-66-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4 · https://japanlaw.org/l/332AC0000000026/art-66-4
- art-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: 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-66-4/par-27: この項 → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4/par-27: 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-66-4/par-27/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-66-4/par-27/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-66-4/par-27/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-66-4/par-27/item-1: この項 → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4/par-27/item-1: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-27/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-66-4/par-27/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-66-4/par-27/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-66-4/par-27/item-2: この項 → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4/par-27/item-2: 第四号 → 租税特別措置法 第六十六条の四第二十七項第四号 (Article 66-4, paragraph (27), item (iv)), art-66-4/par-27/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-4
- art-66-4/par-27/item-2: 前号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4/par-27/item-3: 国税通則法第二条第七号 → 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-66-4/par-27/item-3: 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-66-4/par-27/item-3: 第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4/par-27/item-4: 第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4/par-28: 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-66-4/par-28: 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-66-4/par-28: 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-66-4/par-28: 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-66-4/par-28: 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-66-4/par-28: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-29: 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-66-4/par-29: 前項 → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- art-66-4/par-30: 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-66-4/par-30: 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-66-4/par-30: 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-66-4/par-30: 第二十七項 → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4/par-31: 法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-66-4/par-31: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-31: 次条第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4/par-31: この項 → 租税特別措置法 第六十六条の四第三十一項 (Article 66-4, paragraph (31)), art-66-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4/par-32: 第十九項 → 租税特別措置法 第六十六条の四第十九項 (Article 66-4, paragraph (19)), art-66-4/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-19
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第四項 (Article 66-4, paragraph (4)), art-66-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第三項 (Article 66-4, paragraph (3)), art-66-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-3
- art-66-4/par-32: 第一項から第十五項まで → 租税特別措置法 第六十六条の四第五項 (Article 66-4, paragraph (5)), art-66-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-5
- art-66-4-2/par-1: 国税通則法第四十六条第一項 → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- art-66-4-2/par-1: 同法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-66-4-2/par-1: 同法第三十七条第一項 → 国税通則法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/art-37/par-1
- art-66-4-2/par-1: 同法第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69
- art-66-4-2/par-1: この条 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-66-4-2/par-1: 前条第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4-2/par-1: 同項第三号 → 租税特別措置法 第六十六条の四第二十七項第三号 (Article 66-4, paragraph (27), item (iii)), art-66-4/par-27/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-3
- art-66-4-2/par-1: 第七項 → 租税特別措置法 第六十六条の四の二第七項 (Article 66-4-2, paragraph (7)), art-66-4-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-7
- art-66-4-2/par-2: 前項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-2: この条 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-66-4-2/par-3: 国税通則法第四十六条第六項 → 国税通則法 第四十六条第六項 (Article 46, paragraph (6)), art-46/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-6 · https://japanlaw.org/l/337AC0000000066/art-46/par-6
- art-66-4-2/par-3: 前項 → 租税特別措置法 第六十六条の四の二第二項 (Article 66-4-2, paragraph (2)), art-66-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-2
- art-66-4-2/par-4: 第四十六条 → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-1
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-2
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-3
- art-66-4-2/par-4: 前条第一項から第四項まで → 国税通則法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-46-2/par-4
- art-66-4-2/par-4: 国税通則法第四十七条 → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47
- art-66-4-2/par-4: 同法第四十七条第一項 → 国税通則法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-1 · https://japanlaw.org/l/337AC0000000066/art-47/par-1
- art-66-4-2/par-4: 同条第二項 → 国税通則法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47/par-2 · https://japanlaw.org/l/337AC0000000066/art-47/par-2
- art-66-4-2/par-4: 第四十八条 → 国税通則法 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/national-tax-general-rules-act/art-48 · https://japanlaw.org/l/337AC0000000066/art-48
- art-66-4-2/par-4: 租税特別措置法第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5: 国税通則法第四十九条第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-66-4-2/par-5: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-66-4-2/par-5/item-1: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5/item-2: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-5/item-3: 国税通則法第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/art-38/par-1
- art-66-4-2/par-5/item-4: 国税通則法第五十一条第一項 → 国税通則法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-51/par-1 · https://japanlaw.org/l/337AC0000000066/art-51/par-1
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第二号 (Article 66-4-2, paragraph (5), item (ii)), art-66-4-2/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-2
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第一号 (Article 66-4-2, paragraph (5), item (i)), art-66-4-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-1
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第四号 (Article 66-4-2, paragraph (5), item (iv)), art-66-4-2/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-4
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第五号 (Article 66-4-2, paragraph (5), item (v)), art-66-4-2/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
- art-66-4-2/par-5/item-6: 前各号 → 租税特別措置法 第六十六条の四の二第五項第三号 (Article 66-4-2, paragraph (5), item (iii)), art-66-4-2/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-3
- art-66-4-2/par-6: 国税徴収法第二条第九号 → e-Gov law 334AC0000000147, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-66-4-2/par-6: 同条第十号 → e-Gov law 334AC0000000147, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-66-4-2/par-6: 同法第百五十一条第一項 → e-Gov law 334AC0000000147, 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — not held in this collection
- art-66-4-2/par-6: 同法第百五十一条の二第一項 → e-Gov law 334AC0000000147, 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — not held in this collection
- art-66-4-2/par-6: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- art-66-4-2/par-6: 同法第五十二条第一項 → 国税通則法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-1 · https://japanlaw.org/l/337AC0000000066/art-52/par-1
- art-66-4-2/par-6: 同法第五十五条第一項第一号 → 国税通則法 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-55/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1/item-1
- art-66-4-2/par-6: 第七十三条第四項 → 国税通則法 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-73/par-4 · https://japanlaw.org/l/337AC0000000066/art-73/par-4
- art-66-4-2/par-6: 同条第二項第一号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第一号 (Article 151-2, paragraph (2), item (i)), art-151-2/par-2/item-1 — not held in this collection
- art-66-4-2/par-6: 同項第二号 → e-Gov law 334AC0000000147, 第百五十一条の二第二項第二号 (Article 151-2, paragraph (2), item (ii)), art-151-2/par-2/item-2 — not held in this collection
- art-66-4-2/par-6: 租税特別措置法第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-6: 租税特別措置法第六十六条の四の二第五項第五号 → 租税特別措置法 第六十六条の四の二第五項第五号 (Article 66-4-2, paragraph (5), item (v)), art-66-4-2/par-5/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5/item-5
- art-66-4-2/par-7: 第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-2/par-7: 第五項 → 租税特別措置法 第六十六条の四の二第五項 (Article 66-4-2, paragraph (5)), art-66-4-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-5
- art-66-4-3/par-1: 法人税法第百三十八条第一項第一号 → 法人税法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-1
- art-66-4-3/par-1: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-1: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-1: 第三項 → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-2: 前項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-2/item-1/sub-1: 第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4-3/par-2/item-2: 前号 → 租税特別措置法 第六十六条の四の三第二項第一号 (Article 66-4-3, paragraph (2), item (i)), art-66-4-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
- art-66-4-3/par-3: 同法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-3: 同法第百四十二条第二項 → 法人税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2
- art-66-4-3/par-3: 同法第三十七条 → 法人税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/corporation-tax-act/art-37 · https://japanlaw.org/l/340AC0000000034/art-37
- art-66-4-3/par-3: 同条第一項 → 法人税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-1
- art-66-4-3/par-3: 次項 → 法人税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/art-37/par-2
- art-66-4-3/par-3: 法人税法第三十七条第七項 → 法人税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-7 · https://japanlaw.org/l/340AC0000000034/art-37/par-7
- art-66-4-3/par-3: 租税特別措置法第六十六条の四の三第三項 → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-4: 法人税法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-66-4-3/par-4: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-4: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-5: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-5: 前項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-5/item-2: この号 → 租税特別措置法 第六十六条の四の三第五項第二号 (Article 66-4-3, paragraph (5), item (ii)), art-66-4-3/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5/item-2
- art-66-4-3/par-6: この条 → 租税特別措置法 第六十六条の四の三 (Article 66-4-3), art-66-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3
- art-66-4-3/par-6: 前項 → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-6: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-66-4-3/par-6: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-6: この項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-6: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-6: 第四項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-7: この項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-7: 第五項 → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-7: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-66-4-3/par-7: 第六十六条の四第八項 → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-7: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-8: 前二項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-8: 前二項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-8: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第八項 (Article 66-4-3, paragraph (8)), art-66-4-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
- art-66-4-3/par-9: 前三項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-10: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-10: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-11/item-1: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-11/item-1: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-11/item-2: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-11/item-2: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-12: 前項 → 租税特別措置法 第六十六条の四の三第十一項 (Article 66-4-3, paragraph (11)), art-66-4-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-11
- art-66-4-3/par-13: 前項 → 租税特別措置法 第六十六条の四の三第十二項 (Article 66-4-3, paragraph (12)), art-66-4-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-12
- art-66-4-3/par-14: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- art-66-4-3/par-14: 第六十六条の四の三第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-14: 第六十六条の四の三第二項 → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-66-4-3/par-14: 第二項第一号 → 租税特別措置法 第六十六条の四第二項第一号 (Article 66-4, paragraph (2), item (i)), art-66-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2/item-1
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- art-66-4-3/par-14: 第六十六条の四第十二項第二号 → 租税特別措置法 第六十六条の四第十二項第二号 (Article 66-4, paragraph (12), item (ii)), art-66-4/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-2
- art-66-4-3/par-14: 前条 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- art-66-4-3/par-14: 前条第六項 → 租税特別措置法 第六十六条の四の二第六項 (Article 66-4-2, paragraph (6)), art-66-4-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-6
- art-66-4-3/par-14: 第六十六条の四第四項 → 租税特別措置法 第六十六条の四第四項 (Article 66-4, paragraph (4)), art-66-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-4
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- art-66-4-3/par-14: 第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-66-4-3/par-14: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第三十項 (Article 66-4, paragraph (30)), art-66-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
- art-66-4-3/par-14: 租税特別措置法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-66-4-3/par-14: 第六十六条の四の二第一項 → 租税特別措置法 第六十六条の四の二第一項 (Article 66-4-2, paragraph (1)), art-66-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-1
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第三十一項 (Article 66-4, paragraph (31)), art-66-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- art-66-4-3/par-14: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- art-66-4-3/par-14: 前条第四項 → 租税特別措置法 第六十六条の四の二第四項 (Article 66-4-2, paragraph (4)), art-66-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-2/par-4
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十五項 (Article 66-4, paragraph (25)), art-66-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
- art-66-4-3/par-14: 第六項 → 租税特別措置法 第六十六条の四第六項 (Article 66-4, paragraph (6)), art-66-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-6
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- art-66-4-3/par-14: 第八項から第十五項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- art-66-4-3/par-14: 第六十六条の四の三第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-14: 第六十六条の四第十二項第一号 → 租税特別措置法 第六十六条の四第十二項第一号 (Article 66-4, paragraph (12), item (i)), art-66-4/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12/item-1
- art-66-4-3/par-14: 第六十六条の四の三第二項第一号 → 租税特別措置法 第六十六条の四の三第二項第一号 (Article 66-4-3, paragraph (2), item (i)), art-66-4-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2/item-1
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十九項 (Article 66-4, paragraph (29)), art-66-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- art-66-4-3/par-14: 第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-14: 第二十五項から第三十一項まで → 租税特別措置法 第六十六条の四第二十六項 (Article 66-4, paragraph (26)), art-66-4/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
- art-66-4-3/par-14: 前条 → 租税特別措置法 第六十六条の四の二 (Article 66-4-2), art-66-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-2
- art-66-4-3/par-14: 第六十六条の四の三第四項 → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-3/par-14: 第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-66-4-3/par-15: 第七項 → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第二項 (Article 66-4-3, paragraph (2)), art-66-4-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-2
- art-66-4-3/par-15: 第八項 → 租税特別措置法 第六十六条の四の三第八項 (Article 66-4-3, paragraph (8)), art-66-4-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-8
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- art-66-4-3/par-15: 前項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第三項 (Article 66-4-3, paragraph (3)), art-66-4-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-3
- art-66-4-3/par-15: 第六項 → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-66-4-3/par-15: 第一項から第五項まで → 租税特別措置法 第六十六条の四の三第四項 (Article 66-4-3, paragraph (4)), art-66-4-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-4
- art-66-4-4/par-1: この条 → 租税特別措置法 第六十六条の四の四 (Article 66-4-4), art-66-4-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4
- art-66-4-4/par-1: 次条 → 租税特別措置法 第六十六条の四の五 (Article 66-4-5), art-66-4-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5
- art-66-4-4/par-1: この項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1
- art-66-4-4/par-2: この項 → 租税特別措置法 第六十六条の四の四第二項 (Article 66-4-4, paragraph (2)), art-66-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
- art-66-4-4/par-3: 前項 → 租税特別措置法 第六十六条の四の四第二項 (Article 66-4-4, paragraph (2)), art-66-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
- art-66-4-4/par-4: この条 → 租税特別措置法 第六十六条の四の四 (Article 66-4-4), art-66-4-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4
- art-66-4-4/par-4: 次条 → 租税特別措置法 第六十六条の四の五 (Article 66-4-5), art-66-4-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5
- art-66-4-4/par-4/item-1: 第四号 → 租税特別措置法 第六十六条の四の四第四項第四号 (Article 66-4-4, paragraph (4), item (iv)), art-66-4-4/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-4
- art-66-4-4/par-4/item-4: この号 → 租税特別措置法 第六十六条の四の四第四項第四号 (Article 66-4-4, paragraph (4), item (iv)), art-66-4-4/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-4
- art-66-4-4/par-4/item-4: 第八号 → 租税特別措置法 第六十六条の四の四第四項第八号 (Article 66-4-4, paragraph (4), item (viii)), art-66-4-4/par-4/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-8
- art-66-4-4/par-4/item-5: この号 → 租税特別措置法 第六十六条の四の四第四項第五号 (Article 66-4-4, paragraph (4), item (v)), art-66-4-4/par-4/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4/item-5
- art-66-4-4/par-5: 次項 → 租税特別措置法 第六十六条の四の四第六項 (Article 66-4-4, paragraph (6)), art-66-4-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-6
- art-66-4-4/par-6: 前項 → 租税特別措置法 第六十六条の四の四第五項 (Article 66-4-4, paragraph (5)), art-66-4-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-5
- art-66-4-4/par-7: 次項 → 租税特別措置法 第六十六条の四の四第八項 (Article 66-4-4, paragraph (8)), art-66-4-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-8
- art-66-4-4/par-7: 第二項 → 租税特別措置法 第六十六条の四の四第二項 (Article 66-4-4, paragraph (2)), art-66-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
- art-66-4-4/par-7: 第一項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1
- art-66-4-4/par-8: 前項 → 租税特別措置法 第六十六条の四の四第七項 (Article 66-4-4, paragraph (7)), art-66-4-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-7
- art-66-4-4/par-9: 前項 → 租税特別措置法 第六十六条の四の四第八項 (Article 66-4-4, paragraph (8)), art-66-4-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-8
- art-66-4-4/par-10: 前三項 → 租税特別措置法 第六十六条の四の四第八項 (Article 66-4-4, paragraph (8)), art-66-4-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-8
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第五項 (Article 66-4-4, paragraph (5)), art-66-4-4/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-5
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第二項 (Article 66-4-4, paragraph (2)), art-66-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第三項 (Article 66-4-4, paragraph (3)), art-66-4-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-3
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第六項 (Article 66-4-4, paragraph (6)), art-66-4-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-6
- art-66-4-4/par-10: 前三項 → 租税特別措置法 第六十六条の四の四第九項 (Article 66-4-4, paragraph (9)), art-66-4-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-9
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第四項 (Article 66-4-4, paragraph (4)), art-66-4-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-4
- art-66-4-4/par-10: 前三項 → 租税特別措置法 第六十六条の四の四第七項 (Article 66-4-4, paragraph (7)), art-66-4-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-7
- art-66-4-4/par-10: 第一項から第六項まで → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1
- art-66-4-5/par-1: 次項 → 租税特別措置法 第六十六条の四の五第二項 (Article 66-4-5, paragraph (2)), art-66-4-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2
- art-66-4-5/par-1: 第三項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3
- art-66-4-5/par-2: 前項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1
- art-66-4-5/par-3: 第一項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1
- art-66-4-5/par-3: 次項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4
- art-66-4-5/par-4: 前項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3
- art-66-4-5/par-5: 前項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4
- art-66-4-5/par-6: 第一項 → 租税特別措置法 第六十六条の四の五第一項 (Article 66-4-5, paragraph (1)), art-66-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-1
- art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第五項 (Article 66-4-5, paragraph (5)), art-66-4-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-5
- art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第四項 (Article 66-4-5, paragraph (4)), art-66-4-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-4
- art-66-4-5/par-6: 第二項 → 租税特別措置法 第六十六条の四の五第二項 (Article 66-4-5, paragraph (2)), art-66-4-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-2
- art-66-4-5/par-6: 前三項 → 租税特別措置法 第六十六条の四の五第三項 (Article 66-4-5, paragraph (3)), art-66-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-4-5/par-3
---
## Sources
- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-08
- 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
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation (租税特別措置法), Article 66-4, paragraph (2), item (i), (b) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation (租税特別措置法), Article 66-4, paragraph (2), item (i), (c) — the Ministry of Justice's English as printed (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-20261007T211206-144, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-145, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-146, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-147, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-148, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-003, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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