# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七節の三 (Chapter 3, Section 7-3)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第七節の三 (Chapter 3, Section 7-3) — address `ch-3/sec-7-3`
- 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-7-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3
- 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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## 第七節の三　支払利子等に係る課税の特例 — Section 7-3 Special Provisions on Taxation on Interest Paid, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-7-3 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-3 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3</sup>

## 第一款　国外支配株主等に係る負債の利子等の課税の特例 — Subsection 1 Special Provisions on Taxation of the Interest on Liabilities, etc. Payable to a Foreign Controlling Shareholder, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-7-3/subsec-1 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-3/subsec-1 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3/subsec-1</sup>

### 第六十六条の五
<sup>art-66-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5 · https://japanlaw.org/l/332AC0000000026/art-66-5</sup>

    **第一項**  内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。
    <sup>art-66-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1</sup>
    Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to its foreign controlling shareholder, etc. or fund provider, etc., and the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation for the relevant business year exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. for the relevant business year, the amount calculated pursuant to the method specified by Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the domestic corporation to its foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year is not included in the amount of deductible expenses in the calculation of the amount of income of the domestic corporation for the relevant business year; provided, however, that this does not apply where the average balance of liabilities regarding the total liabilities of the domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds; the same applies in the following paragraph and paragraph (3)) is threefold the amount of equity capital of the domestic corporation or less.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、同項中「三倍」とあるのは、「二倍」とする。
    <sup>art-66-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2</sup>
    Where the provisions of the preceding paragraph apply, and the domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc. of the domestic corporation, the domestic corporation may use, as the multiple number applicable to the equity interest held by its foreign controlling shareholder, etc. or applicable to the amount of equity capital of the domestic corporation, the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. or applicable to the amount of equity capital, which is calculated pursuant to the method specified by Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and the fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by Cabinet Order from the amount of interest on liabilities, etc. payable to the domestic corporation's foreign controlling shareholder, etc. and fund provider, etc., to be the amount of interest on liabilities, etc. payable to its foreign controlling shareholder, etc. and fund provider, etc. In this case, the term "threefold" in that paragraph is to be replaced with "twofold."
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等の資本持分及び当該内国法人の自己資本の額に係る各倍数に代えて、当該内国法人と同種の事業を営む内国法人で事業規模その他の状況が類似するものの総負債の額の純資産の額に対する比率として政令で定める比率に照らし妥当と認められる倍数を用いることができる。
    <sup>art-66-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3</sup>
    Where the provisions of paragraph (1) apply, the domestic corporation may use, in lieu of the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. of the domestic corporation and applicable to the amount of equity capital of the domestic corporation, a multiple number that is found to be appropriate in light of the percentage specified by Cabinet Order as the percentage of the total liabilities of another domestic corporation to its net assets on condition that such other domestic corporation's business is the same type as the domestic corporation's business, and the size and other details are similar between the two businesses.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  第一項の規定は、当該内国法人の当該事業年度に係る同項（第二項の規定により読み替えて適用する場合を含む。）に規定する超える部分に対応するものとして政令で定めるところにより計算した金額が当該内国法人の当該事業年度に係る次条第一項に規定する超える部分の金額を下回る場合には、適用しない。ただし、同条第三項の規定の適用がある場合には、この限りでない。
    <sup>art-66-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4</sup>
    The provisions of paragraph (1) do not apply where the amount calculated pursuant to the method specified by Cabinet Order as corresponding to the excess prescribed in that paragraph (including as applied with the terms replaced pursuant to the provisions of paragraph (2)) for the relevant business year of the domestic corporation is less than the amount of the excess prescribed in paragraph (1) of the following Article for the relevant business year of that domestic corporation; provided, however, that this does not apply where the provisions of paragraph (3) of that Article apply.
    <sup>machine translation, not official</sup>

    **第五項**  この条において、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。
    <sup>art-66-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5</sup>
    In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  国外支配株主等　第二条第一項第一号の二に規定する非居住者（第九号において「非居住者」という。）又は外国法人で、内国法人との間に、当該非居住者又は外国法人が当該内国法人の発行済株式又は出資（当該内国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のあるものをいう。
      <sup>art-66-5/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-1</sup>
      foreign controlling shareholder, etc.:A nonresident prescribed in Article 2, paragraph (1), item (i)-2 (referred to in item (ix) as a "nonresident") or a foreign corporation who has a relationship with a domestic corporation whereby the nonresident or foreign corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (excluding the shares or capital contributions held by the domestic corporation) or any other special relationship specified by Cabinet Order;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  資金供与者等　内国法人に資金を供与する者及び当該資金の供与に関係のある者として政令で定める者をいう。
      <sup>art-66-5/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-2</sup>
      fund provider, etc.:A person who provides a domestic corporation with funds, and a person specified by Cabinet Order as being related to such provision of funds;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  負債の利子等　負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。
      <sup>art-66-5/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3</sup>
      interest on liabilities, etc.:Interest on liabilities (including moneys specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item) and any other expense specified by Cabinet Order (excluding the interest on liabilities and any other expense specified by Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by Cabinet Order);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  国外支配株主等及び資金供与者等に対する負債　国外支配株主等に対する負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）及び資金供与者等に対する政令で定める負債（負債の利子等の支払の基因となるものその他資金の調達に係るものに限る。）をいう。
      <sup>art-66-5/par-5/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-4</sup>
      liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc.:Liabilities owed to a foreign controlling shareholder, etc. (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds) and liabilities owed to a fund provider, etc. that are specified by Cabinet Order (limited to those which can be the cause of payment of interest on liabilities, etc. or which otherwise pertain to the raising of funds);
      <sup>machine translation, not official</sup>

      **五**  平均負債残高　負債の額の平均額として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-5</sup>
      average balance of liabilities:The amount calculated pursuant to the method specified by Cabinet Order as the average amount of liabilities;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  国外支配株主等の資本持分　各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-6</sup>
      equity interest held by a foreign controlling shareholder, etc.:The amount calculated pursuant to the method specified by Cabinet Order as the interest in a domestic corporation's net assets held by a foreign controlling shareholder, etc. for each business year;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  自己資本の額　各事業年度の純資産の額として政令で定めるところにより計算した金額をいう。
      <sup>art-66-5/par-5/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-7</sup>
      amount of equity capital:The amount calculated pursuant to the method specified by Cabinet Order as the amount of net assets for each business year;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **八**  特定債券現先取引等　債券現先取引（第四十二条の二第一項に規定する債券現先取引をいう。）及び現金担保付債券貸借取引（現金を担保として債券の借入れ又は貸付けを行う取引をいう。）で、政令で定めるものをいう。
      <sup>art-66-5/par-5/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-8</sup>
      specified bond transaction with a repurchase/resale agreement, etc.:A bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2, paragraph (1)) and a cash-secured bond lending transaction (meaning a transaction for borrowing or lending bonds secured by cash), which are specified by Cabinet Order; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  課税対象所得　第二条第一項第一号の二に規定する居住者にあつては各年分の各種所得（所得税法第二条第一項第二十一号に規定する各種所得をいう。）をいい、内国法人にあつては各事業年度の所得をいい、非居住者又は外国法人にあつては同法第百六十四条第一項第一号イ又は法人税法第百四十一条第一号イに掲げる国内源泉所得のうち政令で定めるものをいう。
      <sup>art-66-5/par-5/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-9</sup>
      income subject to taxation:[For a resident prescribed in Article 2, paragraph (1), item (i)-2] each type of income (meaning each type of income prescribed in Article 2, paragraph (1), item (xxi) of the Income Tax Act) for each year; [for a domestic corporation] income for each business year; [for a nonresident or foreign corporation] domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act or Article 141, item (i), (a) of the Corporation Tax Act, which is specified by Cabinet Order.
      <sup>machine translation, not official</sup>

    **第六項**  第二項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面並びに同項の規定により控除する特定債券現先取引等に係る負債に係る平均負債残高及び負債の利子等の額の計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
    <sup>art-66-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6</sup>
    The provisions of paragraph (2) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the provisions of the paragraph and a written statement attached thereto concerning the calculation of the average balance of liabilities regarding the liabilities from a specified bond transaction with a repurchase/resale agreement, etc. and the amount of interest on liabilities, etc., both of which are deducted pursuant to the provisions of the paragraph, and preserved the documents on such calculation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第七項**  税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。
    <sup>art-66-5/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-7</sup>
    Even where a domestic corporation has filed a tax return, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when the find any unavoidable reason for the domestic corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (2), only if the document and written statement as well as the documents on the calculation are submitted.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第八項**  第三項の規定は、確定申告書等に同項の規定の適用を受ける旨を記載した書面を添付し、かつ、その用いる倍数が妥当なものであることを明らかにする書類その他の資料（次項において「資料等」という。）を保存している場合に限り、適用する。
    <sup>art-66-5/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-8</sup>
    The provisions of paragraph (3) apply only where a domestic corporation has filed a tax return, etc. with a document attached thereto stating that it seeks the application of the paragraph, and preserved documents or any other materials (referred to in the following paragraph as "materials, etc.") that certify that the multiple number that it applies is appropriate.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第九項**  税務署長は、第三項の規定の適用を受ける旨を記載した書面の添付のない確定申告書等の提出があり、又はその用いる倍数が妥当なものであることを明らかにする資料等を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書面及び当該資料等の提出があつた場合に限り、同項の規定を適用することができる。
    <sup>art-66-5/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9</sup>
    Even where a domestic corporation has filed a tax return, etc. without a document attached thereto stating that it seeks the application of the provisions of paragraph (3) or failed to preserve the materials, etc. that certify that the multiple number that it applies is appropriate, the district director may, when they find any unavoidable reason for the domestic corporation's failure to attach a necessary document or preserve the necessary materials, etc., apply the provisions of the paragraph, only if the document and the materials, etc. are submitted.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第十項**  第一項に規定する国外支配株主等が二以上ある場合の同項に規定する負債に係る平均負債残高等の計算、同項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第五項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-66-5/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-10</sup>
    The calculation of the average balance of liabilities, etc. regarding liabilities prescribed in paragraph (1) in the case where there is more than one foreign controlling shareholder, etc. prescribed in the paragraph, the application of the provisions of the Corporation Tax Act with respect to the amount excluded from the amount of deductible expenses pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph through paragraph (5) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

## 第二款　対象純支払利子等に係る課税の特例 — Subsection 2 Special Provisions on Taxation on Covered Net Interest Payments, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-7-3/subsec-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-7-3/subsec-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7-3/subsec-2</sup>

### 第六十六条の五の二
<sup>art-66-5-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2</sup>

    **第一項**  法人の平成二十五年四月一日以後に開始する各事業年度において、当該法人の当該事業年度の対象支払利子等の額の合計額（以下この項、次項第六号及び第三項第一号において「対象支払利子等合計額」という。）から当該事業年度の控除対象受取利子等合計額を控除した残額（以下この項及び第三項において「対象純支払利子等の額」という。）が当該法人の当該事業年度の調整所得金額（当該対象純支払利子等の額と比較するための基準とすべき所得の金額として政令で定める金額をいう。）の百分の二十に相当する金額を超える場合には、当該法人の当該事業年度の対象支払利子等合計額のうちその超える部分の金額に相当する金額は、当該法人の当該事業年度の所得の金額の計算上、損金の額に算入しない。
    <sup>art-66-5-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1</sup>
    Where, in each business year of a corporation beginning on or after April 1, 2013, the remaining amount obtained by deducting the deductible total of interest received, etc. for that business year from the total of the amount of covered interest payments, etc. of the corporation for that business year (referred to as the "total amount of covered interest payments, etc." in this paragraph, item (vi) of the following paragraph and paragraph (3), item (i)) (referred to as the "amount of covered net interest payments, etc." in this paragraph and paragraph (3)) exceeds the amount equivalent to 20 percent of the adjusted income amount of the corporation for that business year (meaning the amount specified by Cabinet Order as the amount of income that is to serve as the standard for comparison with that amount of covered net interest payments, etc.), the amount equivalent to the amount of that excess out of the total amount of covered interest payments, etc. of the corporation for that business year is not included in deductible expenses in calculating the amount of income of the corporation for that business year.
    <sup>machine translation, not official</sup>

    **第二項**  この条において、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。
    <sup>art-66-5-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2</sup>
    In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  対象支払利子等の額　支払利子等の額のうち対象外支払利子等の額以外の金額をいう。
      <sup>art-66-5-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-1</sup>
      amount of covered interest payments, etc.: the amount of interest paid, etc. other than the amount of excluded interest payments, etc.;
      <sup>machine translation, not official</sup>

      **二**  支払利子等　法人が支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）その他政令で定める費用又は損失をいう。
      <sup>art-66-5-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-2</sup>
      interest paid, etc.: interest on liabilities paid by a corporation (including anything specified by Cabinet Order as being equivalent thereto) and any other expense or loss specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **三**  対象外支払利子等の額　次に掲げる支払利子等（法人に係る関連者が非関連者を通じて当該法人に資金を供与したと認められる場合として政令で定める場合における当該非関連者に対する支払利子等その他政令で定める支払利子等を除く。）の区分に応じそれぞれ次に定める金額をいう。
      <sup>art-66-5-2/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3</sup>
      amount of excluded interest payments, etc.: the amount specified in the following for each category of interest paid, etc. listed therein (excluding interest paid, etc. to a non-affiliate in the case specified by Cabinet Order as a case where a related party of a corporation is found to have provided funds to that corporation through that non-affiliate, and other interest paid, etc. specified by Cabinet Order):
      <sup>machine translation, not official</sup>

        **イ**  支払利子等を受ける者の課税対象所得（当該者が個人又は法人のいずれに該当するかに応じ、それぞれ当該者の所得税又は法人税の課税標準となるべき所得として政令で定めるものをいう。イ及びホ（１）において同じ。）に含まれる支払利子等（ニ及びホに掲げる支払利子等を除く。イにおいて同じ。）　当該課税対象所得に含まれる支払利子等の額
        <sup>art-66-5-2/par-2/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-1</sup>
        interest paid, etc. that is included in the income subject to taxation of the person receiving the interest paid, etc. (meaning the income specified by Cabinet Order as the income that is to be the tax base of income tax or corporation tax of that person, according to whether that person is an individual or a corporation; the same applies in (a) and (e), 1.) (excluding interest paid, etc. listed in (d) and (e); the same applies in (a)): the amount of interest paid, etc. included in that income subject to taxation;
        <sup>machine translation, not official</sup>

        **ロ**  公共法人のうち政令で定めるものに対する支払利子等（ニ及びホに掲げる支払利子等を除く。ロにおいて同じ。）　当該政令で定める公共法人に対する支払利子等の額
        <sup>art-66-5-2/par-2/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-2</sup>
        interest paid, etc. to public corporations specified by Cabinet Order (excluding interest paid, etc. listed in (d) and (e); the same applies in (b)): the amount of interest paid, etc. to the public corporations specified by that Cabinet Order;
        <sup>machine translation, not official</sup>

        **ハ**  特定債券現先取引等（前条第五項第八号に規定する特定債券現先取引等をいう。）に係るものとして政令で定める支払利子等（ロ及びホに掲げる支払利子等を除く。ハにおいて同じ。）　当該政令で定める支払利子等の額のうち政令で定める金額
        <sup>art-66-5-2/par-2/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-3</sup>
        interest paid, etc. specified by Cabinet Order as pertaining to specified bond transactions with a repurchase/resale agreement, etc. (meaning the specified bond transactions with a repurchase/resale agreement, etc. prescribed in paragraph (5), item (viii) of the preceding Article) (excluding interest paid, etc. listed in (b) and (e); the same applies in (c)): the amount specified by Cabinet Order out of the amount of the interest paid, etc. specified by that Cabinet Order;
        <sup>machine translation, not official</sup>

        **ニ**  保険業法第二条第三項に規定する生命保険会社の締結した保険契約及び同条第四項に規定する損害保険会社の締結した保険契約に係る支払利子等のうち政令で定めるもの　当該支払利子等の額のうち政令で定める金額
        <sup>art-66-5-2/par-2/item-3/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-4</sup>
        interest paid, etc. pertaining to insurance policies concluded by a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act and insurance policies concluded by a casualty insurance company prescribed in paragraph (4) of that Article, which is specified by Cabinet Order: the amount specified by Cabinet Order out of the amount of that interest paid, etc.;
        <sup>machine translation, not official</sup>

        **ホ**  法人が発行した債券（その取得をした者が実質的に多数でないものとして政令で定めるものを除く。）に係る支払利子等で非関連者に対するもの（（１）において「特定債券利子等」という。）　債券の銘柄ごとに次に掲げるいずれかの金額
        <sup>art-66-5-2/par-2/item-3/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5</sup>
        interest paid, etc. on bonds issued by a corporation (excluding bonds specified by Cabinet Order as bonds whose acquirers are not substantially numerous) that is paid to a non-affiliate (referred to as "specified bond interest, etc." in 1.): either of the following amounts for each issue of bonds:
        <sup>machine translation, not official</sup>

          **（１）**  その支払若しくは交付の際、その特定債券利子等について所得税法その他所得税に関する法令の規定により所得税の徴収が行われ、又は特定債券利子等を受ける者の課税対象所得に含まれる特定債券利子等の額とロに規定する政令で定める公共法人に対する特定債券利子等（その支払又は交付の際、所得税法その他所得税に関する法令の規定により所得税の徴収が行われるものを除く。）の額との合計額
          <sup>art-66-5-2/par-2/item-3/sub-5/sub2-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5/sub2-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5/sub2-1</sup>
          the total of the amount of specified bond interest, etc. for which income tax is collected under the provisions of the Income Tax Act or other laws and regulations concerning income tax upon its payment or delivery, or which is included in the income subject to taxation of the person receiving the specified bond interest, etc., and the amount of specified bond interest, etc. paid to the public corporations specified by Cabinet Order prescribed in (b) (excluding specified bond interest, etc. for which income tax is collected under the provisions of the Income Tax Act or other laws and regulations concerning income tax upon its payment or delivery); or
          <sup>machine translation, not official</sup>

          **（２）**  （１）に掲げる金額に相当する金額として政令で定めるところにより計算した金額
          <sup>art-66-5-2/par-2/item-3/sub-5/sub2-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3/sub-5/sub2-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3/sub-5/sub2-2</sup>
          the amount calculated pursuant to the provisions of Cabinet Order as the amount equivalent to the amount listed in 1.;
          <sup>machine translation, not official</sup>

      **四**  関連者　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若しくは出資（自己が有する自己の株式又は出資を除く。以下この号及び次項第二号において「発行済株式等」という。）の総数若しくは総額の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しく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又は個人が法人の発行済株式等の総数若しくは総額の百分の五十以上の数若しくは金額の株式若しくは出資を直接若しく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のあるものをいう。
      <sup>art-66-5-2/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-4</sup>
      related party: a person that has a relationship with a corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of the issued shares of or capital contributions to the other corporation (excluding its own shares or capital contributions held by itself; referred to as "issued shares, etc." in this item and item (ii) of the following paragraph) or any other special relationship specified by Cabinet Order, or a relationship whereby an individual holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or the total amount of the issued shares, etc. of the corporation or any other special relationship specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **五**  非関連者　法人に係る関連者以外の者をいう。
      <sup>art-66-5-2/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-5</sup>
      non-affiliate: a person other than a related party of a corporation;
      <sup>machine translation, not official</sup>

      **六**  控除対象受取利子等合計額　当該事業年度の受取利子等の額の合計額を当該事業年度の対象支払利子等合計額の当該事業年度の支払利子等の額の合計額に対する割合で按分した金額として政令で定める金額をいう。
      <sup>art-66-5-2/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-6</sup>
      deductible total of interest received, etc.: the amount specified by Cabinet Order as the amount obtained by apportioning the total amount of interest received, etc. for the relevant business year by the ratio of the total amount of covered interest payments, etc. for that business year to the total amount of interest paid, etc. for that business year;
      <sup>machine translation, not official</sup>

      **七**  受取利子等　法人が支払を受ける利子（これに準ずるものとして政令で定めるものを含む。）をいう。
      <sup>art-66-5-2/par-2/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-7</sup>
      interest received, etc.: interest received by a corporation (including anything specified by Cabinet Order as being equivalent thereto).
      <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、次のいずれかに該当する場合には、適用しない。
    <sup>art-66-5-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3</sup>
    The provisions of paragraph (1) do not apply in any of the following cases:
    <sup>machine translation, not official</sup>

      **一**  法人の当該事業年度の対象純支払利子等の額（当該法人が通算法人である場合には、当該通算法人及び当該通算法人の当該事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものに限る。）終了の日において当該通算法人との間に通算完全支配関係がある他の通算法人の当該事業年度及び当該終了の日に終了する事業年度に係る対象純支払利子等の額の合計額から対象純受取利子等の額（控除対象受取利子等合計額から対象支払利子等合計額を控除した残額をいう。次号イにおいて同じ。）の合計額を控除した残額）が二千万円以下であるとき。
      <sup>art-66-5-2/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-1</sup>
      where the amount of covered net interest payments, etc. of the corporation for the relevant business year (where the corporation is a group tax sharing corporation, the remaining amount obtained by deducting the total of the amount of covered net interest receipts, etc. (meaning the remaining amount obtained by deducting the total amount of covered interest payments, etc. from the deductible total of interest received, etc.; the same applies in (a) of the following item) from the total of the amount of covered net interest payments, etc. for the relevant business year of that group tax sharing corporation and of the other group tax sharing corporations that have a group tax sharing full controlling interest with that group tax sharing corporation as of the last day of the relevant business year of that group tax sharing corporation (limited to a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to that group tax sharing corporation), for the relevant business year and for the business years ending on that last day) is 20 million yen or less;
      <sup>machine translation, not official</sup>

      **二**  内国法人及び当該内国法人との間に特定資本関係（一の内国法人が他の内国法人の発行済株式等の総数若しくは総額の百分の五十を超える数若しくは金額の株式若しくは出資を直接若しくは間接に保有する関係として政令で定める関係（以下この号において「当事者間の特定資本関係」という。）又は一の内国法人との間に当事者間の特定資本関係がある内国法人相互の関係をいう。）のある他の内国法人（その事業年度開始の日及び終了の日がそれぞれ当該開始の日を含む当該内国法人の事業年度開始の日及び終了の日であるものに限る。）の当該事業年度に係るイに掲げる金額が当該内国法人及び当該他の内国法人の当該事業年度に係るロに掲げる金額の百分の二十に相当する金額を超えないとき。
      <sup>art-66-5-2/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2</sup>
      where the amount listed in (a) for the relevant business year of a domestic corporation and the other domestic corporations that have a specified capital relationship with that domestic corporation (meaning a relationship specified by Cabinet Order as a relationship whereby one domestic corporation holds, directly or indirectly, shares or capital contributions that account for more than 50 percent of the total number or the total amount of the issued shares, etc. of another domestic corporation (referred to as a "specified capital relationship between the parties" in this item), or a relationship between domestic corporations each of which has a specified capital relationship between the parties with one domestic corporation) (limited to those whose first day and last day of the business year are respectively the first day and last day of the business year of that domestic corporation that includes that first day) does not exceed the amount equivalent to 20 percent of the amount listed in (b) for the relevant business year of that domestic corporation and those other domestic corporations:
      <sup>machine translation, not official</sup>

        **イ**  対象純支払利子等の額の合計額から対象純受取利子等の額の合計額を控除した残額
        <sup>art-66-5-2/par-3/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2/sub-1</sup>
        the remaining amount obtained by deducting the total of the amount of covered net interest receipts, etc. from the total of the amount of covered net interest payments, etc.;
        <sup>machine translation, not official</sup>

        **ロ**  イに掲げる金額と比較するための基準とすべき所得の金額として政令で定める金額
        <sup>art-66-5-2/par-3/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2/sub-2</sup>
        the amount specified by Cabinet Order as the amount of income that is to serve as the standard for comparison with the amount listed in (a).
        <sup>machine translation, not official</sup>

    **第四項**  前項の規定は、確定申告書等に同項の規定の適用がある旨を記載した書面及びその計算に関する明細書の添付があり、かつ、その計算に関する書類を保存している場合に限り、適用する。
    <sup>art-66-5-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-4</sup>
    The provisions of the preceding paragraph apply only where the final return, etc. has attached thereto a document stating that the provisions of that paragraph apply and a written statement concerning the calculation thereof, and the documents on that calculation have been preserved.
    <sup>machine translation, not official</sup>

    **第五項**  税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第三項の規定を適用することができる。
    <sup>art-66-5-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-5</sup>
    Even where a corporation has filed a final return, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the paragraph, the district director may, when they find any unavoidable reason for the corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provisions of paragraph (3), only if the document and written statement as well as the documents on the calculation are submitted.
    <sup>machine translation, not official</sup>

    **第六項**  内国法人の当該事業年度に係る第一項に規定する超える部分の金額が当該内国法人の当該事業年度に係る前条第一項（同条第二項の規定により読み替えて適用する場合を含む。）に規定する超える部分に対応するものとして政令で定めるところにより計算した金額以下となる場合には、第一項の規定は、適用しない。
    <sup>art-66-5-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-6</sup>
    Where the amount of the excess prescribed in paragraph (1) for the relevant business year of a domestic corporation is the amount calculated pursuant to the method specified by Cabinet Order as corresponding to the excess prescribed in paragraph (1) of the preceding Article (including as applied with the terms replaced pursuant to the provisions of paragraph (2) of that Article) for the relevant business year of that domestic corporation or less, the provisions of paragraph (1) do not apply.
    <sup>machine translation, not official</sup>

    **第七項**  内国法人の当該事業年度の第一項に規定する超える部分の金額のうちに当該内国法人に係る第六十六条の六第二項第一号に規定する外国関係会社又は第六十六条の九の二第一項に規定する外国関係法人に係るものとして政令で定める金額（以下この項において「調整対象金額」という。）がある場合において、当該内国法人の当該事業年度に当該外国関係会社に係る第六十六条の六第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融子会社等部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融子会社等部分課税対象金額に係る同条第十項に規定する金融子会社等部分適用対象金額の計算上、当該調整対象金額に係る対象支払利子等の額が含まれるものに限る。）があるとき、又は当該外国関係法人に係る第六十六条の九の二第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融関係法人部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融関係法人部分課税対象金額に係る同条第十項に規定する金融関係法人部分適用対象金額の計算上、当該調整対象金額に係る対象支払利子等の額が含まれるものに限る。）があるときの当該内国法人の当該事業年度における第一項の規定の適用については、同項中「部分の金額」とあるのは、「部分の金額から第七項に規定する調整対象金額のうち政令で定める金額を控除した残額」とする。
    <sup>art-66-5-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-7</sup>
    Where the amount of the excess prescribed in paragraph (1) for the relevant business year of a domestic corporation includes an amount specified by Cabinet Order as pertaining to a foreign affiliated company prescribed in Article 66-6, paragraph (2), item (i) or a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of that domestic corporation (referred to as the "amount for adjustment" in this paragraph), if, for the relevant business year of that domestic corporation, there is a taxable amount prescribed in paragraph (1) of Article 66-6, a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that foreign affiliated company (limited to one where the amount of covered interest payments, etc. pertaining to that amount for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial subsidiary, etc.), or if there is a taxable amount prescribed in Article 66-9-2, paragraph (1), a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that foreign affiliated corporation (limited to one where the amount of covered interest payments, etc. pertaining to that amount for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial affiliated corporation), with regard to the application of the provisions of paragraph (1) to that domestic corporation for that business year, the phrase "amount of that excess" in that paragraph is deemed to be replaced with "remaining amount obtained by deducting, from the amount of that excess, the amount specified by Cabinet Order out of the amount for adjustment prescribed in paragraph (7)".
    <sup>machine translation, not official</sup>

    **第八項**  外国法人に係る第一項、第二項及び第三項（第一号に係る部分に限る。）の規定の適用については、次に定めるところによる。
    <sup>art-66-5-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8</sup>
    With regard to the application of the provisions of paragraph (1), paragraph (2) and paragraph (3) (limited to the part pertaining to item (i)) to a foreign corporation, the following provisions apply:
    <sup>machine translation, not official</sup>

      **一**  当該外国法人の恒久的施設を通じて行う事業に係る第一項の対象支払利子等の額は、イに掲げる金額を含み、ロに掲げる金額を除くものとする。
      <sup>art-66-5-2/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1</sup>
      the amount of covered interest payments, etc. referred to in paragraph (1) pertaining to the business conducted by that foreign corporation through its permanent establishment is to include the amount listed in (a) and exclude the amount listed in (b):
      <sup>machine translation, not official</sup>

        **イ**  法人税法第百三十八条第一項第一号に規定する内部取引において当該外国法人の当該恒久的施設から当該外国法人の同号に規定する本店等に対する支払利子等に該当することとなる金額
        <sup>art-66-5-2/par-8/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-8/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1/sub-1</sup>
        the amount that is to fall under interest paid, etc. from that permanent establishment of that foreign corporation to the head office, etc. of that foreign corporation prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act in an internal dealing prescribed in that item;
        <sup>machine translation, not official</sup>

        **ロ**  法人税法第百四十二条の五第一項の規定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損金の額に算入されるもののうち、当該外国法人の対象支払利子等の額に相当するものとして政令で定める金額
        <sup>art-66-5-2/par-8/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-8/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-1/sub-2</sup>
        out of the amounts included in deductible expenses, pursuant to the provisions of Article 142-5, paragraph (1) of the Corporation Tax Act, in calculating the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act of that foreign corporation for the relevant business year, the amount specified by Cabinet Order as being equivalent to the amount of covered interest payments, etc. of that foreign corporation;
        <sup>machine translation, not official</sup>

      **二**  第二項第三号ニ中「第二条第三項」とあるのは「第二条第八項」と、「生命保険会社」とあるのは「外国生命保険会社等」と、「同条第四項」とあるのは「同条第九項」と、「損害保険会社」とあるのは「外国損害保険会社等」とする。
      <sup>art-66-5-2/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-8/item-2</sup>
      the phrase "Article 2, paragraph (3)" in paragraph (2), item (iii), (d) is deemed to be replaced with "Article 2, paragraph (8)", the phrase "life insurance company" with "foreign life insurance company, etc.", the phrase "paragraph (4) of that Article" with "paragraph (9) of that Article", and the phrase "casualty insurance company" with "foreign casualty insurance company, etc.".
      <sup>machine translation, not official</sup>

    **第九項**  外国法人の当該事業年度に係る当該外国法人の恒久的施設を通じて行う事業に係る第一項に規定する超える部分の金額が当該外国法人の当該事業年度に係る法人税法第百四十二条の四第一項に規定する満たない金額に対応する部分の金額として政令で定めるところにより計算した金額以下となる場合には、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については、第一項の規定は、適用しない。
    <sup>art-66-5-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-9</sup>
    Where the amount of the excess prescribed in paragraph (1) pertaining to the business conducted through the permanent establishment of a foreign corporation for the relevant business year of that foreign corporation is the amount calculated pursuant to the method specified by Cabinet Order as the amount of the portion corresponding to the shortfall prescribed in Article 142-4, paragraph (1) of the Corporation Tax Act for the relevant business year of that foreign corporation or less, the provisions of paragraph (1) do not apply with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act.
    <sup>machine translation, not official</sup>

    **第十項**  外国法人の当該事業年度に係る当該外国法人の恒久的施設を通じて行う事業に係る第一項に規定する超える部分の金額が当該外国法人の当該事業年度に係る法人税法第百四十二条の四第一項に規定する満たない金額に対応する部分の金額として政令で定めるところにより計算した金額を超える場合（第三項（第一号に係る部分に限る。）の規定の適用がある場合を除く。）には、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については、同法第百四十二条の四第一項の規定は、適用しない。
    <sup>art-66-5-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-10</sup>
    Where the amount of the excess prescribed in paragraph (1) pertaining to the business conducted through the permanent establishment of a foreign corporation for the relevant business year of that foreign corporation exceeds the amount calculated pursuant to the method specified by Cabinet Order as the amount of the portion corresponding to the shortfall prescribed in Article 142-4, paragraph (1) of the Corporation Tax Act for the relevant business year of that foreign corporation (excluding the case where the provisions of paragraph (3) (limited to the part pertaining to item (i)) apply), the provisions of Article 142-4, paragraph (1) of that Act do not apply with regard to the calculation of the amount of income pertaining to the domestic source income listed in Article 141, item (i), (a) of that Act.
    <sup>machine translation, not official</sup>

    **第十一項**  第一項の規定により損金の額に算入されない金額に係る法人税法の規定の適用その他同項から第三項まで及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-66-5-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-11</sup>
    The application of the provisions of the Corporation Tax Act with respect to the amount not included in deductible expenses pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (6) through the preceding paragraph are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

### 第六十六条の五の三
<sup>art-66-5-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3</sup>

    **第一項**  法人の各事業年度開始の日前七年以内に開始した事業年度において前条第一項（同条第七項の規定により読み替えて適用する場合を含む。）の規定により損金の額に算入されなかつた金額（この項及び次項の規定により当該各事業年度前の事業年度の所得の金額の計算上損金の額に算入されたものを除く。以下この条において「超過利子額」という。）がある場合には、当該超過利子額（次項の規定により当該各事業年度の所得の金額の計算上損金の額に算入されるものを除く。）に相当する金額は、当該法人の当該各事業年度の前条第一項に規定する調整所得金額の百分の二十に相当する金額から同項に規定する対象純支払利子等の額を控除した残額に相当する金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-66-5-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1</sup>
    Where there is an amount that was not included in deductible expenses pursuant to the provisions of paragraph (1) of the preceding Article (including as applied with the terms replaced pursuant to the provisions of paragraph (7) of that Article) in a business year that began within seven years before the first day of each business year of a corporation (excluding the amount included in deductible expenses in calculating the amount of income for a business year preceding that business year pursuant to the provisions of this paragraph and the following paragraph; hereinafter referred to as the "excess interest amount" in this Article), the amount equivalent to that excess interest amount (excluding the amount to be included in deductible expenses in calculating the amount of income for that business year pursuant to the provisions of the following paragraph) is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount equivalent to the remaining amount obtained by deducting the amount of covered net interest payments, etc. prescribed in paragraph (1) of the preceding Article from the amount equivalent to 20 percent of the adjusted income amount prescribed in that paragraph of the corporation for that business year.
    <sup>machine translation, not official</sup>

    **第二項**  法人の各事業年度開始の日前七年以内に開始した事業年度において生じた超過利子額のうちに当該法人に係る次条第二項第一号に規定する外国関係会社又は第六十六条の九の二第一項に規定する外国関係法人に係るものとして政令で定める金額（以下この項において「調整対象超過利子額」という。）がある場合において、当該法人の当該各事業年度に当該外国関係会社に係る次条第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融子会社等部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融子会社等部分課税対象金額に係る同条第十項に規定する金融子会社等部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額（前条第二項第一号に規定する対象支払利子等の額をいう。以下この項において同じ。）が含まれるものに限る。）があるとき、又は当該外国関係法人に係る第六十六条の九の二第一項に規定する課税対象金額、同条第八項に規定する部分課税対象金額若しくは同条第十項に規定する金融関係法人部分課税対象金額（当該課税対象金額に係る同条第一項に規定する適用対象金額、当該部分課税対象金額に係る同条第八項に規定する部分適用対象金額又は当該金融関係法人部分課税対象金額に係る同条第十項に規定する金融関係法人部分適用対象金額の計算上、当該調整対象超過利子額に係る対象支払利子等の額が含まれるものに限る。）があるときは、当該調整対象超過利子額に相当する金額は、政令で定めるところにより計算した金額を限度として、当該法人の当該各事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-66-5-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2</sup>
    Where the excess interest amount arising in a business year that began within seven years before the first day of each business year of a corporation includes an amount specified by Cabinet Order as pertaining to a foreign affiliated company prescribed in paragraph (2), item (i) of the following Article or a foreign affiliated corporation prescribed in Article 66-9-2, paragraph (1) of that corporation (referred to as the "excess interest for adjustment" in this paragraph), if, for that business year of that corporation, there is a taxable amount prescribed in paragraph (1) of the following Article, a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that foreign affiliated company (limited to one where the amount of covered interest payments, etc. (meaning the amount of covered interest payments, etc. prescribed in paragraph (2), item (i) of the preceding Article; hereinafter the same applies in this paragraph) pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial subsidiary, etc.), or if there is a taxable amount prescribed in Article 66-9-2, paragraph (1), a partially taxable amount prescribed in paragraph (8) of that Article or a partially taxable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that foreign affiliated corporation (limited to one where the amount of covered interest payments, etc. pertaining to that excess interest for adjustment is included in calculating the amount of applicable income prescribed in paragraph (1) of that Article pertaining to that taxable amount, the partially applicable amount prescribed in paragraph (8) of that Article pertaining to that partially taxable amount, or the partially applicable amount for a financial affiliated corporation prescribed in paragraph (10) of that Article pertaining to that partially taxable amount for a financial affiliated corporation), the amount equivalent to that excess interest for adjustment is included in deductible expenses in calculating the amount of income of the corporation for that business year, up to the amount calculated pursuant to the method specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第三項**  第一項若しくは前項の法人を合併法人とする適格合併が行われた場合又は当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該法人による完全支配関係又は同号に規定する相互の関係に限る。）がある他の法人で当該法人が発行済株式若しくは出資の全部若しくは一部を有するもの（内国法人に限る。以下この項において「分配法人」という。）の残余財産が確定した場合において、当該適格合併に係る被合併法人又は当該分配法人（以下この項において「被合併法人等」という。）の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各事業年度（以下この項において「前七年内事業年度」という。）において生じた超過利子額（当該被合併法人等の当該超過利子額（この項の規定により当該被合併法人等の超過利子額とみなされたものを含む。）に係る事業年度のうち最も古い事業年度以後の各事業年度の確定申告書（同条第三十一号に規定する確定申告書をいう。第五項において同じ。）の提出があることその他の政令で定める要件を満たしている場合における当該超過利子額に限る。以下この項において「引継対象超過利子額」という。）があるときは、当該適格合併に係る合併法人の当該適格合併の日を含む事業年度又は当該法人（内国法人に限る。以下この項において「被分配法人」という。）の当該残余財産の確定の日の翌日を含む事業年度（以下この項において「合併等事業年度」という。）以後の各事業年度における前二項の規定の適用については、当該前七年内事業年度において生じた引継対象超過利子額（当該分配法人に同条第十四号に規定する株主等が二以上ある場合には、当該引継対象超過利子額を当該分配法人の発行済株式又は出資（当該分配法人が有する自己の株式又は出資を除く。）の総数又は総額で除し、これに当該被分配法人の有する当該分配法人の株式又は出資の数又は金額を乗じて計算した金額）は、それぞれ当該引継対象超過利子額の生じた前七年内事業年度開始の日を含む当該合併法人又は被分配法人の各事業年度（当該合併法人又は被分配法人の合併等事業年度開始の日以後に開始した当該被合併法人等の当該前七年内事業年度において生じた引継対象超過利子額にあつては、当該合併等事業年度の前事業年度）において生じた超過利子額とみなす。
    <sup>art-66-5-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3</sup>
    Where a qualified merger in which the corporation referred to in paragraph (1) or the preceding paragraph is the merging corporation has been carried out, or where the residual assets of another corporation that has a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest held by that corporation or a mutual relationship prescribed in that item) and whose issued shares or capital contributions are wholly or partly held by that corporation (limited to a domestic corporation; referred to as the "distributing corporation" in this paragraph) have been determined, if there is an excess interest amount arising in each business year (referred to as the "business year within the preceding seven years" in this paragraph) of the merged corporation pertaining to that qualified merger or that distributing corporation (referred to as the "merged corporation, etc." in this paragraph) that began within seven years before the date of that qualified merger or that began within seven years before the day following the date of determination of those residual assets (limited to the excess interest amount in the case where the requirements specified by Cabinet Order are satisfied, such as the filing of a final return (meaning a final return prescribed in item (xxxi) of that Article; the same applies in paragraph (5)) for each business year on or after the oldest business year among the business years pertaining to that excess interest amount of the merged corporation, etc. (including any amount deemed to be the excess interest amount of the merged corporation, etc. pursuant to the provisions of this paragraph); referred to as the "amount of excess interest eligible for succession" in this paragraph), with regard to the application of the provisions of the preceding two paragraphs in each business year on or after the business year of the merging corporation pertaining to that qualified merger that includes the date of that qualified merger, or the business year of that corporation (limited to a domestic corporation; referred to as the "corporation receiving the distribution" in this paragraph) that includes the day following the date of determination of those residual assets (referred to as the "business year of the merger, etc." in this paragraph), the amount of excess interest eligible for succession arising in that business year within the preceding seven years (where the distributing corporation has two or more shareholders, etc. prescribed in item (xiv) of that Article, the amount calculated by dividing that amount of excess interest eligible for succession by the total number or the total amount of the issued shares or capital contributions of that distributing corporation (excluding its own shares or capital contributions held by that distributing corporation) and multiplying the result by the number or amount of the shares or capital contributions of that distributing corporation held by that corporation receiving the distribution) is deemed to be the excess interest amount arising in each business year of that merging corporation or corporation receiving the distribution that includes the first day of the business year within the preceding seven years in which that amount of excess interest eligible for succession arose (or, for the amount of excess interest eligible for succession arising in a business year within the preceding seven years of that merged corporation, etc. that began on or after the first day of the business year of the merger, etc. of that merging corporation or corporation receiving the distribution, the business year preceding that business year of the merger, etc.).
    <sup>machine translation, not official</sup>

    **第四項**  第一項又は第二項の法人の各事業年度が令和十二年四月一日から令和十七年三月三十一日までの間に開始する事業年度である場合における前三項の規定の適用については、第一項及び第二項中「七年以内に開始した事業年度」とあるのは「十年以内に開始した事業年度（当該開始の日前七年以内に開始した事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した事業年度に限る。）」と、前項中「七年以内」とあるのは「十年以内」と、「各事業年度（以下」とあるのは「各事業年度（当該適格合併の日前十年以内に開始した各事業年度にあつては当該適格合併の日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限り、当該翌日前十年以内に開始した各事業年度にあつては当該翌日前七年以内に開始した各事業年度及び令和四年四月一日から令和七年三月三十一日までの間に開始した各事業年度に限る。以下」と、「前七年内事業年度」とあるのは「前十年内事業年度」とする。
    <sup>art-66-5-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4</sup>
    With regard to the application of the provisions of the preceding three paragraphs in the case where each business year of the corporation referred to in paragraph (1) or paragraph (2) is a business year beginning during the period from April 1, 2030 to March 31, 2035, the phrase "business year that began within seven years" in paragraphs (1) and (2) is deemed to be replaced with "business year that began within ten years (limited to a business year that began within seven years before that first day and a business year that began during the period from April 1, 2022 to March 31, 2025)"; the phrase "within seven years" in the preceding paragraph with "within ten years"; the phrase "each business year (referred to" with "each business year (in the case of each business year that began within ten years before the date of that qualified merger, limited to each business year that began within seven years before the date of that qualified merger and each business year that began during the period from April 1, 2022 to March 31, 2025, and in the case of each business year that began within ten years before that following day, limited to each business year that began within seven years before that following day and each business year that began during the period from April 1, 2022 to March 31, 2025; referred to"; and the phrase "business year within the preceding seven years" with "business year within the preceding ten years".
    <sup>machine translation, not official</sup>

    **第五項**  第一項及び第二項の規定は、超過利子額に係る事業年度のうち最も古い事業年度（第三項の規定により当該法人の超過利子額とみなされた金額につき第一項及び第二項の規定を適用する場合にあつては、第三項の合併等事業年度）以後の各事業年度の確定申告書の提出があり、かつ、第一項及び第二項の規定の適用を受けようとする事業年度の確定申告書等、修正申告書又は更正請求書に当該超過利子額、これらの規定により損金の額に算入される金額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、これらの規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。
    <sup>art-66-5-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5</sup>
    The provisions of paragraphs (1) and (2) apply only where a final return has been filed for each business year on or after the oldest business year among the business years pertaining to the excess interest amount (in the case of applying the provisions of paragraphs (1) and (2) to an amount deemed to be the excess interest amount of the corporation pursuant to the provisions of paragraph (3), the business year of the merger, etc. referred to in paragraph (3)), and a document stating that excess interest amount, the amount to be included in deductible expenses pursuant to those provisions and the details of the calculation thereof is attached to the final return, etc., amended return or written request for reassessment for the business year for which the application of the provisions of paragraphs (1) and (2) is sought. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to those provisions is limited to the excess interest amount stated in that document.
    <sup>machine translation, not official</sup>

    **第六項**  第三項の合併法人が適格合併により設立された法人である場合における第一項及び第二項の規定の適用その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-66-5-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-6</sup>
    The application of the provisions of paragraphs (1) and (2) in the case where the merging corporation referred to in paragraph (3) is a corporation established by a qualified merger, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-66-5/par-1: 次項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-1: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-2: 前項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-3: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-4: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-4: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-4: 次条第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5/par-4: 同条第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5/par-5: この条 → 租税特別措置法 第六十六条の五 (Article 66-5), art-66-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5 · https://japanlaw.org/l/332AC0000000026/art-66-5
- art-66-5/par-5/item-1: 第二条第一項第一号の二 → 租税特別措置法 第二条第一項第一号の二 (Article 2, paragraph (1), item (i-2)), art-2/par-1/item-1-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2
- art-66-5/par-5/item-1: 第九号 → 租税特別措置法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-9
- art-66-5/par-5/item-3: この号 → 租税特別措置法 第六十六条の五第五項第三号 (Article 66-5, paragraph (5), item (iii)), art-66-5/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-3
- art-66-5/par-5/item-8: 第四十二条の二第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- art-66-5/par-5/item-9: 同法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-66-5/par-5/item-9: 所得税法第二条第一項第二十一号 → 所得税法 第二条第一項第二十一号 (Article 2, paragraph (1), item (xxi)), art-2/par-1/item-21 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-21 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-21
- art-66-5/par-5/item-9: 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-66-5/par-5/item-9: 第二条第一項第一号の二 → 租税特別措置法 第二条第一項第一号の二 (Article 2, paragraph (1), item (i-2)), art-2/par-1/item-1-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-1-2
- art-66-5/par-6: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-7: 第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-7: 前項 → 租税特別措置法 第六十六条の五第六項 (Article 66-5, paragraph (6)), art-66-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-6
- art-66-5/par-8: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-8: 次項 → 租税特別措置法 第六十六条の五第九項 (Article 66-5, paragraph (9)), art-66-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-9
- art-66-5/par-9: 第三項 → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5/par-10: 第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第五項 (Article 66-5, paragraph (5)), art-66-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第四項 (Article 66-5, paragraph (4)), art-66-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-4
- art-66-5/par-10: 同項から第五項まで → 租税特別措置法 第六十六条の五第三項 (Article 66-5, paragraph (3)), art-66-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-3
- art-66-5-2/par-1: 次項第六号 → 租税特別措置法 第六十六条の五の二第二項第六号 (Article 66-5-2, paragraph (2), item (vi)), art-66-5-2/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-6
- art-66-5-2/par-1: 第三項第一号 → 租税特別措置法 第六十六条の五の二第三項第一号 (Article 66-5-2, paragraph (3), item (i)), art-66-5-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-1
- art-66-5-2/par-1: この項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-1: 第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-2: この条 → 租税特別措置法 第六十六条の五の二 (Article 66-5-2), art-66-5-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2
- art-66-5-2/par-2/item-3/sub-3: 前条第五項第八号 → 租税特別措置法 第六十六条の五第五項第八号 (Article 66-5, paragraph (5), item (viii)), art-66-5/par-5/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-5/item-8
- art-66-5-2/par-2/item-3/sub-4: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-66-5-2/par-2/item-3/sub-4: 同条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-66-5-2/par-2/item-4: この号 → 租税特別措置法 第六十六条の五の二第二項第四号 (Article 66-5-2, paragraph (2), item (iv)), art-66-5-2/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-4
- art-66-5-2/par-2/item-4: 次項第二号 → 租税特別措置法 第六十六条の五の二第三項第二号 (Article 66-5-2, paragraph (3), item (ii)), art-66-5-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2
- art-66-5-2/par-3: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-3/item-1: 次号 → 租税特別措置法 第六十六条の五の二第三項第二号 (Article 66-5-2, paragraph (3), item (ii)), art-66-5-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2
- art-66-5-2/par-3/item-2: この号 → 租税特別措置法 第六十六条の五の二第三項第二号 (Article 66-5-2, paragraph (3), item (ii)), art-66-5-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-2
- art-66-5-2/par-4: 前項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-5: 前項 → 租税特別措置法 第六十六条の五の二第四項 (Article 66-5-2, paragraph (4)), art-66-5-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-4
- art-66-5-2/par-5: 第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-6: 前条第一項 → 租税特別措置法 第六十六条の五第一項 (Article 66-5, paragraph (1)), art-66-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-1
- art-66-5-2/par-6: 同条第二項 → 租税特別措置法 第六十六条の五第二項 (Article 66-5, paragraph (2)), art-66-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5/par-2
- art-66-5-2/par-6: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-7: この項 → 租税特別措置法 第六十六条の五の二第七項 (Article 66-5-2, paragraph (7)), art-66-5-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-7
- art-66-5-2/par-7: 同条第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
- art-66-5-2/par-7: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-7: 第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- art-66-5-2/par-7: 第六十六条の六第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
- art-66-5-2/par-7: 同条第八項 → 租税特別措置法 第六十六条の九の二第八項 (Article 66-9-2, paragraph (8)), art-66-9-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8
- art-66-5-2/par-7: 第六十六条の六第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- art-66-5-2/par-7: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8
- art-66-5-2/par-7: 同条第十項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- art-66-5-2/par-8: 第一号 → 租税特別措置法 第六十六条の五の二第三項第一号 (Article 66-5-2, paragraph (3), item (i)), art-66-5-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-1
- art-66-5-2/par-8: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-8: 第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-8: 第二項 → 租税特別措置法 第六十六条の五の二第二項 (Article 66-5-2, paragraph (2)), art-66-5-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2
- art-66-5-2/par-8/item-1: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-8/item-1/sub-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-66-5-2/par-8/item-1/sub-2: 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-66-5-2/par-8/item-1/sub-2: 法人税法第百四十二条の五第一項 → 法人税法 第百四十二条の五第一項 (Article 142-5, paragraph (1)), art-142-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-5/par-1
- art-66-5-2/par-8/item-2: 第二項第三号 → 租税特別措置法 第六十六条の五の二第二項第三号 (Article 66-5-2, paragraph (2), item (iii)), art-66-5-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-3
- art-66-5-2/par-8/item-2: 同条第四項 → 租税特別措置法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-4
- art-66-5-2/par-8/item-2: 第二条第三項 → 租税特別措置法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-3
- art-66-5-2/par-9: 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-66-5-2/par-9: 法人税法第百四十二条の四第一項 → 法人税法 第百四十二条の四第一項 (Article 142-4, paragraph (1)), art-142-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-1
- art-66-5-2/par-9: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-10: 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-66-5-2/par-10: 法人税法第百四十二条の四第一項 → 法人税法 第百四十二条の四第一項 (Article 142-4, paragraph (1)), art-142-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-142-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-4/par-1
- art-66-5-2/par-10: 第一号 → 租税特別措置法 第六十六条の五の二第三項第一号 (Article 66-5-2, paragraph (3), item (i)), art-66-5-2/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3/item-1
- art-66-5-2/par-10: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-10: 第三項 → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-11: 第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-2/par-11: 前項 → 租税特別措置法 第六十六条の五の二第十項 (Article 66-5-2, paragraph (10)), art-66-5-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-10
- art-66-5-2/par-11: 同項から第三項まで → 租税特別措置法 第六十六条の五の二第三項 (Article 66-5-2, paragraph (3)), art-66-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-3
- art-66-5-2/par-11: 同項から第三項まで → 租税特別措置法 第六十六条の五の二第二項 (Article 66-5-2, paragraph (2)), art-66-5-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2
- art-66-5-2/par-11: 第六項 → 租税特別措置法 第六十六条の五の二第六項 (Article 66-5-2, paragraph (6)), art-66-5-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-6
- art-66-5-3/par-1: この項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-1: 同条第七項 → 租税特別措置法 第六十六条の五の二第七項 (Article 66-5-2, paragraph (7)), art-66-5-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-7
- art-66-5-3/par-1: 次項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-1: 前条第一項 → 租税特別措置法 第六十六条の五の二第一項 (Article 66-5-2, paragraph (1)), art-66-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-1
- art-66-5-3/par-1: この条 → 租税特別措置法 第六十六条の五の三 (Article 66-5-3), art-66-5-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3
- art-66-5-3/par-2: 前条第二項第一号 → 租税特別措置法 第六十六条の五の二第二項第一号 (Article 66-5-2, paragraph (2), item (i)), art-66-5-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-2/par-2/item-1
- art-66-5-3/par-2: この項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-2: 同条第十項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
- art-66-5-3/par-2: 第六十六条の九の二第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- art-66-5-3/par-2: 次条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
- art-66-5-3/par-2: 同条第八項 → 租税特別措置法 第六十六条の九の二第八項 (Article 66-9-2, paragraph (8)), art-66-9-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8
- art-66-5-3/par-2: 次条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- art-66-5-3/par-2: 同条第八項 → 租税特別措置法 第六十六条の六第八項 (Article 66-6, paragraph (8)), art-66-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8
- art-66-5-3/par-2: 同条第十項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- art-66-5-3/par-3: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-66-5-3/par-3: 同条第十四号 → 法人税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-14
- art-66-5-3/par-3: 同条第三十一号 → 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-66-5-3/par-3: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-3: 前項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-3: この項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-3: 第五項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5
- art-66-5-3/par-4: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-4: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-4: 前三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-5: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-5: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-5: 第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-6: 第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- art-66-5-3/par-6: 第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- art-66-5-3/par-6: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-66-5-3/par-6: 前各項 → 租税特別措置法 第六十六条の五の三第四項 (Article 66-5-3, paragraph (4)), art-66-5-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-4
- art-66-5-3/par-6: 前各項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-148, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-149, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07