# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — address `suppl-3601-7/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents caption: machine translation, not official suppl-3601-7/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11 **第一項** 新法第四十条の四第一項、第三項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。 suppl-3601-7/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-1 The provisions of Article 40-4, paragraphs (1), (3) and (6) of the New Act apply to the amount of applicable retained income for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article ending on or after the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十条の四第三項に規定する特定外国子会社等の施行日以後に終了する事業年度において、旧法第四十条の四第三項ただし書に規定する他の特定外国子会社等から施行日前に受けた同項ただし書に規定する利益の配当又は剰余金の分配の額がある場合（当該他の特定外国子会社等の施行日前に終了した事業年度に係る利益の配当又は剰余金の分配の額で施行日以後に受けたものがある場合を含む。）における当該特定外国子会社等の当該事業年度に係る新法第四十条の四第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、旧法第四十条の四第三項ただし書の規定は、なおその効力を有する。 suppl-3601-7/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-2 In the case where, in a business year ending on or after the Effective Date of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (3) of the New Act, there is an amount of dividends of profit or distributions of surplus prescribed in the proviso to Article 40-4, paragraph (3) of the Former Act that the specified foreign subsidiary, etc. received before the Effective Date from another specified foreign subsidiary, etc. prescribed in that proviso (including the case where there is an amount of dividends of profit or distributions of surplus pertaining to a business year of that other specified foreign subsidiary, etc. that ended before the Effective Date which was received on or after the Effective Date), the provisions of the proviso to Article 40-4, paragraph (3) of the Former Act remain in force with respect to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the New Act for that business year of that specified foreign subsidiary, etc. and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income. machine translation, not official **第三項** 新法第四十条の四第四項の規定は、同項に規定する外国関係会社の施行日以後に終了する事業年度について適用し、当該外国関係会社の施行日前に終了した事業年度については、なお従前の例による。 suppl-3601-7/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-3 The provisions of Article 40-4, paragraph (4) of the New Act apply to business years of a foreign affiliated company prescribed in that paragraph ending on or after the Effective Date, and with regard to business years of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第四十条の五の規定は、同条第一項に規定する特定外国子会社等又は外国関係会社につき施行日以後に生じる同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日以後に終了する事業年度に係る当該事実に限る。）について適用し、旧法第四十条の五第一項に規定する特定外国子会社等につき施行日前に生じた同項各号に掲げる事実（同項第一号に掲げる事実にあつては、当該特定外国子会社等の施行日前に終了した事業年度に係る当該事実で施行日以後に生じる当該事実を含む。）については、なお従前の例による。 suppl-3601-7/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-11/par-4 The provisions of Article 40-5 of the New Act apply to facts listed in the items of paragraph (1) of that Article that arise on or after the Effective Date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, limited to those facts pertaining to business years of that specified foreign subsidiary, etc. ending on or after the Effective Date), and with regard to facts listed in the items of Article 40-5, paragraph (1) of the Former Act that arose before the Effective Date with regard to a specified foreign subsidiary, etc. prescribed in that paragraph (with regard to the facts listed in item (i) of that paragraph, including those facts pertaining to business years of that specified foreign subsidiary, etc. that ended before the Effective Date which arise on or after the Effective Date), the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-327, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-328, 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