# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八条 (Supplementary Provisions, Article 8)（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-4031-16/art-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-8
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第八条（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-4031-16/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-8
**第一項** 新法第四十条の四第五項の規定は、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終了の日以後二月を経過した日の属する年分の所得税について適用し、当該外国関係会社の施行日前に終了した事業年度終了の日以後二月を経過した日の属する年分の所得税については、なお従前の例による。
suppl-4031-16/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-8/par-1
The provisions of Article 40-4, paragraph (5) of the New Act apply to income tax for the year that includes the day on which two months have elapsed from the end of the business year of a foreign affiliated company prescribed in that paragraph that ends on or after the Effective Date, and with regard to income tax for the year that includes the day on which two months have elapsed from the end of the business year of that foreign affiliated company that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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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-20261007T211206-353, 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