# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27)
- 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: 第二十七条 (Supplementary Provisions, Article 27)（国外関連者との取引に係る課税の特例に関する経過措置） — address `suppl-4141-15/art-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-27
- 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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### 第二十七条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
caption: machine translation, not official
suppl-4141-15/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-27
**第一項** 新租税特別措置法第六十六条の四第十六項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第十六項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。
suppl-4141-15/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-27/par-1
The provisions of Article 66-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 66-4, paragraph (16), item (ii) of the Former Act on Special Measures Concerning Taxation arrived 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-20261007T211206-420, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07