# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — address `suppl-4211-13/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32 - 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. --- ### 第三十二条（特殊関係株主等である居住者に係る特定外国法人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 of Specified Foreign Corporations of Residents Who Are Specially-Related Shareholders, etc. caption: machine translation, not official suppl-4211-13/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32 **第一項** 新租税特別措置法第四十条の七第一項、第二項第三号、第三項及び第四項の規定は、同条第一項に規定する特定外国法人の施行日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額について適用し、旧租税特別措置法第四十条の十第一項に規定する特定外国法人の施行日前に開始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-4211-13/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-1 The provisions of Article 40-7, paragraph (1), paragraph (2), item (iii), paragraph (3) and paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign corporation prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income. machine translation, not official **第二項** 新租税特別措置法第四十条の八の規定は、同条第一項に規定する特殊関係株主等である居住者が同項に規定する特定外国法人から受ける同項に規定する剰余金の配当等の額（当該特定外国法人の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第四十条の十一第一項に規定する居住者に係る同項に規定する特定外国法人又は外国関係法人につき同項各号に掲げる事実（当該特定外国法人又は外国関係法人の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。 suppl-4211-13/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-2 The provisions of Article 40-8 of the New Act on Special Measures Concerning Taxation apply in the case where a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article has an amount of dividends of surplus, etc. prescribed in that paragraph that the resident receives from a specified foreign corporation prescribed in that paragraph (limited to an amount pertaining to business years of that specified foreign corporation beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 40-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign corporation or a foreign affiliated corporation prescribed in that paragraph pertaining to a resident prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign corporation or foreign affiliated corporation that began before the Effective Date). machine translation, not official **第三項** 旧租税特別措置法第四十条の十一第一項に規定する特定外国法人の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（新租税特別措置法第四十条の八第一項第一号に規定する特殊関係株主等である居住者の同号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。）又は旧租税特別措置法第四十条の十一第二項に規定する控除未済配当等の額のうち新租税特別措置法第四十条の八第一項第二号に規定する特殊関係株主等である居住者の同号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。 suppl-4211-13/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-32/par-3 Out of the taxable retained amount prescribed in Article 40-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign corporation prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross revenue in calculating the amount of miscellaneous income of a resident who is a specially-related shareholder, etc. prescribed in Article 40-8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation for the year prescribed in that item) or the amount of undeducted dividends, etc. prescribed in Article 40-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-8, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident who is a specially-related shareholder, etc. prescribed in that item is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十九条第四項（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-69/par-4 --- ## 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-20261007T211206-491, 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