# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十九条 (Supplementary Provisions, Article 119) - 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: 第百十九条 (Supplementary Provisions, Article 119)（連結法人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-4221-6/art-119` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119 - 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. --- ### 第百十九条（連結法人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 of Specified Foreign Subsidiaries, etc. of Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-119 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119 **第一項** 新租税特別措置法第六十八条の九十第一項及び第三項の規定は、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個別課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等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金額及び当該適用対象金額に係る同項に規定する個別課税対象金額については、なお従前の例による。 suppl-4221-6/art-119/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-1 The provisions of Article 68-90, paragraphs (1) and (3) 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 subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually 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 income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income. machine translation, not official **第二項** 旧租税特別措置法第六十八条の九十第三項に規定する特定外国子会社等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金額の計算については、なお従前の例による。 suppl-4221-6/art-119/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-2 The provisions then in force continue to govern the calculation of the amount of applicable income prescribed in Article 68-90, paragraph (3) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の九十第四項及び第五項の規定は、同条第四項に規定する特定外国子会社等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部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額について適用する。 suppl-4221-6/art-119/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-3 The provisions of Article 68-90, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount. machine translation, not official **第四項** 新租税特別措置法第六十八条の九十第七項の規定は、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開始する事業年度に係る同項に規定する適用対象金額又は同条第四項に規定する部分適用対象金額につき同条第三項又は第五項の規定を適用する場合について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等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金額につき同条第三項又は第四項の規定を適用する場合については、なお従前の例による。 suppl-4221-6/art-119/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-4 The provisions of Article 68-90, paragraph (7) of the New Act on Special Measures Concerning Taxation apply in the case where the provisions of paragraph (3) or (5) of that Article are applied to the amount of applicable income prescribed in paragraph (1) of that Article or the partially applicable amount prescribed in paragraph (4) of that Article for business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article beginning on or after the Effective Date, and the provisions then in force continue to govern the case where the provisions of paragraph (3) or (4) of Article 68-90 of the Former Act on Special Measures Concerning Taxation are applied to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第六十八条の九十一の規定は、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開始する事業年度に係る同項に規定する個別課税対象金額又は同項に規定する個別部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する個別課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。 suppl-4221-6/art-119/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-5 The provisions of Article 68-91 of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the individually taxable amount or the individually taxable partial amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount prescribed in that paragraph for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第六十八条の九十二（第三項、第六項、第七項及び第十項を除く。）の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける同条第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において旧租税特別措置法第六十八条の九十二第二項に規定する特定外国子会社等から受けた同条第一項に規定する剰余金の配当等の額がある場合については、なお従前の例による。 suppl-4221-6/art-119/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6 The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (3), (6), (7) and (10)) apply in the case where a consolidated corporation has an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article received from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where a consolidated corporation had, in a consolidated business year that began before the Effective Date, an amount of dividends of surplus and similar distributions prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation received from a specified foreign subsidiary, etc. prescribed in paragraph (2) of that Article. machine translation, not official **第七項** 新租税特別措置法第六十八条の九十二第三項及び第十項の規定は、連結法人が平成二十二年十月一日以後に取得（適格合併又は適格分割型分割による引継ぎを含む。）をする株式又は出資に係る同条第三項に規定する剰余金の配当等の額について適用する。 suppl-4221-6/art-119/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7 The provisions of Article 68-92, paragraphs (3) and (10) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of surplus and similar distributions prescribed in paragraph (3) of that Article pertaining to shares or capital contributions which a consolidated corporation acquires (including succession through a qualified merger or qualified company split by split-off) on or after October 1, 2010. machine translation, not official **第八項** 新租税特別措置法第六十八条の九十二第六項及び第七項の規定は、平成二十二年十月一日以後に適格分割型分割又は適格現物分配（適格現物分配が残余財産の分配である場合には、同日以後の解散によるものに限る。）が行われる場合の同条第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割等前十年内事業年度の個別課税済金額について適用し、同日前に適格分割型分割又は適格事後設立が行われた場合の第十八条の規定（附則第一条第三号リに掲げる改正規定に限る。）による改正前の租税特別措置法第六十八条の九十二第六項に規定する連結法人の前十年以内の各連結事業年度の個別課税済金額及び同条第七項に規定する分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済金額については、なお従前の例による。この場合において、施行日から平成二十二年九月三十日までの間に適格分割型分割が行われる場合における同条第六項第二号の規定の適用については、同号中「特定外国子会社等」とあるのは、「外国法人」とする。 suppl-4221-6/art-119/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-8 The provisions of Article 68-92, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in paragraph (6) of that Article and to the individually taxed amount for business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified in-kind distribution (if the qualified in-kind distribution is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is carried out on or after October 1, 2010, and the provisions then in force continue to govern the individually taxed amount for each consolidated business year within the preceding ten years of a consolidated corporation prescribed in Article 68-92, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 (limited to the amending provisions listed in Article 1, item (iii), (i) of the Supplementary Provisions) and the individually taxed amount for business years within ten years before the company split or business years within ten years before the company split, etc. of a split corporation, etc. prescribed in paragraph (7) of that Article, in the case where a qualified company split by split-off or a qualified post-formation acquisition of assets was carried out before that date. In this case, with regard to the application of the provisions of paragraph (6), item (ii) of that Article in the case where a qualified company split by split-off is carried out during the period from the Effective Date to September 30, 2010, the phrase "specified foreign subsidiary, etc." in that item is deemed to be replaced with "foreign corporation". machine translation, not official **第九項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下この項及び次条第七項において「平成二十一年改正法」という。）第五条の規定による改正前の租税特別措置法（以下この項及び次条第七項において「旧法」という。）第六十八条の九十二第一項に規定する特定外国子会社等の平成二十一年四月一日前に開始した事業年度に係る同項に規定する個別課税対象留保金額（連結法人の有する当該特定外国子会社等の新租税特別措置法第六十八条の九十二第十一項第二号イに規定する間接保有の株式等の数（以下この項において「間接保有の株式等の数」という。）に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号イに規定する配当連結事業年度（以下この項において「配当連結事業年度」という。）に対応する部分の金額又は旧法第六十八条の九十二第一項に規定する個別課税済留保金額（同条第二項又は第三項の規定により同条第一項に規定する個別課税済留保金額とみなされたものを含むものとし、当該連結法人の有する当該特定外国子会社等の間接保有の株式等の数に対応する部分の金額として政令で定める金額に限る。以下この項において同じ。）のうち当該連結法人の同号ロに規定する前二年以内の各連結事業年度（以下この項において「前二年以内の各連結事業年度」という。）に対応する部分の金額（同号ロの規定により控除される同号ロに規定する剰余金の配当等の額に相当する金額を除く。）は、当該連結法人の個別課税対象留保金額又は個別課税済留保金額に係る連結事業年度又は事業年度の期間に対応する配当連結事業年度又は前二年以内の各連結事業年度の同号イ又はロに掲げる金額とみなして、新租税特別措置法第六十八条の九十二第八項から第十一項までの規定を適用する。この場合において、同号イ又はロに掲げる金額とみなされる金額は、平成二十一年改正法附則第五十九条第四項の規定により平成二十一年改正法第五条の規定による改正後の租税特別措置法第六十八条の九十二第三項各号に掲げる金額とみなされる金額に含まれないものとする。 suppl-4221-6/art-119/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9 Out of the individually taxable retained amount prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; referred to as the "2009 Amendment Act" in this paragraph and paragraph (7) of the following Article) (referred to as the "Former Act" in this paragraph and paragraph (7) of the following Article) for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before April 1, 2009 (limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly prescribed in Article 68-92, paragraph (11), item (ii), (a) of the New Act on Special Measures Concerning Taxation (referred to as the "number of shares, etc. held indirectly" in this paragraph) in that specified foreign subsidiary, etc. held by a consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to the dividend consolidated business year prescribed in (a) of that item (referred to as the "dividend consolidated business year" in this paragraph) of that consolidated corporation, or, out of the individually taxed retained amount prescribed in Article 68-92, paragraph (1) of the Former Act (including an amount deemed to be the individually taxed retained amount prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) or (3) of that Article, and limited to the amount specified by Cabinet Order as the amount corresponding to the number of shares, etc. held indirectly in that specified foreign subsidiary, etc. held by that consolidated corporation; the same applies hereinafter in this paragraph), the amount corresponding to each consolidated business year within the preceding two years prescribed in (b) of that item (referred to as "each consolidated business year within the preceding two years" in this paragraph) of that consolidated corporation (excluding the amount equivalent to the amount of dividends of surplus and similar distributions prescribed in (b) of that item that is deducted pursuant to the provisions of (b) of that item), is deemed to be the amount listed in (a) or (b) of that item for the dividend consolidated business year or each consolidated business year within the preceding two years corresponding to the consolidated business year or the period of the business year to which the individually taxable retained amount or the individually taxed retained amount of that consolidated corporation pertains, and the provisions of Article 68-92, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply. In this case, the amount deemed to be the amount listed in (a) or (b) of that item is not to be included in the amount deemed to be the amount listed in each item of Article 68-92, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 5 of the 2009 Amendment Act pursuant to the provisions of Article 59, paragraph (4) of the Supplementary Provisions of the 2009 Amendment Act. machine translation, not official **第十項** 施行日から平成二十二年九月三十日までの間に合併が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第一号の項中「合併等前十年内事業年度」とあるのは「合併前十年内事業年度」と、「合併等前二年内事業年度」とあるのは「合併前二年内事業年度」とする。 suppl-4221-6/art-119/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-10 With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a merger is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (i) of the table in that paragraph, the phrase "business year within ten years before the merger, etc." is deemed to be replaced with "business year within ten years before the merger", and the phrase "business year within two years before the merger, etc." with "business year within two years before the merger". machine translation, not official **第十一項** 施行日から平成二十二年九月三十日までの間に分割型分割が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」と、「直接保有の株式等の数」とあるのは「特定外国子会社等の直接保有の株式等の数」と、「間接保有の株式等の数」とあるのは「外国法人の間接保有の株式等の数」と、同表第七項の項中「分割等前十年内事業年度」とあるのは「分割前十年内事業年度又は分割等前十年内事業年度」と、「分割等前二年内事業年度」とあるのは「分割前二年内事業年度」とする。 suppl-4221-6/art-119/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-11 With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by split-off is carried out during the period from the Effective Date to September 30, 2010, in the row for paragraph (6), item (ii) of the table in that paragraph, the phrase "business year within ten years before the company split, etc." is deemed to be replaced with "business year within ten years before the company split", the phrase "business year within two years before the company split, etc." with "business year within two years before the company split", the phrase "number of shares, etc. held directly" with "number of shares, etc. of the specified foreign subsidiary, etc. held directly", and the phrase "number of shares, etc. held indirectly" with "number of shares, etc. of the foreign corporation held indirectly", and in the row for paragraph (7) of that table, the phrase "business year within ten years before the company split, etc." with "business year within ten years before the company split or business year within ten years before the company split, etc.", and the phrase "business year within two years before the company split, etc." with "business year within two years before the company split". machine translation, not official **第十二項** 施行日から平成二十二年九月三十日までの間に分社型分割、現物出資又は事後設立が行われる場合における新租税特別措置法第六十八条の九十二第十三項の規定の適用については、同項の表第六項第二号の項中「第六項第二号」とあるのは、「第六項第三号」とする。 suppl-4221-6/art-119/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-12 With regard to the application of the provisions of Article 68-92, paragraph (13) of the New Act on Special Measures Concerning Taxation in the case where a company split by spin-off, capital contribution in kind or post-formation acquisition of assets is carried out during the period from the Effective Date to September 30, 2010, the phrase "paragraph (6), item (ii)" in the row for paragraph (6), item (ii) of the table in that paragraph is deemed to be replaced with "paragraph (6), item (iii)". machine translation, not official --- ## Cites - suppl-4221-6/art-119/par-6: 第六項 → 租税特別措置法 附則第百十九条第六項 (Supplementary Provisions, Article 119, paragraph (6)), suppl-4221-6/art-119/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6 - suppl-4221-6/art-119/par-6: 第十項 → 租税特別措置法 附則第百十九条第十項 (Supplementary Provisions, Article 119, paragraph (10)), suppl-4221-6/art-119/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-10 - suppl-4221-6/art-119/par-6: 第七項 → 租税特別措置法 附則第百十九条第七項 (Supplementary Provisions, Article 119, paragraph (7)), suppl-4221-6/art-119/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7 - suppl-4221-6/art-119/par-8: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4221-6/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3 - suppl-4221-6/art-119/par-9: 次条第七項 → 租税特別措置法 附則第百二十条第七項 (Supplementary Provisions, Article 120, paragraph (7)), suppl-4221-6/art-120/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-120/par-7 - suppl-4221-6/art-119/par-9: この項 → 租税特別措置法 附則第百十九条第九項 (Supplementary Provisions, Article 119, paragraph (9)), suppl-4221-6/art-119/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9 - suppl-4221-6/art-119/par-9: 平成二十一年改正法附則第五十九条第四項 → 租税特別措置法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-4211-13/art-59/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-59/par-4 - suppl-4221-6/art-119/par-11: 第七項 → 租税特別措置法 附則第百十九条第七項 (Supplementary Provisions, Article 119, paragraph (7)), suppl-4221-6/art-119/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-7 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第百十九条第六項（連結法人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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-6 - 租税特別措置法 附則第百十九条第九項（連結法人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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-9 - 租税特別措置法 附則第百十九条第十一項（連結法人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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-11 --- ## 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-20261007T211206-511, 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